Excise exemption for cement where duty limited to specified rate if cement uses onsite clinker and meets production threshold. Cement manufactured in factories commencing production on or after 1 April 1986 is exempt from central excise to the extent duty exceeds an amount calculated at a specified per tonne rate, provided the cement is produced from clinker made within the same factory and annual cement production is at least thirty per cent of licensed capacity as certified by the Development Commissioner for Cement Industry; the exemption is in force until 31 March 1990.
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 cement where duty limited to specified rate if cement uses onsite clinker and meets production threshold.
Cement manufactured in factories commencing production on or after 1 April 1986 is exempt from central excise to the extent duty exceeds an amount calculated at a specified per tonne rate, provided the cement is produced from clinker made within the same factory and annual cement production is at least thirty per cent of licensed capacity as certified by the Development Commissioner for Cement Industry; the exemption is in force until 31 March 1990.
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