https://www.taxtmi.com/forum/issue?id=2543 Expansion of an existing plant undertaken before the cut-off date is eligible for the excise exemption, whereas any new unit established after the cut-off date or any expansion carried out after that date is not eligible; entitlement turns on timing relative to the cut-off date and compliance with the circular's temporal limitation. en-us Fri, 24 Dec 2010 10:34:30 +0530 Thu, 23 Jan 2025 15:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2543 Expansion of an existing plant undertaken before the cut-off date is eligible for the excise exemption, whereas any new unit established after the cut-off date or any expansion carried out after that date is not eligible; entitlement turns on timing relative to the cut-off date and compliance with the circular's temporal limitation. Discussion-Forum Central Excise Fri, 24 Dec 2010 10:34:30 +0530 https://www.taxtmi.com/forum/issue?id=2543