Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Skaps Industries Pvt. Ltd. Versus C.C.E. - Ahmedabad-ii

2015 (9) TMI 1142 - CESTAT AHMEDABAD

100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - Held that:- Refund claim of ₹ 10,02,301 filed by the appellant under Rule-5 of CCR was sanctioned by the Adjudicating Authority under O .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utilized for DTA clearances being made by the appellant. However, there is no such restriction under Rule-5 of CCR and he refund notification issued there under .It is apparent from the case records that certain waste/rejects of the Yarn and Fabrics .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Decided in favour of assessee. - Appeal No : E/1098/2009-SM - Order No. A/11056/2015 - Dated:- 17-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Hardik Modh(Adv.) and Shri Arjun Akruwala (C.A.) For the Respondent :Shri J. Nair (Authorised .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

und of ₹ 10,02,301 sanctioned by Adjudicating Authority under OIO No. 1069/R/2008 Dated 26/05/2008. 2. Shri Hardik Modh (Adv.) and Shri Arjun Akruwala (CA) appeared on behalf of the appellant. Shri Hardik Modh (Adv.) argued that appellant is a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Rule-5 of the Cenvat Credit Rule 2004(CCR). Learned advocated made the bench go through para-10 of the OIA No. 124/2009 (Ahd-II)/CE/ID/Commr(A)/Ahd dated 19/03/2009, passed by the first appellate authority, to argue that Commissioner appeals has ta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rgue that slit Yarn Waste and Fabric Waste/Seconds, amounting to ₹ 93,397 were cleared in DTA on payment of duty as the same could not be exported. It was also his case that if certain goods are cleared in DTA then that fact cannot be made the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

perused the case records. A refund claim of ₹ 10,02,301 filed by the appellant under Rule-5 of CCR was sanctioned by the Adjudicating Authority under OIO Dated 26/05/2008. However, on departmental review the same was set aside by the first appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || 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 Version