Seeks to provide exemption to intermediate goods captively consumed in the manufacture of goods by units availing Area Based Exemption in the State of Himachal Pradesh and Uttarakhand - 07/2013 - Central Excise - Tariff
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Exemption for captive intermediate goods reduces excise on inputs used to make exempt final products within the factory. Exemption for specified intermediate goods captively consumed within the factory of production in the manufacture of final products that qualify for Area Based Exemption in Himachal Pradesh and Uttarakhand; goods listed in the Annexures to earlier notifications are exempted from excise duty to the extent specified in the Table, subject to tariff classifications in the First Schedule to the Central Excise Tariff Act; the notification identifies two Annexure-based categories and notes its subsequent rescission.
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.
Exemption for captive intermediate goods reduces excise on inputs used to make exempt final products within the factory.
Exemption for specified intermediate goods captively consumed within the factory of production in the manufacture of final products that qualify for Area Based Exemption in Himachal Pradesh and Uttarakhand; goods listed in the Annexures to earlier notifications are exempted from excise duty to the extent specified in the Table, subject to tariff classifications in the First Schedule to the Central Excise Tariff Act; the notification identifies two Annexure-based categories and notes its subsequent rescission.
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