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2018 (2) TMI 1549 - AT - Central ExciseBenefit of N/N. 41/11 dated 18.11.2011 - denial on the ground that M/s Jindal Power Ltd. had allotted a space by crossing road for manufacturing the pipes exclusively for M/s Jindal Power Ltd. which was considered as a separate site by Department - Held that: - it appears that the Circular No. 456/22/99-CX dated 18.05.1999 issued by the Department prescribes that separate off road site will also be considered as the same included any premises made available to the manufacturer of the goods falling under Heading No. 68.07 and sub-heading 7308.50 of the Schedule to the Central Excise Tariff Act, 1985 - benefit to be allowed - appeal allowed - decided in favor of assessee-appellant.
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