Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 993

..... ree issues involved in this appeal. The first issue is whether the inputs not put for use in the process of manufacture shall disentitle the appellant to Cenvat credit of Rs. 24,862/-. The second issue is whether the finished goods suffering duty shall disentitle the appellant to Cenvat credit on the inputs. 2. Learned authorized representative submits that the first issue resulting in duty demand .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... rejection was for no reason attributable to the assessee, Therefore in the absence of reasons, adduced by the assessee, the appellant has rightly suffered before the Authorities below 6. So far as the second issue is concerned, learned JCDR is very fair to state that law does not intend to cause hardship disallowing Cenvat credit unreasonably. There is no one-to-one relationship in the Cenvat Pro .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... f the matter it would not be proper to penalize the appellant when the rejection is not attributable to his cause. 8. So far as the second issue is concerned, it does not appear that the car manufactured has escaped duty. Revenue should therefore fairly allow entitlement of the Cenvat credit in absence of any violation of law. Accordingly, demand of Rs. 6,90,150/- on the count of using of inputs f .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||