https://www.taxtmi.com/circulars?id=52615 An existing unit that availed excise duty exemption earlier by substantial expansion may avail exemption again by a second substantial expansion under the later state-wide notification, provided it satisfies the eligibility criteria and procedural modalities specified in that notification; the earlier and later notifications operated through a refund mechanism, contained no sunset clause or explicit bar on repeat benefits, and administrative guidance is to be issued to field formations and taxpayers. en-us Fri, 03 Jan 2014 00:00:00 +0530 Mon, 06 Jan 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52615 An existing unit that availed excise duty exemption earlier by substantial expansion may avail exemption again by a second substantial expansion under the later state-wide notification, provided it satisfies the eligibility criteria and procedural modalities specified in that notification; the earlier and later notifications operated through a refund mechanism, contained no sunset clause or explicit bar on repeat benefits, and administrative guidance is to be issued to field formations and taxpayers. Circulars Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52615