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of <h1>Excise Duty Exemption on Cement and Steel for Reconstruction in Earthquake-Affected Gujarat Areas Under Central Excise Act, 1994</h1> The Central Government, under the Central Excise Act, 1994, exempts excise duty on cement and steel used for reconstruction or repair of buildings in earthquake-affected areas of Gujarat. This exemption applies when goods are supplied based on indents from the Gujarat State Civil Supplies Corporation Ltd. or the Relief Commissioner. Conditions include specifying the supply and storage locations, certifying the goods' intended use, and dispatching directly from the manufacturer. Manufacturers must certify compliance and provide usage confirmation within three months, extendable by the jurisdictional Central Excise Officer. This notification is valid until March 31, 2004.
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