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Talbro Forgings, Jalandhar Versus Customs, Excise and Service Tax Appellate Tribunal And Another

2015 (7) TMI 999 - PUNJAB & HARYANA HIGH COURT

Simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export - Non maintenance of separate account - Held that:- respondents appear to have rejected the claim on the ground that the separate account books not having be .....

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e account books had not been maintained for the period April, 1998 to 27.10.1998 is not the ground for rejecting the claim. - appellant's invoices indicated the product to be alloys bars whereas the stock register refers to the goods as steel. It wou .....

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Authority to pass a fresh order - Decided in favour of assessee. - CEA No. 16 of 2014 (O & M) - Dated:- 12-5-2015 - S. J. Vazifdar, ACJ And G. S. Sandhawalia,JJ. For the Appellant : Mr. Sudhir Malhotra, Advocate For the Respondent : Mr. Sunish Bindl .....

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7CC of the Central Excise Rules, simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export would be available provided S.S.I. units maintain separate accounts and Inventory for the receipt and use of inputs right fr .....

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taken and availed modvat credit of ₹ 501221 (as per Annexure 'A' enclosed) under Rule 57H of the Central Excise Rules, 1944 for export clearances under Rule 12(1) a) of the Rules, 1944 against the inputs received during the period 1/4/9 .....

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of the Rule 57CC of the Central Excise Rules, 1944 and the Board's Circular No. 323/39/97-CX dated 14/7/97. Learned counsel for the appellant contended that the respondent has rejected the claim only on the ground that the appellant had not maint .....

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ause separate account books were not maintained for home clearance and for export production. The respondents appear to have rejected the claim on the ground that the separate account books not having been maintained, it was difficult to ascertain as .....

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