https://www.taxtmi.com/caselaws?id=281465 An existing unit that had earlier availed exemption under Notification No. 56/2002-C.E. could still claim exemption under Notification No. 1/2010-C.E. after a second substantial expansion, because the controlling Board Circular expressly permitted such later benefit if the notification conditions were satisfied. Prior use of the earlier area-based exemption did not bar the subsequent exemption. On that basis, the refund claims under the later notification were treated as valid and the exemption entitlement was sustained. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 20 Jun 2019 15:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281465 An existing unit that had earlier availed exemption under Notification No. 56/2002-C.E. could still claim exemption under Notification No. 1/2010-C.E. after a second substantial expansion, because the controlling Board Circular expressly permitted such later benefit if the notification conditions were satisfied. Prior use of the earlier area-based exemption did not bar the subsequent exemption. On that basis, the refund claims under the later notification were treated as valid and the exemption entitlement was sustained. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281465