Excise duty exemption for steel and cement supplied to notified indenting agents for housing relief schemes. Exemption from excise duty is granted for cement and steel supplied to notified indenting agents in Orissa for construction of houses under the Indira Awas Yojana and the HUDCO Refinance Housing Scheme in cyclone affected districts, subject to conditions: factory clearances must be on indent showing agent, quantity and storage; indents must be certified by designated State officers; goods must be dispatched to the specified storage; manufacturers must certify compliance on clearance documents; and manufacturers must, within three months, produce certificates confirming use for the specified purpose, with limited extension discretion.
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.
Excise duty exemption for steel and cement supplied to notified indenting agents for housing relief schemes.
Exemption from excise duty is granted for cement and steel supplied to notified indenting agents in Orissa for construction of houses under the Indira Awas Yojana and the HUDCO Refinance Housing Scheme in cyclone affected districts, subject to conditions: factory clearances must be on indent showing agent, quantity and storage; indents must be certified by designated State officers; goods must be dispatched to the specified storage; manufacturers must certify compliance on clearance documents; and manufacturers must, within three months, produce certificates confirming use for the specified purpose, with limited extension discretion.
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