Set-off of special excise duty paid on inputs in certain circumstances

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Full Text of the Document

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.... Excises and Salt Act, 1944 (1 of 1944), read with sub-section (4) of section 4 of the Finance Act, 1991 (18 of 1991) and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 7/91-Central Excises, dated the 5th March, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts g....