https://www.taxtmi.com/acts?id=52354 Rule 16 prescribes the formula for calculating the abatement amount for a month as A = (C/N) x D, where C is the total cess liability for the machine, N is the number of days in the month, and D is the number of continuous days the machine was inoperative. The illustrations show how the abatement is computed for a high-speed pouch packing machine, including a case of inoperation across two months, with the abatement allowed by the proper officer and adjusted against subsequent cess liability. en-us Sat, 03 Jan 2026 13:46:03 +0530 Fri, 26 Jun 2026 14:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52354 Rule 16 prescribes the formula for calculating the abatement amount for a month as A = (C/N) x D, where C is the total cess liability for the machine, N is the number of days in the month, and D is the number of continuous days the machine was inoperative. The illustrations show how the abatement is computed for a high-speed pouch packing machine, including a case of inoperation across two months, with the abatement allowed by the proper officer and adjusted against subsequent cess liability. Act-Rules GST Sat, 03 Jan 2026 13:46:03 +0530 https://www.taxtmi.com/acts?id=52354