Excise duty exemption for specified industrial inputs when used in manufacture or consumed within production facilities, subject to compliance. The notification exempts specified tariff items from the whole excise duty, subject to conditions in the Table. Clinker is exempt when used in cement manufacture and, if used outside the producer's factory, compliance with Chapter X of the Central Excise Rules is required. Other listed goods are exempt either unconditionally for their headings or when consumed within the factory in fertilizer manufacture, making each relief conditional on prescribed use or procedural compliance.
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 duty exemption for specified industrial inputs when used in manufacture or consumed within production facilities, subject to compliance.
The notification exempts specified tariff items from the whole excise duty, subject to conditions in the Table. Clinker is exempt when used in cement manufacture and, if used outside the producer's factory, compliance with Chapter X of the Central Excise Rules is required. Other listed goods are exempt either unconditionally for their headings or when consumed within the factory in fertilizer manufacture, making each relief conditional on prescribed use or procedural compliance.
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