Input credit restrictions under central excise rules limited where credit was previously disallowed or materials received after specified cut off. Amendments limit input credit under rule 56A by denying credit for materials, component parts or finished products where credit was previously disallowed or where such items are received in the manufacturer's factory on or after a specified cut off; rule 57F permits waste to remain offsite if appropriate excise duty is paid and clarifies that duty may be leviable on waste arising in manufacture or on inputs cleared under the rule.
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.
Input credit restrictions under central excise rules limited where credit was previously disallowed or materials received after specified cut off.
Amendments limit input credit under rule 56A by denying credit for materials, component parts or finished products where credit was previously disallowed or where such items are received in the manufacturer's factory on or after a specified cut off; rule 57F permits waste to remain offsite if appropriate excise duty is paid and clarifies that duty may be leviable on waste arising in manufacture or on inputs cleared under the rule.
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