https://www.taxtmi.com/caselaws?id=368114 Under the special procedure for stainless steel patta/patti manufacturers, central excise duty is determined by installed cold rolling machines. Where machines are dismantled or remain non-operational for part of a relevant month, duty is not payable for that period. Eligibility for proportionate relief does not depend on whether the manufacturer is a first-time entrant under the scheme. Since excise duty is levied on manufacture, excess duty paid for periods when machines did not exist or were not functioning is refundable under the statutory refund mechanism. Proportionate refund is available for days of machine non-operation. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368114 Under the special procedure for stainless steel patta/patti manufacturers, central excise duty is determined by installed cold rolling machines. Where machines are dismantled or remain non-operational for part of a relevant month, duty is not payable for that period. Eligibility for proportionate relief does not depend on whether the manufacturer is a first-time entrant under the scheme. Since excise duty is levied on manufacture, excess duty paid for periods when machines did not exist or were not functioning is refundable under the statutory refund mechanism. Proportionate refund is available for days of machine non-operation. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368114