Excise exemption conditions refined to restrict eligibility to qualifying new and expanded industrial units in listed areas. Amendment limits a Central Excise exemption in Uttranchal to (a) new industrial units in specified areas commencing commercial production within the prescribed window, and (b) pre-existing units in specified areas undertaking at least twenty-five percent capacity expansion and commencing production from the expanded capacity within that window; it substitutes Annexure-II with Annexure-II and Annexure-III and makes detailed deletions and substitutions of village names and khasra numbers to redefine territorial coverage of exempted units.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption conditions refined to restrict eligibility to qualifying new and expanded industrial units in listed areas.
Amendment limits a Central Excise exemption in Uttranchal to (a) new industrial units in specified areas commencing commercial production within the prescribed window, and (b) pre-existing units in specified areas undertaking at least twenty-five percent capacity expansion and commencing production from the expanded capacity within that window; it substitutes Annexure-II with Annexure-II and Annexure-III and makes detailed deletions and substitutions of village names and khasra numbers to redefine territorial coverage of exempted units.
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