{"id":51381,"date":"2016-06-14T13:15:13","date_gmt":"2016-06-14T07:45:13","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=51381"},"modified":"2016-06-28T17:52:06","modified_gmt":"2016-06-28T12:22:06","slug":"discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","title":{"rendered":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of  wireless data modem cards"},"content":{"rendered":"<p style=\"text-align: justify;\">The concessional rate of excise duty of 2 % for manufacture of \u00a0wireless data modem cards subject to the condition that no CENVET Credit of duties paid on inputs and input services has been discontinued. Further the unconditional concessional rate of excise duty of 6 % on the same products has also been rescinded.<\/p>\n<p>[Ref: Notification No 20 &amp; 21\/2016- CE dated 05 May, 2016]<\/p>\n<p><strong>Note by Khaitan &amp; Co, Advocates since 1911. For more information contact <\/strong><a href=\"mailto:editors@khaitanco.com\"><strong>editors@khaitanco.com<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The concessional rate of excise duty of 2 % for manufacture of \u00a0wireless data modem cards subject to the condition that no <\/p>\n","protected":false},"author":3,"featured_media":51391,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-51381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards\" \/>\n<meta property=\"og:description\" content=\"The concessional rate of excise duty of 2 % for manufacture of \u00a0wireless data modem cards subject to the condition that no\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-14T07:45:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-06-28T12:22:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/\",\"name\":\"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg\",\"datePublished\":\"2016-06-14T07:45:13+00:00\",\"dateModified\":\"2016-06-28T12:22:06+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","og_locale":"en_US","og_type":"article","og_title":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards","og_description":"The concessional rate of excise duty of 2 % for manufacture of \u00a0wireless data modem cards subject to the condition that no","og_url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2016-06-14T07:45:13+00:00","article_modified_time":"2016-06-28T12:22:06+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/","name":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg","datePublished":"2016-06-14T07:45:13+00:00","dateModified":"2016-06-28T12:22:06+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/14\/discontinuation-of-concessional-rate-of-excise-duty-of-2-for-manufacture-of-wireless-data-modem-cards\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Discontinuation of concessional rate of excise duty of 2 % for manufacture of wireless data modem cards"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/excise-duty.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":242487,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/20\/cestat-demand-of-reversal-cenvat-credit-interest-and-imposition-of-penalty-set-aside-tribunal-allows-appeal-in-matter-of-central-excise-removal-of-goods-at-concessional-rate-of-duty-for-manufact\/","url_meta":{"origin":51381,"position":0},"title":"CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001","author":"Editor","date":"January 20, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against in demand of reversal Cenvat Credit, Interest, and Imposition of penalty. The issue involved in appeal was that whether Rule 6 (3) (b) and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":53011,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/24\/mega-exemption-notification-no-122012-ce-amended\/","url_meta":{"origin":51381,"position":1},"title":"Mega exemption Notification No. 12\/2012 CE, amended","author":"Sucheta","date":"June 24, 2016","format":false,"excerpt":"The mega exemption Notification No. 12\/2012 CE dated 17 March, 2012 has been amended. The important changes are: Excise duty on manufacture of gold bars and silver dore bars has been reduced from 9.5% to 9.35%. Exemption from excise duty on manufacture of Populated Printed Circuit Boards(PPCBs) as parts\/components of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/exciseduty.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/exciseduty.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/exciseduty.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/exciseduty.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/exciseduty.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":356952,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/19\/cyril-amarchand-mangaldas-cestat-smith-nephew-customs-duty\/","url_meta":{"origin":51381,"position":2},"title":"CAM Secures Landmark CESTAT Ruling for Smith &amp; Nephew on Concessional Customs Duty for Medical Implants","author":"Editor","date":"August 19, 2025","format":false,"excerpt":"The ruling is first of a kind decision, setting a precedent for more such companies dealing with implants in India.","rel":"","context":"In &quot;Law Firms News&quot;","block_context":{"text":"Law Firms News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/law-firms-news\/"},"img":{"alt_text":"CAM represents Smith & Nephew","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/CAM-represents-Smith-Nephew.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/CAM-represents-Smith-Nephew.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/CAM-represents-Smith-Nephew.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/CAM-represents-Smith-Nephew.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":261087,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/04\/customs-import-of-goods-at-concessional-rate-of-duty-amendment-rules-2022\/","url_meta":{"origin":51381,"position":3},"title":"Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2022","author":"Bhumika Indulia","date":"February 4, 2022","format":false,"excerpt":"On February 01, 2022, the Central Board of Indirect Taxes & Customs (CBIC) has issued the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2022 further amending the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Key Amendments: Rule 4 requiring the importer to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":89261,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/12\/02\/point-of-sale-pos-devices-and-goods-required-for-their-manufacture-exempted-from-central-excise-duty-till-march-31-2017\/","url_meta":{"origin":51381,"position":4},"title":"Point of Sale (POS) Devices and Goods required for their manufacture exempted from Central Excise Duty till March 31, 2017","author":"Saba","date":"December 2, 2016","format":false,"excerpt":"The Government has demonetised the currency notes of Rs 500 and Rs 1,000 with effect from mid-night of 8th-9th November, 2016. Along with this, the Government has also laid increased emphasis on promoting digital payments. Point of Sale (POS) devices are used for cashless transactions, both for making payments or\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":201686,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/12\/complete-dismantling-and-further-re-making-amounts-to-manufacture-appellant-was-not-required-to-reverse-cenvat-credit-under-section-162-of-central-excise-rules-cestat\/","url_meta":{"origin":51381,"position":5},"title":"Complete dismantling and further re-making amounts to manufacture; appellant was not required to reverse Cenvat credit under Section 16(2) of Central Excise Rules: CESTAT","author":"Bhumika Indulia","date":"September 12, 2018","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): A Division Bench comprising of Ashok Jindal Member (Judicial) and Anil G. Shakkarwar Member (Technical) set aside the impugned orders passed by CCE (Chandigarh- I). The appellant was engaged in the manufacture of Tractors and w.e.f. 09-07-2004 the tractors were exempted from\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/51381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=51381"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/51381\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/51391"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=51381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=51381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=51381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}