Exemption for bright bars: duty not required to be paid where duty was not levied during the relevant period. The Central Government directed that excise duty shall not be required to be paid on cold formed or cold finished steel bars (Bright Bars) when, during a specified past period, duty was not levied on such goods manufactured from duty paid inputs without availing credit under the excise rules; the direction exempts from recovery the duty that would otherwise have been payable but for that prevailing practice.
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 bright bars: duty not required to be paid where duty was not levied during the relevant period.
The Central Government directed that excise duty shall not be required to be paid on cold formed or cold finished steel bars (Bright Bars) when, during a specified past period, duty was not levied on such goods manufactured from duty paid inputs without availing credit under the excise rules; the direction exempts from recovery the duty that would otherwise have been payable but for that prevailing practice.
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