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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Central Excise Exemption: 'Adjacent' Plots Must Share Boundary for Expansion, Separate Units Eligible Independently.</h1> The circular clarifies the admissibility of exemptions under Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003. It addresses whether the term 'adjacent' includes plots not immediately adjoining the existing plot. The clarification specifies that the exemption applies only when an expansion involves acquiring an adjoining plot with at least one common boundary and merging it with the existing premises to form a single unit. Installing new plant and machinery on a non-adjacent plot is considered setting up a separate unit, which is independently eligible for exemption. The trade and industry are advised accordingly.
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