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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Refund - Whether reduction in gauge by way of cold rolling ...


Cold Rolling Process Classified as Manufacturing Under Central Excise Law; Refund Claim Denied.

March 11, 2014

Case Laws     Central Excise     AT

Refund - Whether reduction in gauge by way of cold rolling process will amount to manufacture or not - held that the activity is manufacturing activity - claim of refund rejected - AT

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