molasses tank fabricated by them is neither a component part nor intermediate product which is ultimately utilised in the manufacture of final excisable goods ... something-else. Apparently, it cannot be said to be a component part or intermediate product". The Assistant Collector's order was upheld
basic inputs) are used in the motor vehicles through the intermediate stage of components. Even in Notification 217/86 such intermediate products are referred ... products to be cleared on payment of duty. Hence to equate such intermediate products as final products cleared from the factory without payment of duty
materials or component parts used in the manufacture of aluminium. The Tribunal observed that the arising of intermediate product is not material, as they were
each intermediate stage and take credit of such duty at each subsequent stage, starting from the basic materials, turning out components and finally ending with
product which was ultimately exported, the same cannot be considered as intermediate goods for Modvat purposes. He has adopted the reasoning of the learned lower ... appellants was cleared free of duty, the input credit relatable to that component of inputs contained in the finished product cleared free of duty will
product which was ultimately exported, the same cannot be considered as intermediate goods for Modvat purposes. He has adopted the reasoning of the learned lower ... appellants was cleared free of duty, the input credit related to that component of inputs contained in the finished product cleared free of duty will
Sidhartha Tubes Ltd. vs Collector Of Central Excise on 4 December, 1995
Equivalent citations: 1996
Johnson And Johnson Ltd. vs Collector Of Central Excise on 13 March, 1995
Equivalent citations
Deputy Commissioner Of Income-Tax vs India Cine Agencies on 10 February, 1995
Equivalent citations
Collector Of Central Excise vs Lipi Data Systems on 18 July, 1995
Equivalent citations: 1995ECR439
