Input use exemption expanded to other factories of the same manufacturer, with inter-manufacturer use subject to procedural compliance. The notification inserts permission for inputs to be used 'or in any other factory of the same manufacturer,' thereby extending the exemption to intra-manufacturer transfers. It also adds a proviso that where such use occurs in a factory of a different manufacturer, the exemption shall be allowable only subject to observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.
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.
Input use exemption expanded to other factories of the same manufacturer, with inter-manufacturer use subject to procedural compliance.
The notification inserts permission for inputs to be used "or in any other factory of the same manufacturer," thereby extending the exemption to intra-manufacturer transfers. It also adds a proviso that where such use occurs in a factory of a different manufacturer, the exemption shall be allowable only subject to observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.
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