NTF. NO. 23/2011-CE (NT), DT. 01/12/2011
- Document type
- Notification
- Reference no.
- MM
- Dated
- Category
- Non-Tariff
Seeks to exempt excise duty on pile liners fabricated at the site of construction for use at the marine site
Seeks to exempt excise duty on pile liners fabricated at the site of construction for use at the marine site
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on said goods but for the said practice, shall not be required to be paid in respect of said goods on which the said duty of excise were not levied during the period aforesaid in accordance with the said practice:
Provided that that the benefit under this notification shall not be admissible unless the unit claiming benefits in terms of this notification reverses the input credit, if any, taken in respect of inputs used in the manufacture of said goods on which the duty of excise was not levied during the aforesaid period in accordance with the said practice.
[F. No. 167/47/2010-CX 1]
(MADAN MOHAN)
Under Secretary to the Government of India