Retrospective Exemption - Regarding levy of excise duty on goods manufactured at the site of construction for use in construction work - 01/2011 Central Excise (N.T.) - Central Excise - Non Tariff

Retrospective exemption: excise duty waived on construction-site manufactured goods provided input credit is reversed.

Notification exempts from excise duty goods manufactured at construction sites for use at those sites, falling under specified tariff sub-headings of Chapter 68 (excluding certain sub-headings) for the period 1 March 2006 to 6 July 2009, on the condition that the unit claiming the benefit reverses any input credit taken in respect of inputs used in manufacture of such goods during that period.