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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Notification No. 56/2003-CE: CENVAT Credit Conditions for Manufacturers with Excise Duty Exemptions.</h1> The notification amends Notification No. 56/2003-CE, dated 25 June 2003, under the Central Excise Act, 1944. It introduces conditions for manufacturers whose goods are exempt from excise duty, requiring them to utilize CENVAT credit before paying any remaining duty in cash. Amendments include provisions for manufacturers to take credit of duty paid, options for credit utilization, and submission of duty statements to excise authorities. The notification outlines procedures for determining refundable amounts and addresses the consequences of non-compliance, including recovery of excess credit as erroneously refunded duty.
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