Excise duty exemption: on site consumption of goods as inputs exempt when used to produce specified excisable goods. Notification exempts Schedule goods from excise and additional excise duty when consumed on the premises of their production or appurtenant premises as raw material or component parts for manufacture of other commodities, conditional on (i) the resulting commodity being an excisable good notified under the rules, (ii) the consumed good having been classifiable under the same Item Number in the prior First Schedule to the Central Excises and Salt Act immediately before the Tariff Act, and (iii) the resulting commodity not being wholly exempt or subject to a nil rate.
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: on site consumption of goods as inputs exempt when used to produce specified excisable goods.
Notification exempts Schedule goods from excise and additional excise duty when consumed on the premises of their production or appurtenant premises as raw material or component parts for manufacture of other commodities, conditional on (i) the resulting commodity being an excisable good notified under the rules, (ii) the consumed good having been classifiable under the same Item Number in the prior First Schedule to the Central Excises and Salt Act immediately before the Tariff Act, and (iii) the resulting commodity not being wholly exempt or subject to a nil rate.
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