Exemption from excise duty remains available for goods made from inputs even when those inputs were themselves exempt. Exemption on finished goods conditioned on manufacture from duty-paid inputs applies even where the inputs had availed full exemption; Board instructions and Ministry of Law advice confirm that the exemption on specified finished products should not be denied solely because inputs were exempt from excise.
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.
Exemption from excise duty remains available for goods made from inputs even when those inputs were themselves exempt.
Exemption on finished goods conditioned on manufacture from duty-paid inputs applies even where the inputs had availed full exemption; Board instructions and Ministry of Law advice confirm that the exemption on specified finished products should not be denied solely because inputs were exempt from excise.
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