2011 (5) TMI 137

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..... In terms of Industrial Policy of the Government of India, applicable, inter alia¸ to State of Uttarakhand dated 7.3.2003, the Central Excise Department of Government of India issued a notification dated 10.6.2003. Benefit of said notification dated 10.6.2003 was available, amongst others, to industries already in existence in the areas notified by the said notification dated 10.6.2003, upo .....

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..... ngst others, in the said notification dated 10.6.2003. In the said clarification, while it has been stated that increase in installed capacity of an existing unit by not less than 25 percent should be the result of installation of additional plant and machinery, the Clarification made it clear that the term 'substantial expansion' is not defined in terms of original or depreciated value of plant a .....

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