Excise exemption for in-factory inputs applies to inputs used in manufacture, excluding machinery and nil-rated final products. The exemption relieves specified goods manufactured and used within the factory as inputs from the whole of excise duty when used in or in relation to the manufacture of specified final products, but does not apply where the final products are exempt or chargeable at nil rate; 'inputs' excludes machines and machinery, certain packaging materials, and cylinders for packing gases.
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 in-factory inputs applies to inputs used in manufacture, excluding machinery and nil-rated final products.
The exemption relieves specified goods manufactured and used within the factory as inputs from the whole of excise duty when used in or in relation to the manufacture of specified final products, but does not apply where the final products are exempt or chargeable at nil rate; 'inputs' excludes machines and machinery, certain packaging materials, and cylinders for packing gases.
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