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2001 (1) TMI 129 - AT - Central Excise
Extract:
.......e words Industrial Unit must mean something other than factory . Similar was the situation in the case of Dhampur Sugar Mills, 1998 (26) RLT (669). Accordingly we hold that the benefit of Notification No. 67/95 is available to the Appellants as the excisable goods have been used in the factory of manufacture only. Both the appeals are thus allowed.