Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1995 (6) TMI 33 - CEGAT, MADRAS-LB
Extract:
.......e consumption or for export under bond on payment of appropriate duty of excise as if such inputs had been manufactured in the said factory. In my humble opinion, there is no warrant to substitute these words by another set of words with a view to bring in certain level of equity. I, therefore, hold that the appeal of the revenue has to be allowed.