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of <h1>Excise Duty Exemptions Clarified: Exemptions Apply Even if Inputs are Duty-Free, Supported by Ministry of Law and Notifications.</h1> The circular addresses exemptions from excise duty on goods manufactured from duty-paid goods, clarifying that exemptions should not be denied if inputs are exempt from excise duty. It highlights specific notifications, such as Notification No. 35/95-C.E. and 28/95-C.E., which provide exemptions for goods like yarn and twine made from duty-paid materials. The Board's instructions emphasize that exemptions should apply even if inputs are exempted, referencing a previous clarification regarding S.O. dyes. The Ministry of Law supports this interpretation, ensuring that exemptions are valid regardless of input duty status.
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