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        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.

        <h1>Excise duty exemption for Sikkim manufacturers tied to value addition, with procedural refund and CENVAT credit conditions.</h1> Exemption from central excise duty for goods cleared from units in Sikkim is limited to the portion of duty equivalent to value addition, calculated either by prescribed percentage rates in a tariff-linked Table or, on application and verification, by a Commissioner-fixed special rate reflecting actual value addition. Claimants must utilize CENVAT credit first (where applicable), submit monthly statements of duty and CENVAT utilisation, and obtain refunds or account-current credits under specified timelines and verification, with provisions for provisional refunds, reversals of excess credit and recovery of irregularly availed amounts.

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