dated 10 September, 2004
Duty Free Replenishment Certificate (DFRC) or DFRC for intermediate Supply- Exemption to imports thereunder-
In exercise of the powers conferred ... this Notification:
(i), & (ii) .
(iii) Materials means
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packaging
words that are its neighbours raw material, component part, sub-assembly part and intermediate part. So read, it is clear that the word consumables therein
EPCG license and make available an advance intermediate license to the appellant to enable them to import component parts at concessional rate of duty ... import of components. The issue for decision is whether the benefit accruing to the appellant by way of concessional import of components
payment of duty. These FOC materials have become part and parcel of intermediate goods manufactured by Avtec, on which Avtec discharging duty and cleared back ... intermediate goods. In such situation, we find that the question of fraud, suppression etc. cannot be invoked against Avtec. GMI on realizing that certain components
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
components or accessories of said machinery. Similarly, using RCC various structures are created by the appellants for passage of raw material and storage of intermediate ... creation of various permanent civil structures, not to be considered as components and accessories of identified capital goods, the question of extending credit on such
Cement at three factory sites Dalla, Churk and Chunar. The important component of the cement is cement clinker which is produced at the factories ... occurred on account of handling and truck loading or wagon loading at intermediate stations also, during a distance of about 110 kms. The petitioner claims
learned counsel for appellant, it was observed that if the components of interest is on the tax or duty demanded on the product ... adjusted against the credit available at the intermediate stage, then the demand itself would be neutralized. It was also stated that such view is taken
appellant, the subject items were used for fabrication of parts component and accessories of capital goods. The appellant has also furnished the Chartered Engineer Certificate ... items were used for making the raw material bunkers , finished product bunkers, intermediate bunkers,(storage), rotary kiln , rotary cooler, chimneys, after burning chambers, dust settling
Commissioner Of Central Excise, ... vs M/S Patodia Syntex Ltd on 22 March, 2016
IN
