Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003

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....sp;December, 2010 To All Directors General All Chief Commissioners of Central Excise All Chief Commissioners of Central Excise and Customs Sir/Madam, Subject:  Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003            Kind attention is invited to Notification Nos. 49/2003-CE and 50/2003....

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....        Where a unit starts producing some new products after the cut-off date using plant and machinery installed up the said cut-off date and without any further addition to the plant and machinery. (ii)            Where the installed capacity in a particular unit is upgraded after the cut-off ....

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....ion that commences commercial production before the cut-off date is entitled to excise duty exemption in respect of excisable goods (other than those appearing in the negative list) manufactured and cleared for a period of ten yeas from the date of commencement of commercial production.  The provisions of these notifications do not place a bar or restriction on any addition/modification ....