Exemption for ordnance and mint-supplied metal products conditioned on certification and disallowance of input credit. Exemption applies to plates, sheets, blanks and strip supplied to ordnance factories or the Government Mint when manufactured from materials they supplied, subject to the manufacturer producing a certificate of receipt within a period specified by the Assistant Collector of Central Excise and provided that no credit is claimed for duty on materials supplied by those factories or the Mint under the Central Excise Rules.
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.
Exemption for ordnance and mint-supplied metal products conditioned on certification and disallowance of input credit.
Exemption applies to plates, sheets, blanks and strip supplied to ordnance factories or the Government Mint when manufactured from materials they supplied, subject to the manufacturer producing a certificate of receipt within a period specified by the Assistant Collector of Central Excise and provided that no credit is claimed for duty on materials supplied by those factories or the Mint under the Central Excise Rules.
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