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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Area based exemption - Manufacturing activity or not - Job work ...

Case Laws     Central Excise

April 25, 2015

Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being used as parts of the fans, the same cannot be treated as marketable and hence, excise duty would not be chargeable. - AT

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