Exemption conditionality for central excise: goods eligible only if duty paid on inputs and no CENVAT credit taken by manufacturer.
The notification substitutes Conditions 16, 20(a), 25 and 52A in the Annexure to Notification No.12/2012-Central Excise to provide that excisable goods qualify for exemption only if manufactured from inputs, capital goods or by using input services on which appropriate excise duty, additional customs duty or service tax has been paid and no credit of such duty or service tax has been taken by the manufacturer (and not the buyer) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004.

Input Duty Payment Requirement: exemption limited to goods made from inputs/services with duties paid and no CENVAT credit taken by manufacturer.
The substituted proviso conditions exemption on goods being manufactured from inputs or utilising input services on which appropriate excise duty, additional customs duty, or service tax has been paid and on the manufacturer (not the buyer) not having taken CENVAT credit of those duties under the CENVAT Credit Rules, 2004.

Exemption condition: inputs must have borne excise or additional customs duty and manufacturer must not claim CENVAT credit.
The substituted proviso conditions the exemption for specified textile goods on inputs having borne appropriate excise duty or additional customs duty and on the manufacturer, not the buyer, having not availed CENVAT credit on such inputs under the CENVAT Credit Rules, 2004.

Corrigendum corrects Central Excise notification terminology, replacing a specified word to amend the notification text.
A corrigendum from the Department of Revenue amends Notification No.12/2015 Central Excise (N.T.) published in the Gazette by specifying that on page 15, line 29 the word "substituted" shall be read as "inserted", effecting a formal textual correction of the notification.

Digital signature requirement: higher assurance certificates required for electronic invoices, with prior notification and multi year record retention.
Assessees must use Class 2 or Class 3 Digital Signature Certificates issued in India and notify jurisdictional officers of designated users and certificate details; maintain separate electronic records by factory or registration; produce electronically readable records and invoices on official request; provide verified printouts during enquiries or audits; and preserve backups with retention for a multi year period after the relevant financial year.

Excise duty exemption for ARV drugs and diagnostics under National AIDS Control Programme extends until specified expiry under notification.
Exemption from whole excise duty is granted for specified anti-retroviral drugs and specified diagnostics and equipment when required for the National AIDS Control Programme funded by the Global Fund, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Health and Family Welfare certifying requirement for the programme; the exemption is issued under section 5A of the Central Excise Act and contains a sunset provision terminating its effect after a specified date.

Centralized registration exemption for aluminium roofing panel manufacturers allows single registration where goods consumed at manufacturing site.
Manufacturers of aluminium roofing panels under tariff item 7610 90 10 are exempted from rule 9(2) of the Central Excise Rules, 2002 provided the panels are consumed at the site of manufacture for project execution and the manufacturer operates a centralised billing or accounting system across multiple manufacturing units and opts to register only the premises or office where centralised billing or accounting is carried out.

Excise exemption for ethanol supplied to public sector oil marketing companies for petrol blending removes duty liability.
Inserted Sl. No. 40A creates an excise exemption for ethanol produced from molasses generated from cane crushed in the 2015-16 sugar season (from 1 October 2015 onwards) when supplied to specified public sector oil marketing companies for blending with petrol, assigning the product a nil duty treatment and amending the Table of Notification No.12/2012-Central Excise.

Project designation change in central excise notification substitutes STPP with TPP, altering the Annexure entry.
Amendment to notification No. 12/2012-Central Excise substitutes the letters "STPP" with "TPP" in List 11, item 48 of the Annexure, altering the recorded project designation; the change is made under sub-section (1) of section 5A of the Central Excise Act, 1944 as a further modification to the principal notification published on 17 March 2012.

Port inclusion expands notified ports to include Mundra alongside Visakhapatnam, altering Central Excise notification effects.
Amendment inserts Mundra as an additional notified port alongside Visakhapatnam in sub paragraph (vii)(a) of Notification No. 44/2001 CE (N.T.), effected under the Central Excise Rules and made operative from the date of publication in the Official Gazette.

Letter of Permission conditions clarified: proof of authorised use and customs-compliant destruction rules now required.
The notification amends LoP-related conditions to require proof that capital goods were installed or used within the user industry and that other goods were used for export production or cleared for home consumption within the LoP validity. It revises destruction rules to allow destruction after Customs intimation or permission, subjects remnants cleared into the Domestic Tariff Area to duty, excludes certain precious items from this provision, and inserts the LoP definition from the Foreign Trade Policy.

