https://www.taxtmi.com/caselaws?id=426744 Area-based exemption under Notification No. 50/2003-CE continued after transfer of the gold and silver unit because the earlier remand was limited to verifying whether the unit had already been availing the exemption before transfer. The record, including the Superintendent's report, confirmed production of gold bars and exemption use before the transfer. The argument that only part of the unit had been sold did not upset that factual finding. The circulars relied on also supported the view that addition of plant, change of ownership, or change of premises did not by themselves defeat exemption where the notification conditions were otherwise met. The respondent therefore remained entitled to the exemption. en-us Mon, 22 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426744 Area-based exemption under Notification No. 50/2003-CE continued after transfer of the gold and silver unit because the earlier remand was limited to verifying whether the unit had already been availing the exemption before transfer. The record, including the Superintendent's report, confirmed production of gold bars and exemption use before the transfer. The argument that only part of the unit had been sold did not upset that factual finding. The circulars relied on also supported the view that addition of plant, change of ownership, or change of premises did not by themselves defeat exemption where the notification conditions were otherwise met. The respondent therefore remained entitled to the exemption. Case-Laws Central Excise Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426744