Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (11) TMI 485 - CESTAT, NEW DELHIExtract: .......n his findings that ldquo as soon as the goods are issued for the purpose of manufacture, they become in the nature of work in process and if they are damaged during this process, it is to be treated as manufacturing loss. rdquo The same reasoning is squarely applicable to the imported goods. We, therefore, allow the appeal filed by the appellants.
|