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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 95, Finance Act 2013 expands 'activity' under Section 23A to cover new manufacturing ventures by existing producers</h1> Section 95 of the Finance Act, 2013 amends section 23A of the Central Excise Act by substituting clause (a). The amended clause defines 'activity' to mean the production or manufacture of goods and expressly includes any new business of production or manufacture that an existing producer or manufacturer proposes to undertake. This broadens the scope of 'activity' for purposes of the Central Excise Act to cover both ongoing production or manufacture and proposed new production or manufacturing ventures by existing entities.
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