https://www.taxtmi.com/caselaws?id=350139 Area-based exemption under Notification No. 50/2003-CE was confined to new units set up in the specified area and commissioned before the cut-off date. Where an existing unit is effectively replaced after that date by fresh machinery on the same land and building, and the new undertaking manufactures a different product, the successor cannot claim continuation of the original exemption. The facts showed that only the land and building remained, while the earlier unit had ceased in substance and a new unit came into existence after the cut-off date. On that basis, the exemption was held unavailable and the denial of benefit was sustained. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350139 Area-based exemption under Notification No. 50/2003-CE was confined to new units set up in the specified area and commissioned before the cut-off date. Where an existing unit is effectively replaced after that date by fresh machinery on the same land and building, and the new undertaking manufactures a different product, the successor cannot claim continuation of the original exemption. The facts showed that only the land and building remained, while the earlier unit had ceased in substance and a new unit came into existence after the cut-off date. On that basis, the exemption was held unavailable and the denial of benefit was sustained. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350139