Definition of inputs clarified as limited to those specified by notification, affecting central excise compliance. The amendment inserts an Explanation into rule 57B clarifying that the term 'inputs' for the purposes of that sub rule refers only to inputs specified by notification issued under rule 57A.
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Provisions expressly mentioned in the judgment/order text.
Definition of inputs clarified as limited to those specified by notification, affecting central excise compliance.
The amendment inserts an Explanation into rule 57B clarifying that the term "inputs" for the purposes of that sub rule refers only to inputs specified by notification issued under rule 57A.
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