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TMI BlogExemption from excise duty on goods produced in the North East Region …reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... y that the Government has decided to grant certain exemptions from excise duty on goods produced in North East Region. The exemption notification Nos. 32.99 and 33/99, both dated 8.7.1999, have been issued in this regard. Notification No. 32/99 exempts all excisable goods that are manufactured in the two types of industrial units mentioned in para 3 of the notification. These units are either ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on or after 24.12.97 or substantial expansion by 25% in installed capacity has taken place a decision may be taken after examination of the records and any other relevant information on this respect. In case of any doubt the Commissioner of Central Excise may consult the Department of Industries of the State Government for this purpose. Notification No. 33/99 has been issued to exempt specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption would be available for a period of 10 years starting from 21.12.1999. It may be observed that the benefit of exemption under Notification No. 32/99 or 33/99 is to be given effect by way of refund of the duty paid by the manufacturer through the PLA. The refund is to be allowed every month, by the 15 th of the month. If there is any delay in verification of the claim for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer of production Z has paid excise duty of Rs.. 2500 from modvat account and Rs. 500 from PLA and another manufacturer uses X as inputs, the user would be allowed modvat credit of Rs. 3000. Copies of the notifications are enclosed. (Not enclosed on the website) Any difficult or doubt with regard to the implementation of the aforesaid notifications may kindly be referred to the unders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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