https://www.taxtmi.com/forum/issue?id=3003 Area-based excise exemptions apply only to goods and activities expressly covered by the relevant notification; job-work on brass scrap from excise-paid finished brass strips is not exempt merely because the buyer is located in an exempted zone. Specific exemptions for regimes like SEZs and EOUs exist, but absent coverage the supplier remains liable for central excise and may instead seek refund or adjust CENVAT credit as permitted by law. en-us Thu, 12 May 2011 16:59:37 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3003 Area-based excise exemptions apply only to goods and activities expressly covered by the relevant notification; job-work on brass scrap from excise-paid finished brass strips is not exempt merely because the buyer is located in an exempted zone. Specific exemptions for regimes like SEZs and EOUs exist, but absent coverage the supplier remains liable for central excise and may instead seek refund or adjust CENVAT credit as permitted by law. Discussion-Forum Central Excise Thu, 12 May 2011 16:59:37 +0530 https://www.taxtmi.com/forum/issue?id=3003