Central Excise exemption scope expanded and clarified, altering eligible goods and input-credit conditions under notifications. The instrument amends eleven Central Excise notifications by substituting and deleting descriptive and tariff language to broaden or clarify the scope of exempted goods, replacing partial-exemption wording with relief for the whole duty specified in schedules, altering monetary entries in notification tables, inserting a proviso denying exemption where input duty credit has been taken under specified rules, and adding an explanatory provision protecting exemption where incidental or involuntary by products arise in manufacture.
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Provisions expressly mentioned in the judgment/order text.
Central Excise exemption scope expanded and clarified, altering eligible goods and input-credit conditions under notifications.
The instrument amends eleven Central Excise notifications by substituting and deleting descriptive and tariff language to broaden or clarify the scope of exempted goods, replacing partial-exemption wording with relief for the whole duty specified in schedules, altering monetary entries in notification tables, inserting a proviso denying exemption where input duty credit has been taken under specified rules, and adding an explanatory provision protecting exemption where incidental or involuntary by products arise in manufacture.
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