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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Manufacturer claimed nil rate of duty on the ground that the ...


Manufacturer's Nil Duty Claim Denied: Power Used in Water Lifting Deemed Part of Manufacturing Process.

January 5, 2012

Case Laws     Central Excise     AT

Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and the water so lifted is further used in the manufacture of final product - held that the goods are manufactured with the aid of power .... - AT

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