advice regarding notification

[Anil Jangid]

WE ARE MANUFACTURING SAUCE UNDER TARIFF NO.210390390 & TAKING ABATEMENT 35% AS PER NOTIFICATION NO.11/2011 & CHARGE EXCISE DUTY 2% AS PER NOTIFICATION NO.1/2011.

BUT WE ARE PUZZLING BECAUSE NOTIFICATION NO.11/2011,ALSO MENTIONED 35% ABATEMENT ON SAUCE. YOU ARE REQUESTED TO GUIDE WHY WE ARE NOT ABLE FOR TAKING BOTH ABATEMENT & CHARGING CONCESSIONAL DUTY 2%.
 

AI Summary

Manufacturing entity can apply both Excise Notifications 11/2011 and 1/2011 for sauce production benefits concurrently. A manufacturing entity is seeking advice on applying two Central Excise notifications related to sauce production. They are confused about using both Notification No. 11/2011, which allows a 35% abatement for valuation purposes, and Notification No. 1/2011, which prescribes a 2% excise duty rate on exempted goods without CENVAT credit. An expert clarifies that both benefits can be availed as they serve different purposes: one for valuation and the other for setting the duty rate. The expert confirms that it is permissible to apply both notifications concurrently.