Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (5) TMI 204 - AT - Central ExciseExtract: .......he learned Advocate support the interpretation of the adjudicating authority. We also hold the view that the proviso applies only to the inputs used in or in relation to the manufacture of final products which are exempted and not to capital goods used within the factory. Hence, we dismiss the Revenue s appeal. (Pronounced in the Court on 3-5-2005)
|