Excise exemption change: ceramic tiles produced without electricity or LPG face concessional rate and CENVAT credit barred. The notification substitutes the tariff entry to grant a concessional excise rate for ceramic tiles manufactured in factories not using electricity, LPG or propane for kiln firing, and inserts Condition 62 in the Annexure disallowing the benefit where CENVAT credit on inputs used in manufacture has been taken under the CENVAT Credit Rules.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption change: ceramic tiles produced without electricity or LPG face concessional rate and CENVAT credit barred.
The notification substitutes the tariff entry to grant a concessional excise rate for ceramic tiles manufactured in factories not using electricity, LPG or propane for kiln firing, and inserts Condition 62 in the Annexure disallowing the benefit where CENVAT credit on inputs used in manufacture has been taken under the CENVAT Credit Rules.
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