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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Substantial expansion - event the increase in employment more ...


Business Expansion Defined: 25% Employment Growth as Key Indicator, Not Just Plant Investment.

April 23, 2018

Case Laws     Central Excise     AT

Substantial expansion - event the increase in employment more than 25% instead of in the plant and machinery would satisfy the condition of making new Investment - said notification does not speak about direct attribution to generation of production or machine-wise production - AT

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