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 .

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.