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 →

M/s Garden Silk Mills and Shri Deepak Marathe Versus Commissioner, Central Excise & Service Tax, Surat-I

2015 (10) TMI 1249 - CESTAT AHMEDABAD

Denial of CENVAT Credit - specified inputs and capital goods - Contravention of Rule 4(1), 6 & 9 of Central Excise Rules, 2002 - benefit of exemption Notification No.30/2004-CE, dt.09.07.2004 - Held that:- issue is no more res integra in view of 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

8/2014 - Order No.A/10935-10940/2015 - Dated:- 1-7-2015 - MR. P.K. DAS ANDE MR. P.M. SALEEM, JJ. For The Appellant: Shri Willingdon Christian, Advocate For The Respondent: Dr. J. Nagori, Authorised Representative Per: P.K. Das A common issue is invol .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Polyester Filament Yarn, Grey MMF, classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. They were availing CENVAT Credit of the duty paid on the specified inputs and capital goods. It has been held that the Appellants .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

exemption Notification No.30/2004-CE, dt.09.07.2004 as amended. 3. The learned Advocate submits that the Tribunal has decided the issue in their favour, in their own case as reported in 2015 (317) ELT 382 (Tri-Ahmd) (Bhilosa Industries Pvt.Ltd. Vs CC .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a Industries Pvt.Ltd. (supra). The relevant portion of the said decision is reproduced below:- 7. There are mainly three issues required to be deliberated in these appeals :- (i) Whether the appellants are eligible to the benefit of exemption under S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t of Notification No. 30/2004-C.E., dated 9-7-2004 is being availed? (ii) Whether extended period is invokable in these proceedings in view of facts & circumstances available on record? (iii) Whether penalties are required to be imposed upon 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

outside (b) Subjected to any process by the manufacturer (c) Who does not have the facilities in his factory for the manufacture of filament yarns of Chapter 54 All the above three expressions used in Notification No. 30/2004-C.E. have been interpret .....

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