Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

M/s ICI India Limited Versus CCE, Bhopal

Eligibility for Modvat credit of duty paid on capital goods under the then Rule 57Q of Central Excise Rules, 1944 - Held that:- An identical matter came up for decision by the Tribunal in respect of the same appellant. The Tribunal in the decision (1998 (3)311 - CEGAT, CALCUTTA) held that the concept of mobile factory is alien to the Central Excise Act, 1944 and no Modvat credit will be available to these items. Following the same ratio, find that there is no merit in the appeal filed by the app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ngaged in the manufacture of bulk explosives liable to Central Excise duty. Different raw materials as also semi-finished goods are carried in compartmentalized bulk delivery pump truck to the designated bore hole site. There with the help of the pump, ingredients are delivered to the bore hole where the bulk explosives are manufactured. The appellants claimed credit of duty paid on various items like the special purpose motor vehicle, drivers cabin, hydraulic power point, chassis with the engin .....

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