https://www.taxtmi.com/forum/issue?id=3006 If the land on which new construction and machinery installation occur constitutes the same factory as that existing before the cut off date, the excise exemption available to the existing unit may be availed for production using the newly installed machinery. en-us Sat, 14 May 2011 14:31:33 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3006 If the land on which new construction and machinery installation occur constitutes the same factory as that existing before the cut off date, the excise exemption available to the existing unit may be availed for production using the newly installed machinery. Discussion-Forum Central Excise Sat, 14 May 2011 14:31:33 +0530 https://www.taxtmi.com/forum/issue?id=3006