M/s Sri Durga Mills Versus CCE, Kanpur - Central Excise - CESTAT NEW DELHI - Tri - Entitlement for benefit of Notification No. 4/97 and subsequent Notification No. 5/98 Held that - There is no such condition of producing end use certificates in the notification, which grants concessional rate of duty on the simplicitor ground that such circles are intended for use in the manufacture of utensils and handicrafts - as long as there is an intention to use the sheets and circles in the manufacture ................................... Central Excise - Case Laws
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