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2017 (11) TMI 1510 - AT - Central ExciseCancellation of registration - Since the respondents did not have a factory a notice was issued for cancellation of their registration as manufacturer - loan license basis - Held that: - In view of the fact that the respondents are merely loan licensee they cannot be treated as a manufacturer. Since the respondents are not manufacturer they cannot be allowed to operate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 as manufacturer and no registration can be granted to them as manufacturer - cancellation upheld - appeal allowed - decided in favor of Revenue.
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