Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1994 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (11) TMI 249 - CEGAT, NEW DELHIExtract: ....... to various operations. The very fact that such duty was collected by the Department indicates that the processes carried out amount to manufacture. In view of this there is no infirmity in the findings of the Collector (Appeals) and he has rightly allowed Modvat credit. 7. In view of this Revenue appeals are rejected and the impugned order upheld.
|