Tax Management India .com TMI - Tax Management India. Com   
Home Case Index 2012 (1) TMI Central Excise SC Central Excise + SC
← Previous Next →
  • Login
  • Cases Cited
  • Referred In

User Login
Username  
Password  
Stay sign in     

New User / Regiser    -    Forget password



 

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

Extract:-
Cenvat / Modvat Credit - plastic films/poly paper used for testing machines - for forming commercial/technical opinion as to their marketability/ excisability - whether plastic films/poly paper would be eligible for credit - whether use of plastic films/poly paper used for testing machines would be held as used in the manufacture of or use in relation to the manufacture of the final products - held that - the process of testing the customised FandS machines is inextricably connected with the manufacturing process, in as much as, until this process is carried out in terms of the afore-extracted covenant in the purchase order, the manufacturing process is not complete; the machines are not fit for sale and hence not marketable at the factory gate. - 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 FandS 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. - Decided in favor of assessee.

  1. NATIONAL LEATHER CLOTH MANUFACTURING CO. Versus UNION OF INDIA & ANR. - 2010 (7) TMI 21 - SUPREME COURT

  2. TATA ENGINEERING & LOCOMOTIVE CO. LTD. Versus COMMR. OF C. EX., PUNE - 2010 (2) TMI 601 - BOMBAY HIGH COURT

  3. M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III - 2009 (8) TMI 14 - SUPREME COURT

  4. COLLECTOR OF CENTRAL EXCISE Versus SOLARIS CHEMTECH LIMITED - 2007 (7) TMI 2 - SUPREME COURT OF INDIA

  5. COMMISSIONER OF INCOME TAX, KERALA Versus TARA AGENCIES - 2007 (7) TMI 4 - SUPREME COURT OF INDIA

  6. DHARAMPAL SATYAPAL Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI - 2005 (4) TMI 66 - SUPREME COURT OF INDIA

  7. HINDUSTAN ZINC LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 2005 (2) TMI 119 - SUPREME COURT OF INDIA

  8. CADILA LABORATORIES PVT. LTD. Versus COMMR. OF CENTRAL EXCISE, VADODARA - 2003 (2) TMI 65 - SUPREME COURT OF INDIA

  9. UNION OF INDIA Versus SONIC ELECTROCHEM (P) LTD. - 2002 (9) TMI 104 - SUPREME COURT OF INDIA

  10. UNION OF INDIA Versus DELHI CLOTH & GENERAL MILLS CO. LTD. - 1997 (5) TMI 49 - SUPREME COURT OF INDIA

  11. MOTI LAMINATES PVT. LTD. Versus COLLECTOR OF CENTRAL EX., AHMEDABAD - 1995 (2) TMI 67 - SUPREME COURT OF INDIA

  12. AP STATE ELECTRICITY BOARD Versus COLLECTOR OF C. EX., HYDERABAD - 1994 (2) TMI 56 - SUPREME COURT OF INDIA

  13. COLLECTOR OF CENTRAL EXCISE Versus RAJASTHAN STATE CHEMICAL WORKS - 1991 (9) TMI 73 - SUPREME COURT OF INDIA

  14. COLLECTOR OF C. EX. Versus EASTEND PAPER INDUSTRIES LTD. - 1989 (8) TMI 81 - SUPREME COURT OF INDIA

  15. Collector Of Central Excise, Baroda Versus Ambalal Sarabhai Enterprises Private Limited - 1989 (8) TMI 72 - SUPREME Court

  16. BHOR INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE - 1989 (1) TMI 128 - SUPREME COURT OF INDIA

  17. UNION CARBIDE INDIA LTD. Versus UNION OF INDIA AND OTHERS - 1986 (4) TMI 51 - SUPREME COURT OF INDIA

  18. EMPIRE INDUSTRIES LTD. Versus UNION OF INDIA - 1985 (5) TMI 215 - SUPREME COURT OF INDIA

  19. SOUTH BIHAR SUGAR MILLS LTD. Versus UNION OF INDIA - 1968 (2) TMI 36 - SUPREME COURT OF INDIA

  20. JK. COTTON SPG. & WVG. MILLS CO. LTD. Versus SALES TAX OFFICER, KANPUR - 1964 (10) TMI 2 - SUPREME COURT OF INDIA

  21. UNION OF INDIA Versus DELHI CLOTH AND GENERAL MILLS CO. LTD. - 1962 (10) TMI 1 - SUPREME COURT OF INDIA


 

← Previous Next →

 


what is new what is new

Latest

Featured

Experts

Subscription

More Options

Communication


|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website