Admissibility of excise credit clarified for inputs used in manufacture; excise notification scope broadened. Two clauses added to subsection (2) of section 23C expand notification coverage to include duties notified under the Central Excise Act, the Central Excise Tariff Act and any law charging duty in the same manner, and recognise the admissibility of credit for excise duty paid or deemed paid on goods used in or in relation to the manufacture of excisable goods.
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.
Admissibility of excise credit clarified for inputs used in manufacture; excise notification scope broadened.
Two clauses added to subsection (2) of section 23C expand notification coverage to include duties notified under the Central Excise Act, the Central Excise Tariff Act and any law charging duty in the same manner, and recognise the admissibility of credit for excise duty paid or deemed paid on goods used in or in relation to the manufacture of excisable goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
