Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 103 - CESTAT CHENNAI

2016 (1) TMI 103 - CESTAT CHENNAI - 2015 (326) E.L.T. 710 (Tri. - Chennai) - CENVAT Credit - Availment of Credit after clearance of goods - Held that:- Duty of the Department was also to examine whether amortized cost of the moulds and dies formed part of the assessable value of the goods manufactured. That is also not done nor find place in the show-cause notice. So also the Department has not made any enquiry to find out the quantity of the capital goods in the hands of the job worker. In abse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

concrete allegation as to the infraction of the law. No doubt factually certain moulds and dies were cleared by the appellant to the job worker. Once the job workers challan was issued and it came to the knowledge of the Department, no further enquiry was made to the usage of the moulds and dyes. In such circumstances, in what way Revenue is prejudiced is not brought out in the show-cause notice. The only allegation is that CENVAT credit was availed by the appellant on the goods cleared. Once 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

 

 

 

 

 



|| 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