Set-off of special excise duty allows exemption equal to duty already paid on inputs, preventing double taxation on manufacture. Set-off of special excise duty permits an exemption from that portion of special excise duty on finished goods equivalent to the special excise duty already paid on inputs used in their manufacture, thereby reducing output duty to the extent of duty previously discharged on specified inputs and avoiding double taxation; the exemption applies only where specific government notifications permit such relief and identify the inputs to which it relates.
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 allows exemption equal to duty already paid on inputs, preventing double taxation on manufacture.
Set-off of special excise duty permits an exemption from that portion of special excise duty on finished goods equivalent to the special excise duty already paid on inputs used in their manufacture, thereby reducing output duty to the extent of duty previously discharged on specified inputs and avoiding double taxation; the exemption applies only where specific government notifications permit such relief and identify the inputs to which it relates.
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