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2014 (10) TMI 937 - AT - Central ExciseSubstantial expansion of the installed capacity - benefit of N/N. 49/2003-C.E. & 50/2003-C.E - case of Revenue is that there was no expansion in the capacity of veneer lathe machine section of the appellants’ factory and therefore their capacity to produce veneer had not been increased and veneers are captively consumed for manufacture of their final product - Held that: - The letter of Indian Plywood Industries Research & Training Institute stating that for ascertaining the installed capacity of a plywood factory, the hot press capacity alone is considered as the guiding factor - there is no dispute that the veneer producing capacity has not been increased. At the same time it is also not in dispute that with the increase in the capacity of the hot press section their capacity to produce their final product expanded by more than 25% - reliance placed in the case of CCE, Dibrugarh v. Hindustan Coca Cola Beverages (P) Ltd. [2005 (1) TMI 504 - CESTAT, KOLKATA], where it was held that The language in the Notification requires substantial expansion in industrial unit and the expansion is not with reference to any individual section of the unit or machinery in the unit - appeal dismissed - decided against Revenue.
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