Set-off of special excise duty: exemption where inputs' special duty already paid, subject to prescribed notification conditions. Exempts goods subject to special excise duty from the portion of that duty equivalent to special duty already paid on inputs used in their manufacture, allowing set-off of input special duty against output special duty, but only where the Central Government has issued specific notifications specifying inputs and granting exemption to that extent.
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: exemption where inputs' special duty already paid, subject to prescribed notification conditions.
Exempts goods subject to special excise duty from the portion of that duty equivalent to special duty already paid on inputs used in their manufacture, allowing set-off of input special duty against output special duty, but only where the Central Government has issued specific notifications specifying inputs and granting exemption to that extent.
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