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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Manufacturing activity or not - activity of cutting fabrics, ...


Cutting Fabrics and Quilts Not Manufacturing: No Machinery Means No Excise Duty Under Central Excise Regulations.

December 29, 2014

Case Laws     Central Excise     AT

Manufacturing activity or not - activity of cutting fabrics, cutting quilts manufactured of the fabrics - they do not have even any machinery for manufacturing quilt fabrics at all - prima facie case is in favor of assessee - AT

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