Scrapping the Apex Court decision on Scrap

Pradeep Jain , Last updated: 07 November 2009  
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Introduction: - The Central Excise duty is leviable on the process of “manufacture”. Any process that brings a new article into existence with different name, character and use is known as manufacturing activity. For levying duty on any article it must satisfy 2 basic conditions that

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Published by

Pradeep Jain
(F.C.A.)
Category Excise   Report

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