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

2015 (11) TMI 1569 - CESTAT NEW DELHI

2015 (11) TMI 1569 - CESTAT NEW DELHI - TMI - Cenvat demand - inputs received in the factory under the cover of Central Excise invoices, were not the same which were removed from the factory - appellant's claimed that inputs removed as such from the factory under Rule 3(5) of the Cenvat Credit Rules, 2004 - Held that:- the matter should go back to the original authority for a proper verification of the documents of the inputs. If the documents show that the inputs were not removed as such, but w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

confirmed against the appellant on the ground that the inputs received in the factory under the cover of Central Excise invoices, were not the same which were removed from the factory. According to the Department, since the inputs were removed after processing, the same loses its identity as input as such , and therefore, the provisions of Rule 3(5) of the Cenvat Credit Rules, will have no application and the appellant is required to pay the Central Excise duty on the transaction value. 2. Sh. .....

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