Exemption for inputs used captively limited where final products are exempt, preserving relief for specified export and notified clearances. Amendment substitutes the proviso to clarify that the exemption for capital goods and inputs used captively does not apply to inputs used in manufacture of final products that are exempt or chargeable to nil rate, except where such goods are cleared to FTZs, EOUs, EHTPs, STPs, under the specified prior notification, or by manufacturers of both dutiable and exempt products after discharging the obligation under Rule 57AD of the Central Excise Rules.
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 inputs used captively limited where final products are exempt, preserving relief for specified export and notified clearances.
Amendment substitutes the proviso to clarify that the exemption for capital goods and inputs used captively does not apply to inputs used in manufacture of final products that are exempt or chargeable to nil rate, except where such goods are cleared to FTZs, EOUs, EHTPs, STPs, under the specified prior notification, or by manufacturers of both dutiable and exempt products after discharging the obligation under Rule 57AD of the Central Excise Rules.
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