Exemption scope expanded: wording now covers use in the manufacture or repair of ocean-going vessels under central excise rules. Amendment broadens the exemption's scope by substituting the words 'intended for use in the manufacture of ocean-going vessels' with 'intended for use in the manufacture or repair of ocean-going vessels', thereby extending applicability to goods used in repair as well as manufacture.
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 scope expanded: wording now covers use in the manufacture or repair of ocean-going vessels under central excise rules.
Amendment broadens the exemption's scope by substituting the words "intended for use in the manufacture of ocean-going vessels" with "intended for use in the manufacture or repair of ocean-going vessels", thereby extending applicability to goods used in repair as well as manufacture.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.