Exemption for Raw Feed or Slurry: directive waives excise and special duty where prior practice resulted in non-levy. Pursuant to section 11C of the Central Excises & Salt Act, 1944, the Central Government directs that the whole of the excise duty and the special duty which would have been payable on Raw Feed or Slurry captively consumed in the manufacture of cement clinkers, but for a generally prevalent practice of non-levy, shall not be required to be paid in respect of such Raw Feed or Slurry on which duty was not levied during the specified period.
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.
Exemption for Raw Feed or Slurry: directive waives excise and special duty where prior practice resulted in non-levy.
Pursuant to section 11C of the Central Excises & Salt Act, 1944, the Central Government directs that the whole of the excise duty and the special duty which would have been payable on Raw Feed or Slurry captively consumed in the manufacture of cement clinkers, but for a generally prevalent practice of non-levy, shall not be required to be paid in respect of such Raw Feed or Slurry on which duty was not levied during the specified period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.