COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus M/s VIKRANT INDS - Central Excise - CESTAT MUMBAI - Tri - Entitlement for benefit of Notification 5/98 as amended by Notification 6/2000 Held that - The item manufactured by them is a boiler and same has been incorporated by the Additional Commissioner in his order and as per the Board Circular no. F-13/36/84-CX-I dated 14.4.1986 the Board has taken the view that the item husk fired boiler can be considered as agricultural and municipal waste con................................... Central Excise - Case Laws
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