Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (7) TMI 218 - CEGAT, BOMBAYExtract: .......n or upkeep of an equipment. There is no requirement in Rule 57A that the input should be present in the final product. Even consumables, which are essential and are used in or in relation to the manufacture of final product, are eligible input under Rule 57A. 11. In the result, we allow the appeal and set aside the orders of the authorities below.
|