New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

Treatment of Share Issue Expenses in realtion to increased Authroised Capital service tax credit on commission service received Service Tax & Vat Bot charged on Window 8.1 Professional purchased transportation of goods by railway Excise Duty on Tooling developed by Supplier SERVICE TAX ON SOFTWARE DEVELOPMENT AND CONSULTING EXPENSES Refund of ST on Services Given to SEZ REGISTERATION UNDER DVAT Goods Cleared Against CT 3 Bond TIME PERIOD OF CERA AUDIT
Home Case Index 2012 (1) TMI Central Excise SC Central Excise + SC
← Previous Next →

Please login.

Only paid members can access this page.

User Login
Username  
Password  
 
Stay sign in
 
 
 
New User / Registeration
Forget Password - Click here to Retrieve

Buy this Document - Rs. 500/- only - or - Subscribe Annual Package


Flex Engg. Ltd. Versus Commissioner of Central Excise - 2012 (1) TMI 17 - Supreme Court of India - Central Excise

......... are not fit for sale and hence not marketable at the factory gate. We are, therefore, of the opinion that the manufacturing process in the present case gets completed on testing of the said machines and hence, the afore-stated goods viz. the flexible plastic films used for testing the F and S machines are inputs used in relation to the manufacture of the final product and would be eligible for Modvat credit under Rule 57A of the Rules. 22. emsp In view of the a foregoing discussion, the opinion rendered by the High Court on the questions referred by the Tribunal cannot be sustained. We hold that the process of testing the customised machines is integrally connected with the ultimate production of the final product viz. the F and S machines and therefore, that process is one in relation to the manufacture, falling within the sweep of Rule 57A of the Rules. Consequently, the appeals are allowed and the impugned orders are set aside, leaving the parties to bear their own costs.



 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options


Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.