2013 (5) TMI 826

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..... substantial expansion, is entitled to the benefit of the said Notification - In the clarification, what was substantial expansion, was denoted first. Held that: - A Division Bench of this Court has already pronounced in the case of Commissioner of Customs and Central Excise, Meerut-I v. M/s. Charu Steels Ltd. [2011 (5) TMI 137 - UTTARAKHAND HIGH COURT] that, in the event, in replacement of exi .....

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..... h June, 2003, an industry, which carries out substantial expansion, is entitled to the benefit of the said Notification. In the clarification, what was substantial expansion, was denoted first. The clarification stated that the installed capacity of an existing unit is required to be increased by not less than 25 per cent thereof. It then clarified that, in order to increase the installed capacity .....

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