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2008 (7) TMI 365 - HC - Central ExciseProduction Capacity Based Duty – Section 3A of the Central Excise Act, 1944 – Effect of withdrawn of compounded levy scheme – demand was raised on part manufactured goods completed after the date of withdrawn of scheme – held that when the entire processes of stentering was already over, and only thing remaining to be done was, decatising, folding, and packing, that being not the requirement, as a sine qua non, for amounting to “manufacture”, it cannot be said, that duty did not stand levied on the said stock under the Rules of 2000, simply because, decatising, folding, and pressing was yet to be done at the cut off date and time – duty u/s 3A levied as soon as goods manufactured – demand is not sustainable.
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