Order of Authority for Advance Rulings (Customs & Central Excise) in respect of Application No.AAR/44/101/2003 dated 23.2.2004 filed by M/s.Shonkh Technologies International Ltd., NIRMAL

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....espect of Application No.AAR/44/101/2003 dated 23.2.2004 filed by M/s.Shonkh Technologies International Ltd., NIRMAL Authority for Advance Rulings (Customs & Central Excise) rejected the application filed by M/s.Shonkh Technologies International Ltd., NIRMAL seeking advance ruling as to whether the process proposed to be undertaken by the applicant company amounts to manufacture under Section 2....

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....le for payment of excise duty or not. 3. The application was rejected at the stage of preliminary hearing consequent to an objection raised by the Department that the application is not maintainable since the question on which the Advance Ruling is sought does not fall under Section 23C of the Central Excise Act, 1944. The Advance Ruling Authority agreed with the contention of the Department an....

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....duty of excise leviable under this Act; (e) admissibility of credit of excise duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of the excisable goods. 4. It was the view of the Authority for Advance Rulings that the determination of the proposed question could not be relatable to any one of the enumerated heads. Accordingly, the petition was reject....