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          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.

          <h1>Eligible duties and taxes clarified to exclude unspecified cesses and cess collected as additional customs duty.</h1> The amendment inserts 'of eligible duties' after CENVAT credit in section 140(1), revises and omits specified explanatory cross references and clauses, and adds an Explanation clarifying that 'eligible duties and taxes' excludes any cess not specified in the Explanations and any cess collected as an additional customs duty under the Customs Tariff Act.

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