Input duty credit restriction for printed cartons prevents exemption when credit under specified rules has been availed. The amendment conditions the exemption for printed cartons, boxes, containers and cases by providing that the exemption shall not apply where credit of duty paid on inputs used in their manufacture has been availed under rule 56A or rule 57A of the Central Excise Rules.
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.
Input duty credit restriction for printed cartons prevents exemption when credit under specified rules has been availed.
The amendment conditions the exemption for printed cartons, boxes, containers and cases by providing that the exemption shall not apply where credit of duty paid on inputs used in their manufacture has been availed under rule 56A or rule 57A of the Central Excise Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.