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

2016 (4) TMI 884 - CESTAT MUMBAI

2016 (4) TMI 884 - CESTAT MUMBAI - TMI - Denial of Cenvat credit - Availed in respect of differential duty paid on the amortization cost of the cylinders used for supply of wrappers - Supplementary invoice issued in respect of supply of wrapper - Held that:- supplementary invoice is only for the value and duty difference in respect of the wrappers which were already supplied to the appellant. Therefore it is not correct to say that no goods were supplied under the supplementary invoice. The diff .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the Respondent : Shri V K Shashtri, Asstt Commr (AR) ORDER These appeals are directed against the Order-in-Appeal No. SB (130) 130/Th-1/2011 dated 29.3.2011 and OIA No. SB/111/TH-I/2011 dt. 15.3.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I by which the appeals filed by the appellants were rejected by upholding the Order-in-Original. 2. The fact of the case is that the appellants are engaged in the manufacture of biscuits and for packing of the biscuits they are procuri .....

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 order upheld the demand, therefore the appellant is before me. 3. Ms. Padmavati Patil, Ld. Counsel for the appellant submits that there is no dispute that the wrappers were supplied by the supplier and the supplementary invoice was issued only in connection with the supply of wrappers, the supplementary invoice was issued only for the differential duty, which arose due to the duty liability on the amortization cost of the cylinders used by the supply of wrappers for printing the wrappers. Ther .....

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