Set-off of special excise duty allows reduction of duty on finished goods by duty already paid on inputs, subject to notification. Permits set-off of special duty of excise on specified finished goods to the extent equivalent to special excise duty already paid on inputs used in their manufacture, subject to the condition that such finished goods have been the subject of notifications under section 5A of the Central Excises and Salt Act, 1944 issued by the Central Government.
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 allows reduction of duty on finished goods by duty already paid on inputs, subject to notification.
Permits set-off of special duty of excise on specified finished goods to the extent equivalent to special excise duty already paid on inputs used in their manufacture, subject to the condition that such finished goods have been the subject of notifications under section 5A of the Central Excises and Salt Act, 1944 issued by the Central Government.
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