TMI Blog2011 (10) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... curred in connection with manufacture of final product as well as in business of manufacture of final product, is qualify as input service under the provisions of Section 46 of the Factories Act, 1948, (Ultra Cement (2010 - TMI - 78203 - BOMBAY HIGH COURT)) - E/878 & 879 of 2010 - - - Dated:- 7-10-2011 - Mr. B.S.V. Murthy, J. Represented by: Shri S.K. Mall, SDR for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that department has filed the appeal against this decision. Further, the learned counsel for the respondents pointed out that appeal filed by the Revenue before the Hon'ble High Court of Bombay was decided and the matter was remanded to the Tribunal to decide the issue on the basis of decision of the Hon'ble Supreme Court in the case of Ultratech Cement Limited Consequent to the order of the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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