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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

The storage tank has been held to be a component to the main ...


Storage Tank Part of Main Machinery: Benefits Extend to Inputs Despite Land Embedding u/s X.

September 26, 2012

Case Laws     Central Excise     HC

The storage tank has been held to be a component to the main machinery namely, boiler and the benefit is extended to the inputs used in the construction of the storage tank though it is also embedded to the land. - HC

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