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Indirect taxes
In Usha Rectifier case Supreme Court held as "Demand - Deemed removal - Testing equipment manufactured for captive use - Contention that goods not taken out from premises, hence no duty leviable - Explanation to Rules 9 and 49 of erstwhile Central Excise Rules, 1944 provide that excisable goods manufactured and consumed or utilised as such deemed to have been removed - Duty payable - Sections 3 and 11A of Central Excise Act, 1944"
67/95 was not existing at that time
Raksh*t
09810525780
advrcverma @ gmail.com
In Usha Rectifier case Supreme Court held as "Demand - Deemed removal - Testing equipment manufactured for captive use - Contention that goods not taken out from premises, hence no duty leviable - Explanation to Rules 9 and 49 of erstwhile Central Excise Rules, 1944 provide that excisable goods manufactured and consumed or utilised as such deemed to have been removed - Duty payable - Sections 3 and 11A of Central Excise Act, 1944"
67/95 was not existing at that time
Raksh*t
09810525780
advrcverma @ gmail.com
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