Excise exemption scope clarified by kiln type and licensed capacity, refining which manufacturing units qualify under the notification. The amendment substitutes the opening paragraph's generic capacity reference with specific eligibility language stating units 'using vertical shaft kiln with a licensed capacity not exceeding 200 tonnes per day, or using rotary kiln with a licensed capacity not exceeding 300 tonnes per day,' and omits the words 'not exceeding 200 tonnes per day,' thereby changing the exemption criteria by kiln type and licensed capacity.
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.
Excise exemption scope clarified by kiln type and licensed capacity, refining which manufacturing units qualify under the notification.
The amendment substitutes the opening paragraph's generic capacity reference with specific eligibility language stating units "using vertical shaft kiln with a licensed capacity not exceeding 200 tonnes per day, or using rotary kiln with a licensed capacity not exceeding 300 tonnes per day," and omits the words "not exceeding 200 tonnes per day," thereby changing the exemption criteria by kiln type and licensed capacity.
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