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Even if the ground about contravention of the provisions of Section 11(5) of the Act is validly taken by the respondent, the same would have a bearing only at the point of time of the assessment of the petitioner-trust and would not be a material consideration in so far as granting of approval under Section 80G(5) of the Act is concerned.
Circular No. 607/44/2001-CX I am directed to say that doubts have arisen whether, as per Rule 16 of Central Excise (No.2) Rules 2001, goods manufactured only by same manufacturer can be brought into the factory for refining, repair, re-making etc. The Board has also received representations from trade, especially the transformer manufacturers in this regard stating that they are no longer allowed to bring in duty paid transformers for repairs
