Jetty Considered Part of Factory, CENVAT Credit Allowed Under Central Excise Act Section 2(e.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit - the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as defined under the Central Excise Act, 1944 - credit allowed - AT....