Area based exemption - change of assessee - Benefit of N/N. ...
Case Laws Central Excise
March 12, 2018
Area based exemption - change of assessee - Benefit of N/N. 50/2003 CE dated 10/06/2003 - The benefit of exemption will be available to the new unit provided they are able to satisfy the revenue authorities that it is the same machinery which has been shifted to the new premises. - AT
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