https://www.taxtmi.com/circulars?id=7875 The area based exemption applies where both manufacture of the main product and the peripheral activities identified by the notifications are undertaken within the specified areas in Uttarakhand or Himachal Pradesh. This includes cases where the peripheral activity is carried out solely by job workers situated in the specified areas, provided the main manufacture and the peripheral operation both occur within those areas. en-us Wed, 23 Dec 2009 00:00:00 +0530 Wed, 23 Dec 2009 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7875 The area based exemption applies where both manufacture of the main product and the peripheral activities identified by the notifications are undertaken within the specified areas in Uttarakhand or Himachal Pradesh. This includes cases where the peripheral activity is carried out solely by job workers situated in the specified areas, provided the main manufacture and the peripheral operation both occur within those areas. Circulars Central Excise Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7875