Effective rate of duty @2% on certain items - Amendments in the Notification No.1/2011-Central Excise dated 01/03/2011 - Exemption will be allowed only if such goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied

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....SHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 35/2015 - Central Excise New Delhi, the 17th July, 2015 G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government being satisfied that i....

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.... Tariff Act, 1975 (51 of 1975) or service tax under section 66 of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004.". [F. No. 336/4/2015-TRU] (Akshay Jos....