Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (3) TMI 231 - CEGAT, BOMBAYExtract: .......ufacturer of inputs, he has to comply with the requirement, if he seeks to remove the inputs without undergoing any process, on payment of duty as per the provisions of the Act and the Rules applicable to a manufacturer. Such a deeming concept, in our view, goes with the concept of modvat scheme and is not inconsistent. Hence we dismiss the appeal.
|