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Flex Engg. Ltd. Versus Commissioner of Central Excise


Extract:-
....... - ...... he 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.

 



 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  1. M/s Shree Bhawani Paper Mills Ltd., M/s Rama Shyama Papers Ltd., M/s Goels Coir Foam (India) Pvt. Ltd., M/s Camphor and Allied Products, M/s N.P. Agro (India) Industries Ltd., M/s Bholenath Industries Ltd. Versus State Of U.P. and Another - 2015 (11) TMI 48 - ALLAHABAD HIGH COURT

  2. M/s BALANOOR PLANTATIONS AND INDUSTRIES LTD AND OTHERS Versus STATE OF KARNATAKA AND OTHERS - 2014 (9) TMI 141 - KARNATAKA HIGH COURT

  3. Commissioner. Customs & Central Excise Ghaziabad Versus Samtel Color Ltd. Ghaizabad - 2013 (1) TMI 586 - ALLAHABAD HIGH COURT

  4. Kandla Shipchandlers and Ship Repairers Assn. and Ors. Versus UOI and Ors. - 2012 (9) TMI 850 - Gujarat High Court

  5. M/s. Tata Iron & Steel Co. Ltd. Versus Commissioner of Central Excise, Jamshedpur - 2016 (4) TMI 625 - CESTAT KOLKATA

  6. M/s Ultratech Cement Ltd. Versus Commissioner of Central Excise, Indore - 2016 (2) TMI 720 - CESTAT NEW DELHI

  7. Standard Chartered Bank, IDBI Bank, American Express Bank Limited, SBI Cards and Payments Services Pvt. Limited CST, Mumbai-I/ CST, Delhi Versus CST, Mumbai-I, HDFC Bank, HSBC Bank Limited, ICICI Bank Limited - 2015 (8) TMI 686 - CESTAT DELHI (LB)

  8. Amrut Bhagini Mandal (Trading Unit) Versus CCE Pune II - 2015 (2) TMI 306 - CESTAT MUMBAI

  9. M/s. THE NEW ENGINEERING COMPANY Versus COMMISSIONER OF CENTRAL EXCISE - 2014 (6) TMI 856 - CESTAT KOLKATA

  10. COMMISSIONER OF CENTRAL EXCISE Versus OWENS CORNING (INDIA) LTD - 2014 (3) TMI 6 - CESTAT MUMBAI

  11. NEW ERA HANDLING AGENCY Versus COMMISSIONER OF CENTRAL EXCISE, GOA - 2013 (9) TMI 511 - CESTAT MUMBAI

  12. MARUTI SUZUKI INDIA LTD. Versus COMMISSIONER OF CUSTOMS, DELHI-III - 2014 (3) TMI 590 - CESTAT NEW DELHI

  13. Commissioner of Central Excise, Chennai - IV Versus M/s. Triveni Ayurvedic Research Pharmaceuticals - 2013 (1) TMI 122 - CESTAT CHENNAI


 

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