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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

As long as the goods are used for the intended purpose, in this ...


Agricultural Storage Benefit Maintained Despite Minor Non-Agricultural Use; Primary Purpose Prevails.

December 13, 2017

Case Laws     Central Excise     AT

As long as the goods are used for the intended purpose, in this case, that of storage of agricultural produce, the notification benefit cannot be denied. Storage of a small quantity of non-farm produce, along with the agricultural produce, cannot result in cancellation of the notification. - AT

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