Extension of exemption deadline permits units commencing construction after notification to complete installation and start production within the period. Amendment extends the terminal date in Notification No. 39/2001-Central Excise and replaces the definition of 'set up' to require that (a) civil construction and installation of plant and machinery commence on or after publication of the notification in the Official Gazette and (b) such construction and installation be completed and the unit commence commercial production by the revised terminal date.
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.
Extension of exemption deadline permits units commencing construction after notification to complete installation and start production within the period.
Amendment extends the terminal date in Notification No. 39/2001-Central Excise and replaces the definition of "set up" to require that (a) civil construction and installation of plant and machinery commence on or after publication of the notification in the Official Gazette and (b) such construction and installation be completed and the unit commence commercial production by the revised terminal date.
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