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2002 (6) TMI 51 - HIGH COURT OF JUDICATURE FOR ANDHRA PRADESH AT HYD
Extract:
.......paper products are eligible inputs under Rule 57A of the Rules and that such inputs are not excluded by virtue of the exclusion Clause (i) of the Explanation to Rule 57A. Consequently, we answer the question referred to us in the negative in favour of the assessee and against the Revenue. The RC is accordingly disposed of with no order as to costs.