https://www.taxtmi.com/circulars?id=8443 Units that commence commercial production on or before the cut-off remain entitled to excise duty exemption for excisable goods (except negative list items) even if they add or modify plant and machinery, install ancillary equipment, replace parts, increase efficiency without increasing capacity, change dosage forms on the same line, or produce new products using existing machinery after the cut-off or during the ten-year exemption period; the exemption term is fixed at ten years and does not extend due to such modifications or additions. en-us Wed, 22 Dec 2010 00:00:00 +0530 Thu, 23 Dec 2010 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8443 Units that commence commercial production on or before the cut-off remain entitled to excise duty exemption for excisable goods (except negative list items) even if they add or modify plant and machinery, install ancillary equipment, replace parts, increase efficiency without increasing capacity, change dosage forms on the same line, or produce new products using existing machinery after the cut-off or during the ten-year exemption period; the exemption term is fixed at ten years and does not extend due to such modifications or additions. Circulars Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8443