Set-off of special excise duty enables exemption of final goods to the extent of duty already paid on inputs used in manufacture. Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.
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 enables exemption of final goods to the extent of duty already paid on inputs used in manufacture.
Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.
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