follows:
16B. All raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product,-
(i) when brought into ... follows:
16B. All raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product, or in the processing
materials, component parts and inputs which are used in the manufacture of an intermediate or finished product,-
(i) when brought into local areas ... materials, component parts and inputs which are used in the manufacture of an intermediate or finished product, or in the processing, improvement or repairs
does not contemplate levy of excise duty on the excise duty component of the price of the raw material, the cost of the raw material ... less the excise duty, for purpose of levying excise duty on the intermediate/final product using such raw material. Referring to the example given