Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (8) TMI 190 - AT - Central ExciseExtract: .......liable to pay duty. In the instant case, the Collector held that using the poles for the purpose of testing so as to make them marketable cannot be said utilisation within the factory. We, therefore, agree with the views expressed by the Collector and see no reason to interfere with his order. The department rsquo s appeal is dismissed accordingly.
|