Manufacture origin requirement for excise exemption: cement must use clinker produced within the same manufacturer's factories. The substituted proviso requires that exempt cement be manufactured from clinker produced either within the same factory where the cement is made or within another factory of the same manufacturer where clinker production commenced during the relevant period, thereby linking exemption eligibility to the clinker's in house or same manufacturer origin.
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.
Manufacture origin requirement for excise exemption: cement must use clinker produced within the same manufacturer's factories.
The substituted proviso requires that exempt cement be manufactured from clinker produced either within the same factory where the cement is made or within another factory of the same manufacturer where clinker production commenced during the relevant period, thereby linking exemption eligibility to the clinker's in house or same manufacturer origin.
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