Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003 – reg.
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Area-based exemption eligibility requires merged adjoining plots to form one unit; separate distant plots constitute independent units. Defines 'adjacent' for area-based exemption as a plot sharing at least one common boundary that is merged with the existing plot to form one unit; such merged expansions continue to enjoy the residual exemption period. Use of a plot not immediately adjoining the existing plot is treated as establishing a separate unit, with exemption eligibility assessed independently.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Area-based exemption eligibility requires merged adjoining plots to form one unit; separate distant plots constitute independent units.
Defines "adjacent" for area-based exemption as a plot sharing at least one common boundary that is merged with the existing plot to form one unit; such merged expansions continue to enjoy the residual exemption period. Use of a plot not immediately adjoining the existing plot is treated as establishing a separate unit, with exemption eligibility assessed independently.
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