Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (12) TMI 527 - AT - Central ExciseExtract: .......re is no conflict that designing is not part of manufacture of finished products as rightly pointed out by the DR. However, the eligibility under Rule 57Q is not extending to all the items used in or in relation to manufacture, but it is restricted. The definition cannot be enlarged. Therefore, I find no merits in this appeal and rejected the same.
|