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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>Application of section 32C ends prospectively under the Finance Act amendment, removing its operation for future cases.</h1> A proviso added to section 32C of the Central Excise Act states that the section shall not apply on or after the 1st day of April, 2025, creating a prospective cessation of its application under the Finance Act, 2025.

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