Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

CCE & ST, Rohtak Versus Panch Ratna Steel Pvt. Ltd.

2015 (10) TMI 1252 - CESTAT NEW DELHI

CENVAT Credit - Manufacturing activity - conversion of round bars into bright bars - Held that:- Tribunal in Ajinkya Enterprises vs. CCE, Pune-III-[2013 (6) TMI 610 - CESTAT MUMBAI] along with other judgements placed reliance on Super Forgings and St .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by the Departmental Representative that on the very same issue, in the assessees own case, this Tribunal [2015 (1) TMI 292 - CESTAT NEW DELHI] (In the case of M/s.R.B.Steel Services, Shri Mahavir Bright Steel Udyog and Punch Ratna Steel Pvt.Ltd. vs. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

icial), J. For the Petitioner : Shri R.k.Grover, AR For the Respondent: Shri G.G.Gupta & Sh.R.S.Sharma, Advocates ORDER Per: Sulekha Beevi C.S. This appeal is filed by the Revenue aggrieved by the order allowing Cenvat Credit availed by the respo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, black rod/bars used for clearance of their final products. 3. The process of drawing of steel bright bar from black steel bar has been held to be not amounting to manufacture in various judgements. In Shree Ram Wire Industries vs. CCE, Ahmedabad-II .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ht bars was held to be manufacture. This decision was followed in decision rendered in Geeta Bright Bar Works Pvt. Ltd. vs. CCE, Mumbai-V-2012 (277) ELT 67 (Tri.Mum.). Based upon the above judgements and the Circular issued by the Board, the responde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red before the Commissioner (Appeals) whereby this impugned order was passed in favour of the respondents holding that the respondent are not liable to reverse or pay back the Cenvat Credit. The Commissioner (Appeals) in the impugned order has relied .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

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

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

Go to Mobile Version