Effective rate of duty - Amendments in the Notification No.12/2012-Central Excise dated 17/03/2012 - Exemption shall be grated to certain items eligible Nil rate of duty or concessional rate of duty only if such goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied - 36/2015 - Central Excise - Tariff

Exemption conditionality for central excise: goods eligible only if duty paid on inputs and no CENVAT credit taken by manufacturer.

The notification substitutes Conditions 16, 20(a), 25 and 52A in the Annexure to Notification No.12/2012-Central Excise to provide that excisable goods qualify for exemption only if manufactured from inputs, capital goods or by using input services on which appropriate excise duty, additional customs duty or service tax has been paid and no credit of such duty or service tax has been taken by the manufacturer (and not the buyer) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.