Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (5) TMI 120 - CEGAT, MADRASExtract: .......erred. For the purpose of Central Excise each factory is treated as a separate entity and it is this entity which has to be taken into reckoning for the purpose of operation of the MODVAT Scheme. In the present case, therefore, Rules did not provide, for the transfer of MODVAT credit as pleaded and the appellant rsquo s prayer has to be disallowed.
|