Exemption definitions clarified: amendments define integrated and composite steel plants and include specified re rolling mills. Revisions to two Central Excise notifications clarify that goods manufactured or produced prior to the notified cut off date but cleared on or after that date are covered; they redefine an integrated steel plant as one producing ingots, billets or rolled products beginning from iron ore within the same premises; substitute a composite plant definition to require induction furnace with secondary refining and continuous casting on the same premises; and add re rolling mills with nominal pinion centre distances of 411 millimetres and above.
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Provisions expressly mentioned in the judgment/order text.
Exemption definitions clarified: amendments define integrated and composite steel plants and include specified re rolling mills.
Revisions to two Central Excise notifications clarify that goods manufactured or produced prior to the notified cut off date but cleared on or after that date are covered; they redefine an integrated steel plant as one producing ingots, billets or rolled products beginning from iron ore within the same premises; substitute a composite plant definition to require induction furnace with secondary refining and continuous casting on the same premises; and add re rolling mills with nominal pinion centre distances of 411 millimetres and above.
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