ground that bagasse must be characterised only as on intermediate goods or component part of any goods. Both these contentions were not accepted ... submission also been manufactured by the petitioner is sugar. 'Intermediate good or component part of any good' could only mean a product
public notice issued in this behalf for import of raw materials, intermediate component, parts, packing materials, etc. In terms of para 7.17 of the earlier
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
Materials” has been defined as “raw materials; components,
intermediates, consumable, catalysts and parts which are
required for manufacture of resultant products
Government thought it fit to provide access to essential raw materials, intermediates, components, consumables and capital goods required for promoting production. The object of this
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
evident that there had been shortage of raw materials and components, intermediate and finished goods in the assessee's factory. Thus, it was alleged ... CENVAT credit availed on the raw materials and components found short should not be recovered, as to why appropriate interest should not be demanded
provide for 'Nil' rate of duty on raw materials, components, intermediate products, samples and parts required for the manufacture of resultant products. Those
ground that bagasse must be characterised only as an intermediate good or component part of any goods. Both these contentions were not accepted ... that has been manufactured by the petitioner is sugar. 'Intermediate good or component part of any goods could only mean a product
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods