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2011 (7) TMI 853 - HC - Central ExciseRefund - Rule 57-D of Central Excise Rules, 1944 - learned Counsel for the Revenue, supported the orders on record and submitted that product manufactured by M/s. Shakti Pumps Ltd. was exempted under Notification No.6 of 2000 - in the present case, Notification itself envisages that where such use is elsewhere then in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1994 would be followed - Held that: M/s. Shakti Pumps Ltd. was granted exemption under Notification No.6 of 2000 with respect to its product, assessee herein would be covered within the requirement of Rule 57-CC of the Central Excise Rules - Appeal is dismissed
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