excise expemtion

[Prem Ruhela]

Dear Sir, As per new circular no. 939 dt.22.10.10 of excise, can we avail excise exemption for new expention if we setup new expnetion plant in other place in uttarakhand ? thanks Prem ruhela

[Rama Krishana]

Please read the circular no. 939 CE carefully.

Expansion before the cut off date of the existing plant has been clarified as eligible for exemption. No new unit or expansion after the cut off date shall be eligible for exemption.

AI Summary

Excise exemption eligibility: expansions before the cut-off date qualify, but new units or later expansions are ineligible.
Expansion of an existing plant undertaken before the cut-off date is eligible for the excise exemption, whereas any new unit established after the cut-off date or any expansion carried out after that date is not eligible; entitlement turns on timing relative to the cut-off date and compliance with the circular's temporal limitation.