Tax Management India. Com
Subscription  |   New User  |   Login
Acts/ Rules Notifications Circulars Forms Tariff/ ITC HSN Case Laws Manuals Short Notes
Extracts
Home List
← Previous Next →

CCE, Ludhiana Versus M/s Abhishek Industries Limited

2015 (10) TMI 864 - CESTAT NEW DELHI

Denial of CENVAT Credit - credit of Additional Duties of Excise (textile and textile articles) - Held that:- Initially the respondent was manufacturing cotton yarn and man-made yarn. By Notification No. 30/2004-CE, their final product became exempt, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for packing material. In fact, during that period, respondent was not required to reverse the credit, therefore, question of utilisation of additional duty of excise (textile and textile articles) does not arise - when respondent was not required to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der No. 52134/ 2015 - Dated:- 7-7-2015 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri Ranjan Khanna, DR For the Respondent : Shri Rahul Tangri, Advocate ORDER Per: Ashok Jindal: The Re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent of excise duty. Therefore, the ld. Commissioner (Appeals) fell in error allowing the same to the respondent. 2. Heard the parties and considered the submissions. 3. In this case, initially the respondent was manufacturing cotton yarn and man-made .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty of excise (textile and textile articles) for reversal of cenvat credit for packing material. In fact, during that period, respondent was not required to reverse the credit, therefore, question of utilisation of additional duty of excise (textile 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

be reversed when subsequently final product is cleared at zero rate of duty and also whether such reversal on account of Basic Excise duty and Edu. Cess can be made by utilizing the credit of AED(TTA).I find that the Cenvat Credit was availed and ut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

leared at zero rate of duty is not required in view of the decision of CESTAT in final order No. 867/2005 dt.2.6.05 (2005-TIOL-962-CESTAT-Bangalore) in CCE Visakhapatnam vs. Venkata Balaji Jute Mills and the judgment of the Hon ble Supreme Court in t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



Share:            

| Home | About us | Contact us | Disclaimer | Terms | Privacy |

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

Go to Desktop Version