2004 (1) TMI 75 - SCH - Central Excise

Excisability of intermediate product - whether the intermediate product manufactured by the Appellants is excisable - Held that - Notification was issued by which exemption was granted if the intermediate product was used for a particular product. After that Notification the Appellants made representation that their product should be exempted even for the earlier period. The authorities below have held that the fact that the Appellants made such a representation itself shows that the product was excisable. We find no infirmity in this reasoning. We therefore see no reason to consider validity of other reasons or to interfere - Decided against assessee.

Summary

The Supreme Court of India dismissed an appeal regarding excisability of an intermediate product manufactured by the Appellants. The Court upheld the decision of the authorities that the product was excisable based on the representation made by the Appellants. The appeal was dismissed with no order as to costs.