GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 796 - CESTAT NEW DELHI

2015 (12) TMI 796 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Whether Cenvat Credit is entitled to the respondent on the strength of the invoices issued by M/s. MPEL in respect of “Unpolished Granite Blocks” or not - Held that:- it is not rebutted by the Revenue without the evidence that M/s. MPEL has not taken any process in the factory of the respondent. Therefore, M/s. MPEL has made the goods usable to the respondent and on that process of making usable M/s. MPEL has paid duty which .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d in the case of CEGAT. Therefore, I hold that respondent has taken Cenvat Credit correctly. - No infirmity with the impugned order - Decided against Revenue. - Appeal No. E/52565/2014-EX(SM) - FINAL ORDER NO. 51614/2015-EX(SM) - Dated:- 30-4-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Ms. Ranajan Jha, DR For the Respondent : Shri R.C. Choudhary, Advocate ORDER Per Ashok Jindal: The Revenue is in appeal against the impugned order. 2. The facts of the case are that a show cau .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

polished Granite Blocks showing as Push Pull Pickling Line With Edge Trimmer. On the face of the invoice it was mentioned that goods were brought from M/s. Techno Spark Granite Pvt. Ltd. Bangalore and said goods were directly sent to the respondent. From the scrutiny of the invoice it was found that M/s. Techno Spark Granite Pvt. Ltd. was not a registered dealer as manufacturer or as a dealer and description of goods were given as Unpolished Granite Blocks. But M/s. MPEL raised invoices mentioni .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se goods. In these terms, the respondent was not entitled to take Cenvat Credit on duty paid by M/s. MPEL. Therefore, impugned proceedings were initiated against the respondent to deny Cenvat Credit on duty paid by the respondent. The show cause notice was issued and Cenvat Credit was denied by the adjudicating authority. On appeal the Ld. Commissioner (A) examined the issue and held that as the respondent has paid duty on the impugned goods, therefore, they are entitled to take Cenvat Credit on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anite Blocks or not. In the show cause notice also there is no issue of classification. Therefore, the understanding of the Ld. AR is misplaced. Accordingly, I hold that the matter can be heard by single member bench. 7. On merits Ld. AR submits that as M/s. MPEL was not required to pay duty on the said goods as they are not the manufacturer of the said goods nor dealer and this Unpolished Granite Blocks attracts nil rate of duty. Accordingly, they are not required to pay duty. Consequently, res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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