Captive consumption exemption removes additional excise duty on goods produced and used within their producing factory. Exempts goods produced and used within the manufacturing factory from the whole of the additional duty of excise when those goods are consumed in producing a final product that attracts additional duty, relying on powers under the Central Excise Act and the Finance Bill's provisional collection declaration.
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.
Captive consumption exemption removes additional excise duty on goods produced and used within their producing factory.
Exempts goods produced and used within the manufacturing factory from the whole of the additional duty of excise when those goods are consumed in producing a final product that attracts additional duty, relying on powers under the Central Excise Act and the Finance Bill's provisional collection declaration.
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