Exemption for the Shifted Unit is available

[dheerendra lohani]

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 .

[MADAN RAHEJA]

Dear Sir,Please go through CBEC's Circular No. 960/03/2012-CX dated 7th February, 2012 which clarifies situations like yours. A copy of circular is appended

 

[dheerendra lohani]

Sir,

I have seen the circular which allows the shifting from one notified are to another notified area however my question is if i have two units in the notified area where we have shifted complete manufacturing activity from one plant to another plant and intimated to department in 2014. Now We again want to Reopen the manufacturing activity of the Previous plant which is being shifted by installing new Plant and Machinery . In this case would the exemption allowed for the rest of period . Please guide us .

[dheerendra lohani]

Sir, One more thing that there is no guideline on the notification on the units which is shifted in another units and again reopening the unit which was vacant for 1 years however all the other license like factory , pollution and other was not deactivated and working as it for the unit which was shifted .

Kindly advice .

AI Summary

Exemption for shifted unit: whether reopening a previously moved plant with new machinery retains exemption after intimation. Exemption for the Shifted Unit: The query asks whether exemption remains available when a manufacturing unit previously shifted within a notified area is reopened at the original plant after installing new plant and machinery, noting that intimation was given at the time of shifting and that other licences remained active; the correspondent cites an existing circular on shifting between notified areas and reports no specific guideline on reopening a unit after a period of vacancy.