Tag Archives: area-based exemption

Area based exemption allowed to install new plant in existing unit

By | May 3, 2016

Facts of the Case and Decision  that even if factory license, ESI, PF Code and series of invoice, for new plant, are taken separately, the area based exemption under Notification 50/2003-C.E., will be allowed to the substantial expansion by installing new plant in existing plot/premises. In the said case, the assessee who was operating at… Read More »