respect of inputs received by them and reflected the availment of credit on the strength of Bill of Entry no. 105005 dated 01.5.2006 in their ... them. This was apparently done intentionally in a cool and calculated manner which gets reflected in their acts of not reversing the same even
higher quantity of aerated water and cool drinks said to have been received by DCM and which was reflected in their accounts
piece of glass
simpliciter has now become a commercial product with a
reflecting surface. Into the process of transformation have
gone successive stages of processing ... range of physical
proscesses involving polishing, washing, coating, drying,
varnishing, evaporation and cooling. The evolved product is
completely different from the original glass sheet. What
also affixed on the cooling unit procured form New Gold Air Coditioners; that thereafter both 'Cooling unit' and 'condensing unit' were ... will not of any help to the Appellants as it does not reflect the practice indulged in by them; that as the fact of manufacture
piece of glass simpliciter has now become a
commercial product with a reflecting surface. Into the process
of transformation have gone successive stages of processing ... range of physical
proscesses involving polishing, washing, coating, drying,
varnishing, evaporation and cooling. The evolved product is
completely different from the original glass sheet. What
piece of glass simpliciter has now become a commercial product with a reflecting surface. Into the process of transformation have gone successive stages of processing ... range of physical processes involving polishing, washing, coating, drying, varnishing, evaporation and cooling. The evolved product is completely different from the original glass sheet. What
yard by the big wagon where hot pig iron are dumped for cooling and making ready for dispatchers. This Railway tracks are also used ... required quantity is conveyed for further processing at stock house.
16.?It reflects that the appellant has installed railway tracks within the plant which
line called run-out table from where they are pushed into a cooling bed; that if the sample of the billets indicates any physical defect ... power supplied by the U.P. State Electricity Board and as reflected in the meter reading recorded by the Electricity Board; that the power
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Then the mould is allowed to cool down for about 2 to 3 seconds and
a transparent plastic disc ... comes into existence.
STAGE-4
To make the said disc readable, a reflective layer coating of
aluminium is done on the disc.
It is only
only after the steel
produced on a particular day is cooled for three days, tested
for quality and weighed, that the corresponding entry ... product. The mere production of a material,
even if not reflected in a register, does not constitute the basis
to levy the central excise duty
