TMI BlogRecovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning...Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing process connected with the production of excisable goods, is not material to deny benefit of exemption notification. - , the additional premise is an extension of factory of the appellant and hence benefit of notification no. 67/95-CE cannot be denied to the appellant - the situation is therefore revenue neutral, in the circumst..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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