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Case Law Details

Case Name : Commissioner of Central Excise Vs. The Tiger Steel Engineering (I) Pvt Ltd (CESTAT Mumbai)
Related Assessment Year :
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Brief: Tiger Steel Engineering India Pvt. Ltd. (the assessee) is registered with Central Excise Department for the manufacture of pre- fabricated steel buildings, falling under Chapter 94 of Central Excise Tariff Act, 1985. The assessee also avails of the CENVAT credit facility under CENVAT Credit Rules, 2004 (CENVAT Rules). From 1 January 2007 to 30 June 2008, the assessee cleared its finished goods, namely, pre- fabricated building without payment of Central Excise duty to a unit located in Special Economic Zone (SEZ) under a letter of undertaking. These goods

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