https://www.taxtmi.com/caselaws?id=341119 Area-based exemption under Notification No. 32/99 was denied because the unit was not a genuinely new industrial unit: it had already begun commercial production before the relevant cut-off date, operated in the same premises, and continued with partly existing plant and machinery despite a change in product line. The notification was treated as applying only to genuine new units or qualifying expansions, not to a continuation of an earlier unit with partial reconfiguration. Suppression of the removal and replacement of machinery, and the undisclosed restructuring of the premises, also justified denial of benefit and invocation of the extended period, so the demand was sustained. en-us Fri, 24 Mar 2017 00:00:00 +0530 Fri, 09 Feb 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341119 Area-based exemption under Notification No. 32/99 was denied because the unit was not a genuinely new industrial unit: it had already begun commercial production before the relevant cut-off date, operated in the same premises, and continued with partly existing plant and machinery despite a change in product line. The notification was treated as applying only to genuine new units or qualifying expansions, not to a continuation of an earlier unit with partial reconfiguration. Suppression of the removal and replacement of machinery, and the undisclosed restructuring of the premises, also justified denial of benefit and invocation of the extended period, so the demand was sustained. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341119