Exemption from Central Excise Duty on Goods Manufactured from Duty Paid Goods - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... May, 1995, issued from F.No. 341/26/95-TRU, on the above subject. 2. It was clarified therein that in the context of notifications which exempt specified goods provided such goods have been made from other goods on which appropriate duty of excise has already been paid, the benefit would be available even if the inputs are exempted from excise duty. This was based on the opinion of the Ministry o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or such duty is nil. In the light of the above, the clarification given by the Board that nil duty paid goods or fully exempted goods should be deemed to be goods on which appropriate duty of excise has been paid no longer holds good. 4. Board's Circular No. 125/36/95-CX dated 15th May, 1995 stands accordingly modified in view of the law now laid down by the Constitution Bench of the Hon'ble Supr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X