Excise concession for job-work inputs: eligibility widened for inputs, excluding certain fuels, while specific textiles and matches are excluded. The notification amends the earlier excise concession by omitting Explanation II and substituting the Table to specify that eligible inputs include all First Schedule goods except high speed diesel oil and motor spirit, and that the concession for final products applies to all First Schedule goods except matches and specified cotton or man-made fibre fabrics falling under identified chapters and headings.
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Provisions expressly mentioned in the judgment/order text.
Excise concession for job-work inputs: eligibility widened for inputs, excluding certain fuels, while specific textiles and matches are excluded.
The notification amends the earlier excise concession by omitting Explanation II and substituting the Table to specify that eligible inputs include all First Schedule goods except high speed diesel oil and motor spirit, and that the concession for final products applies to all First Schedule goods except matches and specified cotton or man-made fibre fabrics falling under identified chapters and headings.
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