licence under the said Act.
(iii) Materials means-
(a) raw materials, components, intermediates, consumables, catalysts computer software and parts which are required for manufacture ... licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
Microland Ltd vs Airport, Mumbai on 8 October, 2014
IN THE CUSTOMS, EXCISE AND SERVICE
Materials have been defined in these notifications to mean raw material, components, intermediates, consumables, catalysts and parts which are required for the manufacture of resultant
Materials have been defined in these notifications to mean raw material, components, intermediates, consumables, catalysts and parts which are required for the manufacture of resultant
such components, the
undertaking carried out further processes like painting, welding, salt hardening,
tempering etc. on such components. The activity of manufacturing the components ... undertaking formed the very basis for production or manufacturing of the
components. These components were either produced inside the factory or they
were fabricated from
particularly CIF price and import duties of raw materials, intermediate goods, parts and other components purchased from Lord (foreign supplier) and the landed cost
also dutiable. The appellant paid the Central Excise duty on the said intermediate goods and availed the credit of the same.
3. It is seen ... intermediate products being manufactured by them. The said products were exempted in terms of notification No. 10/96-CE dated 23.7.96. All the said components
Alloys P. Limited [2004 (166) ELT 59 (Tri. Del.)]
(c) Systems & Components P. Limited [2004 (165 ELT 136 (SC)]
(d) Paras Steel Inds. [A/11709 ... Mills [2003 (152) ELT 352 (Tri. Mum.)]
(j) Umiya Chem Intermediate [2009 (239) ELT 429) (Guj)]
(k) MR Tobacco Pvt. Limited
Kalpavriksh Ors vs Union Of India Ors on 17 July, 2014
BEFORE THE NATIONAL GREEN
