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

2016 (8) TMI 781 - CESTAT CHANDIGARH

2016 (8) TMI 781 - CESTAT CHANDIGARH - TMI - Demand - 10% of value of job work goods - Rule 6(3) of the Cenvat Credit Rules, 2004 - non-maintenance of separate account for dutiable as well as exempted goods - Held that:- it is an admitted fact that the job work goods manufactured by the respondent are dutiable goods. The respondent is manufacturing only and only dutiable goods, therefore, the question of invoking the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 does not arise at all. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anufacturing of his own account as well as on job work basis. The Activity of job work goods was undertaken under Notification 214/86-CE dated 25.03.1986, therefore, he was not required to pay duty on job work goods. After investigation, it was alleged against the respondent that as the respondent is manufacturing dutiable as well as exempted final product, as per provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 and the respondent is not maintained separate account for dutiable as well a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alty was imposed. The said order was challenged by the respondent before the Id. Commissioner (A) who set aside the adjudication order. Aggrieved from the said order of Ld. Commissioner (A), the Revenue is before me. 3. The Ld. AR submits that as the respondent is manufacturing goods as well as undertaken the activity of job work. He is not required to pay duty on job work goods and is maintaining the separate account for job work goods & manufactured goods. Therefore, the respondent is liab .....

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