Expansion Beyond Cut-Off Date Deemed Equivalent to On-Premises Growth; Exemption Sustained Under Notification No. 50/2003-C.E.

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....Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - Notification No. 50/2003-C.E - acquiring an adjacent plot of land and installing new plant and machinery on such land, is akin to expansion by way of installing new plant and machinery inside the existing plot/premises - Exemption would continue - AAR....