https://www.taxtmi.com/caselaws?id=54811 The Tribunal allowed the appeal, ruling that the importer need not own the factory where imported goods are utilized. It emphasized that denying registration based on factory ownership contradicts policy and legal interpretations. The focus should be on the utilization of imported goods, aligning with global trade practices and liberalization principles. en-us Mon, 19 Dec 2005 00:00:00 +0530 Tue, 09 Apr 2024 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54811 The Tribunal allowed the appeal, ruling that the importer need not own the factory where imported goods are utilized. It emphasized that denying registration based on factory ownership contradicts policy and legal interpretations. The focus should be on the utilization of imported goods, aligning with global trade practices and liberalization principles. Case-Laws Central Excise Mon, 19 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54811