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of <h1>Excise Duty Set-Off on Cut Tobacco: Total Issued Amount Counts, Waste Duty Applicable, Pending Cases to Follow Guidelines.</h1> The Central Board of Excise & Customs has clarified that set-off of duty on cut tobacco used in manufacturing machine-rolled cigarettes should not be limited to the quantity actually contained in the cigarettes. Instead, set-off is allowed on the total quantity of duty-paid cut tobacco issued for manufacturing, even if some ends up as waste. However, duty must be charged on the waste generated during the manufacturing process. Field formations are instructed to follow these guidelines, and all pending cases should be resolved accordingly.
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