https://www.taxtmi.com/caselaws?id=327398 Area-based exemption under Notification No. 50/2003-C.E. remained available to an eligible industrial unit in the notified area that commenced commercial production within the prescribed period. The subsequent expansion of the unit through installation of fresh plant and machinery did not forfeit the exemption, and the benefit continued for the residual exemption period. Board circulars clarified that the notification did not prohibit addition or modification of machinery, manufacture of new products after the cut-off date, or expansion on adjacent land or within existing premises. Separate factory, ESI and PF registrations for accounting purposes did not change the character of the expanded unit for exemption purposes. en-us Fri, 11 Mar 2016 00:00:00 +0530 Wed, 15 Feb 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327398 Area-based exemption under Notification No. 50/2003-C.E. remained available to an eligible industrial unit in the notified area that commenced commercial production within the prescribed period. The subsequent expansion of the unit through installation of fresh plant and machinery did not forfeit the exemption, and the benefit continued for the residual exemption period. Board circulars clarified that the notification did not prohibit addition or modification of machinery, manufacture of new products after the cut-off date, or expansion on adjacent land or within existing premises. Separate factory, ESI and PF registrations for accounting purposes did not change the character of the expanded unit for exemption purposes. Case-Laws Central Excise Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327398