Chapter 01 - Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016 (From Rule 1 to Form II)
Concessional duty procedure: suppliers must rely on manufacturer information and maintain invoice and duty records for removals. Supplier manufacturers may claim concessional excise duty only on the basis of information received under the relevant sub rule and must maintain and retain records supporting each removal, including invoice number and date, description, quantity, value of subject goods, removal details and the amount of excise duty paid at the concessional rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional duty procedure: suppliers must rely on manufacturer information and maintain invoice and duty records for removals.
Supplier manufacturers may claim concessional excise duty only on the basis of information received under the relevant sub rule and must maintain and retain records supporting each removal, including invoice number and date, description, quantity, value of subject goods, removal details and the amount of excise duty paid at the concessional rate.
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