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

2016 (8) TMI 665 - CESTAT AHMEDABAD

2016 (8) TMI 665 - CESTAT AHMEDABAD - TMI - Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - finished goods returned to the factory for rectification - non-production of proper documents/records in establishing the return and processing of the said goods in their factory - Held that:- it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to supp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ER None present for the Appellant. Heard the learned Authorised Representative for the Revenue. 2. This Appeal is filed against OIO-28-AC-DEM-2011-12-SILVASSA, 30/11/2011, passed by Commissioner, C.Ex. & S.Tax, Vapi. 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Polyester Texturised Yarn falling under Chapter 54 of Central Excise Tariff Act, 1985. The Appellants, during the period November 2005 to July 2006 availed CENVAT Credit on the fini .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Adjudicating authority. Hence, the present appeal. 4. The learned Authorised Representative for the Revenue has submitted that the learned Commissioner (Appeals), after analysing the evidences on record has come to the conclusion that the Appellants could not establish that the rejected POY had been received in the factory and subjected to process for rectification. In support, the learned Authorised Representative for the Revenue took me through the observations of the learned Commissioner ( .....

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