subsequent period need not be intermediates/components of prefabricated buildings for the former period and need not be of a kind used in such buildings ... prefabricated building and only beams and stairs should constitute as intermediate components of pre-fabricated building to be entitled to the exempted rate."
There
manufacturer just because the job worker paid duty on the intermediate component on the normal procedure in respect of returning to them without payment
Sterlite Industries (India) Ltd. vs Cce, Tirunelveli And Cce, Madurai on 12 April, 2004
ORDER
each intermediate stage and take credit of such duty at each subsequent stage, starting from the basic material, turning out components and finally ending with
manufacturing process when it brings out a complete transformation for the whole components so as to produce a commercially different article or a commodity ... processes which may or may not bring about any change at every intermediate stage. But the activities or the operations may be so integrally connected
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
said declaration, the capital goods such as beans, columns, boiler components, etc., were mentioned. The purpose/utility of the aforesaid items/capital goods mentioned ... were produced, neither boiler and power plant nor steam and electricity become intermediate goods in the manufacture of soaps, fatty acids, glycerine, etc., therefore modvat
tractors are manufactured on the assembly line; that by progressive assembly, various components and sub-assemblies go on getting meshed up; that for instance ... where material handling machines like cranes are manufactured; that one of the components namely transmission assembly required for manufacture of such material handling machine
amended) being 'Ostomy Products'. These intermediate pouches / bags of plastic (herein after referred to as PPVC for brevity), which were in crude ... other waste from a Human patient as Ostomy Products. The unfinished, intermediate pouch i.e. PPVC, were exclusively consumed captively in the manufacture
understood in that context, that there may be production of on intermediate or final commodity yet such production of a commodity will not amount ... Auto Ltd for carrying on Nickel, Chrome & Iron plating of various components. The tribunal in the case of M/s Bajaj Auto
