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Seshasayee Paper And Boards Ltd vs Commissioner Of Central Excise on 6 February, 2017

2. But Revenue, on the other hand, says that appellant was a regular seller of the Filter Cake which was used for manufacture of lesser grade paper boards. He relies on the decision of Madras High Court in the case of Mettur Thermal Power Station Vs CBEC and Other  2015-TIOL-1948-HC-MAD-CX to submit that when ultimate goods is manufactured out of waste, there shall be excisability.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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