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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Manufacturing activity or repair activity - activity carried out ...


Repair Work on Compressor Deemed Non-Manufacturing, Alters Tax Obligations Under Central Excise Regulations.

September 7, 2015

Case Laws     Central Excise     AT

Manufacturing activity or repair activity - activity carried out by the Appellant on the defective compressor is clearly an activity of repair and by no stretch of imagination, it can be called as ‘manufacture' - AT

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