Gujarat HC: HR Plates, MS Flats, MS Coils, Etc. Used for Manufacturing Ships, Considered as ‘Inputs’ - (18 Feb 2020)
EXCISE
Gujarat High Court has held that the HR Plates, MS Flats, MS Coils, Wire Ropes, Rails, Welding Electrode which are used in the fabrication of cranes and manufacturing or building of ships are goods which are used in relation to the manufacturing of final products whether directly or indirectly. Such goods are called ‘inputs’.
Tags : GUJARAT HIGH COURT INPUTS FOR MANUFACTURING SHIPS
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