Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (10) TMI 451

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Held that: - the decision in the case of Manali Petrochemical Vs. CCE [2003 (12) TMI 177 - CESTAT, CHENNAI] apply, where it was held that where the manufactured goods were used for testing in R&D Lab within the factory compound, the same does not amount to removal for the purpose of levy of duty. No duty payable on the quantity used for testing within the factory, in the R&D Lab of the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e this Tribunal in the case of Manali Petrochemical Vs. CCE 2004(167) E.L.T. 434 (Tri. Chennai) (DB), wherein also the manufactured goods were used for testing in R D Lab within the factory compound, it was held that the same does not amount to removal for the purpose of levy of duty. In the said ruling this Tribunal have also considered the ruling of Hon ble Supreme Court in the case of I.T.C. Lt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates