enough to show that the cement concrete blocks in question were components/intermediates of prefabricated buildings or capable of being used in prefabricated buildings. There ... rejected. As held by the court, the blocks must constitute intermediates/ components of prefabricated buildings of Heading 94.06 so as to get the benefit
materials" referred to in the above Notification meant raw materials, components, intermediates, consumables, computer software and parts used in the manufacture of the resultant
goods out of the purview of the relevant entry (components of footwear, intermediate heels and soles and heels combinedly made of wood or leather
accompanied by any other component, either expressly or impliedly. The notification related to a product to be used as intermediate product in the manufacture
materials and components found short, setting aside reversal of CENVAT credit irregularly availed on raw materials contained in the intermediate goods found short, together with
M/S Ranbaxy Laboratories Limited vs Cce, Chandigarh on 2 February, 2010
CUSTOMS EXCISE &
M/S. Mahindra & Mahindra Ltd vs Cce, Mangalore on 22 March, 2010
CUSTOMS, EXCISE
these circumstances, during the material period, the appellants happened to remove the components without paying SAD at the rate of 4% adv paid on import ... appellants submitted that the credit of SAD relatable to electronic components removed during the material period was never utilized and they always had credit
Cce, Raipur vs M/S Shri Bajrang Metallics Pvt. Ltd on 14 July, 2010
CUSTOMS
No.10/Ce/Chd-Ii/2002 Dated 7.6.200 vs Commissioner Of Central Excise, ... on 1