Home Case Index All Cases Central Excise Central Excise + Commissioner Central Excise - 1975 (11) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (11) TMI 162 - COLLECTOR, CENTRAL EXCISE, NEW DELHIExtract: .......y manufactured new goods. This argument of the Asstt. Collector is not sustainable on facts. There are a number of other articles which are reconditioned and then sold in the market but this reconditioning does not make them new manufactured goods. In the above view of the matters I set aside the order of the Asstt. Collector and accept the appeal.
|