Additional duty on waters removed from specified notification following increase in duty rate, altering the exemption framework.
Amends notification No. 6/2005-Central Excise by omitting S. No. 1A and the entries relating thereto in the Table, under powers of section 5A of the Central Excise Act, 1944 read with section 85 of the Finance Act, 2005. The omitted entry addressed additional duty on waters, including mineral and aerated waters containing added sugar, sweetening matter or flavouring, and the deletion follows an increase in the applicable duty rate.

Refund of unutilized Cenvat Credit restricted for manpower and security services; amendment removes related provisions and form entry.
Amendment to Notification No. 12/2014-C.E. (N.T.) restricts refund of unutilized Cenvat Credit to service providers by excluding refunds for supply of manpower and security services with effect from 1 April 2015, while preserving actions and omissions up to and including 31 March 2015. The amendment omits clause (ii) of paragraph 1(a) on safeguards, conditions and limitations and deletes Sl. No. 2 and its entries in the table in Form A.

Reversal rate increase under Cenvat Credit Rule raises mandatory credit reversal obligation effective from June implementation.
Amendment to Rule 6, sub rule (3) of the Cenvat Credit Rules, 2004 inserts the words "seven per cent. of value of the" into clause (i) and substitutes 'seven' for 'six' in the second proviso, thereby increasing the prescribed credit reversal rate. The amendment is effected under section 37 of the Central Excise Act, 1944 and section 94 of the Finance Act, 1994 and is effective from 1st June 2015.

Inter unit transfer rules amended: centrally sourced input transfers treated as inflow/outflow for NFE calculation, with procedural flexibilities.
Amendments permit return of rejected transferred goods without duty via re warehousing; allow Unit Approval Committee to permit inter unit transfer for centrally sourced inputs with transferred values treated as inflow for the transferring unit and outflow for the receiving unit for Net Foreign Exchange calculation; provide fast track de bonding for units not availing duty benefits; permit sharing of infrastructure and external warehousing near ports subject to conditions; extend exemption to after sale service spares cleared into DTA within overall concessional entitlement; and update policy and handbook definitions.

Corrigendum corrects wording in Central Excise notifications so the phrase now reads "shall also apply", clarifying operative text.
Corrigendum amends two Central Excise notifications by replacing the phrase "shall apply" with "shall also apply" at specified page and line references in the originally published Gazette notifications, thereby correcting the published operative wording without altering the notifications' substantive scope.

Exemption for export oriented unit goods covers goods produced by EOUs brought into India under the Foreign Trade Policy.
The exemption in Notification No.15/2015-Central Excise is clarified to apply to excisable goods produced or manufactured by a hundred per cent. export oriented unit and brought to any other place in India in accordance with the provisions of the Foreign Trade Policy.

Exemption for goods manufactured by export oriented units applies when brought into India under the Foreign Trade Policy.
Adds an Explanation clarifying that the excise exemption applies to excisable goods produced or manufactured by a hundred percent export oriented unit and brought to any other place in India only in accordance with the Foreign Trade Policy, thereby qualifying the scope of the earlier notification and linking applicability to compliance with Foreign Trade Policy requirements.

Packing machine duty rates revised for tobacco pouches, linking applicable rates to machine speed and retail price bands.
Revises Notification No.16/2010 to link applicable duty to the maximum packing speed at which machines can be operated for packing specified pouches and to retail sale price bands, substituting Table-2 with a new schedule prescribing the rate of duty per packing machine per month across speed and product columns and providing a linear formula for prices above the top band, illustrated by a sample calculation.

Amendment to Central Excise exemptions narrows eligible goods to those used in computer manufacture and revises the schedule entry.
Amendment removes Sl. No. 133 from the exemption Table, restricts Sl. No. 255 to goods "for use in manufacture of computer falling under the heading 8471," and substitutes the entry in column(5) for Sl. No. 255, effectuating targeted modifications to Notification No. 12/2012 Central Excise under powers conferred by sub section (1) of section 5A of the Central Excise Act, 1944.