Set-off of special excise duty on inputs permits exemption equal to duty already paid on inputs used in manufacture. The Central Government exempts finished goods from special excise duty to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to applicability only where specific notifications exempt those goods to the extent of duty paid on the specified inputs; the 1991 notification supersedes the earlier notification.
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.
Set-off of special excise duty on inputs permits exemption equal to duty already paid on inputs used in manufacture.
The Central Government exempts finished goods from special excise duty to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to applicability only where specific notifications exempt those goods to the extent of duty paid on the specified inputs; the 1991 notification supersedes the earlier notification.
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