https://www.taxtmi.com/caselaws?id=428705 Limited remand scope prevents adjudicating and appellate authorities from reopening overall exemption eligibility once verification of the declaration-filing date is resolved. Area-based excise exemption remains attached to an eligible unit despite transfer of ownership, addition of products, or plant and machinery modifications where the governing notification does not prohibit those changes. Departmental clarifications permit exercise of the exemption option after the sunset date because the sunset condition governs unit eligibility rather than declaration timing. Purchase of the entire industrial unit supports continuity of the benefit and does not create a different unit merely because ownership changed. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sat, 08 Oct 2022 13:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428705 Limited remand scope prevents adjudicating and appellate authorities from reopening overall exemption eligibility once verification of the declaration-filing date is resolved. Area-based excise exemption remains attached to an eligible unit despite transfer of ownership, addition of products, or plant and machinery modifications where the governing notification does not prohibit those changes. Departmental clarifications permit exercise of the exemption option after the sunset date because the sunset condition governs unit eligibility rather than declaration timing. Purchase of the entire industrial unit supports continuity of the benefit and does not create a different unit merely because ownership changed. Case-Laws Central Excise Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428705