Credit of Excise Duty: government directs non-denial of capital goods duty credit for concessional copper manufacturers. Direction that credit of excise duty on capital goods shall not be denied to manufacturers of trimmed or untrimmed copper sheets or circles used in the manufacture of handicrafts or utensils who paid a concessional rate of excise duty, in accordance with an established administrative practice, and that such treatment applies to manufacturers who also cleared other goods under the same tariff classification.
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Provisions expressly mentioned in the judgment/order text.
Credit of Excise Duty: government directs non-denial of capital goods duty credit for concessional copper manufacturers.
Direction that credit of excise duty on capital goods shall not be denied to manufacturers of trimmed or untrimmed copper sheets or circles used in the manufacture of handicrafts or utensils who paid a concessional rate of excise duty, in accordance with an established administrative practice, and that such treatment applies to manufacturers who also cleared other goods under the same tariff classification.
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