Suspension of benefits under North East Industrial and Investment Promoton Policy (NEIIPP), 2007 by DIPP and its bearing on Central Excise duty Exemption
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Excise duty exemption eligibility continues despite suspension of NEIIPP registrations; new and expanded units remain eligible under notification conditions. Suspension of fresh registrations for NEIIPP schemes by DIPP is administrative and does not suspend the incentive package; Notification No.20/2007-Central Excise does not require NEIIPP registration as a condition for excise duty exemption. New units and units undertaking substantial expansion after the suspension date and up to the cut-off remain eligible for exemption, subject to the notification's conditions, and field formations and taxpayers should be informed accordingly.
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.
Excise duty exemption eligibility continues despite suspension of NEIIPP registrations; new and expanded units remain eligible under notification conditions.
Suspension of fresh registrations for NEIIPP schemes by DIPP is administrative and does not suspend the incentive package; Notification No.20/2007-Central Excise does not require NEIIPP registration as a condition for excise duty exemption. New units and units undertaking substantial expansion after the suspension date and up to the cut-off remain eligible for exemption, subject to the notification's conditions, and field formations and taxpayers should be informed accordingly.
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