2011 (5) TMI 137

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..... to be installed for the purpose of increasing the capacity - If those new plants and machineries are in replacement of whole of the old plant and machinery, but the object of increasing 25 percent capacity is achieved, then in terms of the said circular itself, the industry achieving the same would come within the four corners of Notification dated 10.6.2003 - find no merit in the appeal and the .....

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..... uch view of the matter, the Excise Department proceeded on the basis that the respondent is not entitled to benefits of the said notification dated 10.6.2003. The matter was taken up before the Tribunal by respondent and the Tribunal has held against the Excise Department and, accordingly, present appeal has been filed by the Central Excise Department. In the matter of said notification dated .....

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..... fore, made it absolutely clear that the additional plant and machinery, referred to in notification dated 10.6.2003, was not confined only to more machinery to be added than what is in existence. It meant new plant and machinery to be installed for the purpose of increasing the capacity. If those new plants and machineries are in replacement of whole of the old plant and machinery, but the object .....

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