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TMI Blog2010 (2) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Held that - no doubt that appellant achieved substantial expansion in installed capacity to required extent. Exemption under Notification available. - E/368-371/2007 - 65-68/2010-EX(PB) - Dated:- 15-2-2010 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri A.R.M. Rao, Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pansion by way of increase in installed capacity by not less than 25% in terms of paragraph 2(b) of the impugned notification. The appellants had a furnace of capacity 4 MT per charge. They have replaced the said furnace by a new furnace of capacity 5 MT per charge. It is the Department's case that replacing the old furnace by a new furnace would not amount to substantial expansion. 3. The Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l expansion of plant and machinery. It also says that increase in installed capacity by means other than installation of additional plant and machinery would not qualify for the exemption. The Notification and the Circular read together would not lead one to the conclusion that the exemption has to be denied if the old furnace is replaced by a new furnace of higher capacity. In fact, installation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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