M/s SREE NIRMAL SPINNERS Versus COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT CHENNAI - Tri - SSI exemption Notification No. 1/93-CE Cotton yarn manufactured and cleared without payment of duty Clubbing of the value of clearances Held that - It is evident from the profit and loss account that the appellant paid the conversion charge and a lease rent for use of the machineries - there are three different sheds with machineries available and various authorities had given the regis................................... Central Excise - Case Laws
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