Excise exemption for railway sleepers limits duty per sleeper while barring input duty credit under rule 57A. The Central Government exempts goods classified as railway sleepers in Chapter 68 from excise duty to the extent the duty exceeds the fixed per sleeper amounts set out in the notification, subject to the condition that no input duty credit has been availed under rule 57A of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for railway sleepers limits duty per sleeper while barring input duty credit under rule 57A.
The Central Government exempts goods classified as railway sleepers in Chapter 68 from excise duty to the extent the duty exceeds the fixed per sleeper amounts set out in the notification, subject to the condition that no input duty credit has been availed under rule 57A of the Central Excise Rules, 1944.
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