Exclusion clause for input credit clarifies notifications granting credit are not included in cross references in tariff notifications. An amendment inserts an exclusion clause into the opening portion of the notification, specifying that the phrase 'read with any other notification' shall not be taken to include notifications that provide exemptions permitting credit for excise duty or additional duty already paid on raw materials or component parts used in manufacture; the change is effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944, in the notification concerning textile fabrics impregnated, coated, covered or laminated with plastics.
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.
Exclusion clause for input credit clarifies notifications granting credit are not included in cross references in tariff notifications.
An amendment inserts an exclusion clause into the opening portion of the notification, specifying that the phrase "read with any other notification" shall not be taken to include notifications that provide exemptions permitting credit for excise duty or additional duty already paid on raw materials or component parts used in manufacture; the change is effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944, in the notification concerning textile fabrics impregnated, coated, covered or laminated with plastics.
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