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
that the
product in question is used as an intermediate product, goes to make the
component for the final product. The burden to show that
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
Commnr. Of Central Excise, Ahmedabad vs Solid & Correct Engg. Works & Ors on 8
paid on explosives as they
were used for the manufacture of the intermediate
produce, namely, limestone which, in turn, was used
in the manufacture ... items sought to be excluded by the Assistant
Commissioner were components and accessories used
in the mining process for manufacture of the final
product
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
