Hi Sir,
Please advice me can we avail the exemption benefit if we have shifted one unit to another unit in the exempted area and we have given the intimation to department for the same . Now can we avail the exemption for the Unit which is being shifted by installing new Machinery .
Eligibility for Exemption After Relocating Manufacturing Unit: Clarification Sought Under CBEC Circular No. 960/03/2012-CX A participant inquired about the eligibility for an exemption benefit after shifting a manufacturing unit to another exempted area and notifying the department. A respondent referenced CBEC Circular No. 960/03/2012-CX for guidance. The inquirer further clarified that they shifted manufacturing activities between two units in a notified area, notified the department in 2014, and now plan to reopen the original unit with new machinery. They seek advice on whether the exemption applies for the remaining period, noting a lack of guidelines for reopening a previously vacant unit while maintaining licenses. (AI Summary)