Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal rules grooving M.S. rolls for machinery repair qualifies for duty exemption</h1> <h3>RUNGTA RE-ROLLING MILLS Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the impugned order regarding the grooving and sizing of M.S. rolls by the ... Manufacture The Appellate Tribunal CEGAT, New Delhi ruled on the grooving and sizing of M.S. rolls by an appellant for their rolling mills. The activity was considered manufacturing and liable to duty, but the appellant was entitled to the benefit of Notification 281/86-C.E. as the grooved rolls were for repair and maintenance of machinery. The impugned order was set aside, and the appeal was allowed.