https://www.taxtmi.com/forum/issue?id=110518 Exemption for the Shifted Unit: The query asks whether exemption remains available when a manufacturing unit previously shifted within a notified area is reopened at the original plant after installing new plant and machinery, noting that intimation was given at the time of shifting and that other licences remained active; the correspondent cites an existing circular on shifting between notified areas and reports no specific guideline on reopening a unit after a period of vacancy. en-us Tue, 14 Jun 2016 15:30:47 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110518 Exemption for the Shifted Unit: The query asks whether exemption remains available when a manufacturing unit previously shifted within a notified area is reopened at the original plant after installing new plant and machinery, noting that intimation was given at the time of shifting and that other licences remained active; the correspondent cites an existing circular on shifting between notified areas and reports no specific guideline on reopening a unit after a period of vacancy. Discussion-Forum Central Excise Tue, 14 Jun 2016 15:30:47 +0530 https://www.taxtmi.com/forum/issue?id=110518