Set-off of duty: exemption for specified inputs used in manufacture of designated final products under central excise rules. Set-off of duty is permitted where specified goods identified by Chapter, Heading or sub heading are exempted from the whole of the excise duty if those goods are used in the factory of their production for manufacture of specified final products listed in the annexed Table; the Table pairs inputs with corresponding final products to allow duty-free consumption in manufacture under 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.
Set-off of duty: exemption for specified inputs used in manufacture of designated final products under central excise rules.
Set-off of duty is permitted where specified goods identified by Chapter, Heading or sub heading are exempted from the whole of the excise duty if those goods are used in the factory of their production for manufacture of specified final products listed in the annexed Table; the Table pairs inputs with corresponding final products to allow duty-free consumption in manufacture under the Central Excise Rules.
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