Area based exemption - The attempt to set up the Unit-II as a ...

Central Excise

December 30, 2015

Area based exemption - The attempt to set up the Unit-II as a separate Unit on first floor of the Unit-I appears to be an attempt by the appellant company to enjoy the exemption in the name of Unit-II for another period of ten years. Since, we have held that Unit-II has no existence and Unit-I and Unit II have to be treated as one unit, the same would be eligible for exemption only for a period of ten years from the date on which the unit-I had commenced commercial production - AT

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Area based exemption - The attempt to set up the Unit-II as a ...

Central Excise

December 30, 2015

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