Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (7) TMI 311 - HC - Central Excise
Credit denied on ground that activity does not amounts to manufacture - first appellate authority by taking consideration of activities has held the assessee to be a “manufacturer” - Tribunal is justified in holding that if the activity of the assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit can’t be denied by holding that there is no manufacture - concurrent findings of fact recorded by Tribunal – appeal of revenue dismissed