Special Excise Duty exemption for inputs offsets duty paid on inputs where matching Central Government notifications permit it. Exemption permits set-off of special excise duty on goods by an amount equivalent to special duty already paid on specified inputs used in manufacture, provided the Central Government has issued notifications under the Central Excises and Salt Act specifying the inputs and declaring the exemption to that extent.
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.
Special Excise Duty exemption for inputs offsets duty paid on inputs where matching Central Government notifications permit it.
Exemption permits set-off of special excise duty on goods by an amount equivalent to special duty already paid on specified inputs used in manufacture, provided the Central Government has issued notifications under the Central Excises and Salt Act specifying the inputs and declaring the exemption to that extent.
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