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2004 (1) TMI 75 - SC ORDERExcisability of intermediate product - whether the intermediate product manufactured by the Appellants is excisable - Held that:- Notification was issued by which exemption was granted if the intermediate product was used for a particular product. After that Notification the Appellants made representation that their product should be exempted even for the earlier period. The authorities below have held that the fact that the Appellants made such a representation itself shows that the product was excisable. We find no infirmity in this reasoning. We, therefore, see no reason to consider validity of other reasons or to interfere - Decided against assessee.
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