Excise exemption for unmachined iron castings when manufactured from specified inputs on which duty has been paid. Exemption from the whole of excise duty applies to unmachined iron castings and unmachined cast articles of iron when made from specified ferrous inputs on which excise duty or additional customs duty has already been paid, provided no credit of duty on those inputs has been taken under the relevant Central Excise Rules; stocks are deemed duty-paid unless clearly non-duty-paid or nil-rated. The Annexure lists the qualifying inputs.
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 for unmachined iron castings when manufactured from specified inputs on which duty has been paid.
Exemption from the whole of excise duty applies to unmachined iron castings and unmachined cast articles of iron when made from specified ferrous inputs on which excise duty or additional customs duty has already been paid, provided no credit of duty on those inputs has been taken under the relevant Central Excise Rules; stocks are deemed duty-paid unless clearly non-duty-paid or nil-rated. The Annexure lists the qualifying inputs.
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