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of <h1>Excise Duty Exemption for Job Work Goods Used by Defense Undertakings Rescinded Effective July 1, 2017.</h1> The notification exempts goods manufactured as job work in factories and used by specified undertakings in producing goods for the Ministry of Defence from excise duty, under the Central Excises and Salt Act, 1944. The exemption applies only if the goods are used in the manufacturing of final products supplied to the Ministry of Defence for official purposes. The specified undertakings include various government and defense-related organizations. Conditions include providing undertakings to relevant excise authorities and producing evidence of the goods' use and supply to the Ministry of Defence. This exemption was rescinded effective July 1, 2017.
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