Excise duty waiver for building materials manufactured on-site ensures no recovery where a non-levy practice prevailed. The Central Government, under Section 11-C of the Central Excises and Salt Act, 1944, directs that excise duty on building materials falling under Chapter 68 and manufactured at construction sites for use there, which was not levied in accordance with an established practice, shall not be required to be paid in respect of such materials for the period during which that practice prevailed.
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.
Excise duty waiver for building materials manufactured on-site ensures no recovery where a non-levy practice prevailed.
The Central Government, under Section 11-C of the Central Excises and Salt Act, 1944, directs that excise duty on building materials falling under Chapter 68 and manufactured at construction sites for use there, which was not levied in accordance with an established practice, shall not be required to be paid in respect of such materials for the period during which that practice prevailed.
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