Central Excise - Eligibility of excise duty exemption under Notification No. 182/87-CE, dated 10-7-1987, as amended, to Ammonium Nitrate Fuel Oil (ANFO) manufactured in a shed situated within the mines area - Doubt regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Excise duty exemption eligibility extended to ANFO produced in mine-based workshops, permitting benefit from the amendment date. The exemption benefit under Notification No. 182/87-C.E., as amended, would appear to be admissible to ANFO manufactured in a special shed within the precincts of the mine, because the term 'workshop' is to be read broadly as a place where work is undertaken. Field formations are to be informed, trade advised, and pending assessments finalised 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 extended to ANFO produced in mine-based workshops, permitting benefit from the amendment date.
The exemption benefit under Notification No. 182/87-C.E., as amended, would appear to be admissible to ANFO manufactured in a special shed within the precincts of the mine, because the term "workshop" is to be read broadly as a place where work is undertaken. Field formations are to be informed, trade advised, and pending assessments finalised accordingly.
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 
