Excise exemption option requirement: manufacturers must opt in writing before first clearance and notify jurisdictional officers. Exemptions are made subject to an option in writing exercised before first clearance, effective from that date and not withdrawable for the remainder of the financial year. The manufacturer must inform in writing the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, with a copy to the Superintendent, specifying name and address, factory location(s), inputs used, specified goods produced and the date the option was exercised; for the current year the option may be submitted on or before the notified cutoff.
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 exemption option requirement: manufacturers must opt in writing before first clearance and notify jurisdictional officers.
Exemptions are made subject to an option in writing exercised before first clearance, effective from that date and not withdrawable for the remainder of the financial year. The manufacturer must inform in writing the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, with a copy to the Superintendent, specifying name and address, factory location(s), inputs used, specified goods produced and the date the option was exercised; for the current year the option may be submitted on or before the notified cutoff.
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