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
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
viii) reads as follows :
Materials means goods which are raw-materials, components, Intermediate products or consumables used in the manufacture of Resultant products and their ... components or otherwise in the manufacture of the resultant product.
2. The term materials have been defined to include components, consumables and even intermediate products
defined the terms "Raw material" as - "Raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant products specified ... Policy is "materials means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant, products and their packings
that in their application they had indicated that they would use indigenous components of the value of Rs. 2,32,69,200/- and that labour ... viii. "Materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings
Central Excise Rules, 1944, the Central Government hereby exempts the intermediate petroleum products produced in the refineries, falling under Item ... guidance of the trade.
(1) Intermediate petroleum products such as Slop oil, Burner Fuel, Intermediate fuel component Intermediate bitumen, reduced crude, etc., are not liable
ground that bagasse must be characterised only as on intermediate goods or component part of any goods. Both these contentions were not accepted ... submission also been manufactured by the petitioner is sugar. 'Intermediate good or component part of any good' could only mean a product
included in the Explanations to the First Schedule either as components or intermediates required for the manufacture of Item No. 23.
23. The learned Judge ... only intended to exercise control over the industries which manufacture the components and intermediates, and that the Explanations were not relevant with regard to levy
even included in the Explanations to the First Schedule either as components or intermediates required for manufacture of Item No. 23.
6. Mr. Roychowdhury, appearing ... Section 2 of the Act over the industries which manufacture the components and intermediates. Those explanations are not relevant regarding levy of cess under Section
licence under the said Act;
(iii) Materials means -
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packing ... licence under the said Act.
(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture
