https://www.taxtmi.com/caselaws?id=151759 An area-based exemption under Notification No. 39/2001 remains available where the unit was set up within the stipulated period, the required plant and machinery were installed, and commercial production commenced by 31-12-2005. Later manufacture of additional or disputed products does not, by itself, forfeit the benefit if those products were made using the same plant and machinery already installed and put to use within time. The operative test is timely compliance with the notification's conditions, not a later change in product mix. The exemption is therefore preserved where the original industrial unit met the prescribed time-based requirements and continued operations on the same machinery. en-us Wed, 12 Aug 2009 00:00:00 +0530 Thu, 22 Jun 2017 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151759 An area-based exemption under Notification No. 39/2001 remains available where the unit was set up within the stipulated period, the required plant and machinery were installed, and commercial production commenced by 31-12-2005. Later manufacture of additional or disputed products does not, by itself, forfeit the benefit if those products were made using the same plant and machinery already installed and put to use within time. The operative test is timely compliance with the notification's conditions, not a later change in product mix. The exemption is therefore preserved where the original industrial unit met the prescribed time-based requirements and continued operations on the same machinery. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151759