Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT
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