Exemption for steam used within the factory of its production introduced, extending nil duty under central excise notification. Amendment inserts a new tariff table entry (25A) creating an exemption at nil central excise duty for steam used within the factory of its production. The Central Government, under section 5A of the Central Excise Act, 1944, amended the earlier notification by adding this specific commodity description and nil rate immediately after S. No. 25 in the notification's Table.
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Provisions expressly mentioned in the judgment/order text.
Exemption for steam used within the factory of its production introduced, extending nil duty under central excise notification.
Amendment inserts a new tariff table entry (25A) creating an exemption at nil central excise duty for steam used within the factory of its production. The Central Government, under section 5A of the Central Excise Act, 1944, amended the earlier notification by adding this specific commodity description and nil rate immediately after S. No. 25 in the notification's Table.
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