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2018 (2) TMI 625 - AT - Central ExciseBenefit of N/N. 50/2003-CE dated 10.06.2003 - as in the respondent case, there was substantial expansion by installing additional plant and machinery and by increasing the existing installed capacity by more than 50% of the existing installed capacity, they claimed the benefit of the exemption Notification in question - Held that: - The Tribunal in the case of CCE, Shillong vs. Hindustan Coco Cola [2004 (2) TMI 493 - CESTAT, KOLKATA] relied upon by the Commissioner (Appeals) has observed that the condition of increase in the installed capacity would relate to overall expansion and not in all the sections of the manufacturing unit individually - benefit of notification allowed - appeal dismissed - decided against Revenue.
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