https://www.taxtmi.com/caselaws?id=326152 Area-based exemption under Notification No. 50/2003-C.E. continued to apply to goods manufactured from Plant-II Haridwar because the unit had commenced commercial production within the notified period and otherwise satisfied the exemption conditions. The notification did not prohibit addition or modification of plant and machinery, and Board circulars clarified that a qualifying unit could retain the benefit even after fresh plant and machinery was installed after the cut-off date. Expansion by using additional space within or adjacent to the existing premises was treated as part of the existing unit, so the exemption remained available for the residual period. Separate factory, ESI or PF registrations did not change this position. en-us Sat, 19 Mar 2016 00:00:00 +0530 Thu, 07 Apr 2016 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326152 Area-based exemption under Notification No. 50/2003-C.E. continued to apply to goods manufactured from Plant-II Haridwar because the unit had commenced commercial production within the notified period and otherwise satisfied the exemption conditions. The notification did not prohibit addition or modification of plant and machinery, and Board circulars clarified that a qualifying unit could retain the benefit even after fresh plant and machinery was installed after the cut-off date. Expansion by using additional space within or adjacent to the existing premises was treated as part of the existing unit, so the exemption remained available for the residual period. Separate factory, ESI or PF registrations did not change this position. Case-Laws Central Excise Sat, 19 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326152