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Showing contexts for: intermediate component in Cetc Renewable Energy Technology India ... vs Cc Sea Ch - Iii on 3 August, 2023Matching Fragments
29.2 In the case on hand, we find that the appellant has established its factory in India, installed capital goods and is undertaking substantial manufacturing process and on this fact, we do not find any disputes by either of the parties.
MANUFACTURING PROCESS BY THE APPELLANT 29.3 The product which was imported by the appellant is Diffused Silicon Wafer / Blue Wafer for the manufacture of Solar Cells at their factory located at Sri City, Andhra Pradesh. It is the claim of the appellant that the product so imported is only an intermediate product or one of the raw materials or components for the manufacture of Solar Cells. It was explained, even before us, as was done before the lower authority, the various processes involved in the manufacture of Solar Cells, which has eight steps, namely: