GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (10) TMI 28 - CESTAT NEW DELHI

2016 (10) TMI 28 - CESTAT NEW DELHI - TMI - Manufacture - Nature of activity - iron /steel articles subjected to various processes like cutting, bending, punching and making holes - proprietor admitted that articles are manufactured by them - invoices clearly state that the goods supplied after cutting and drilling etc. resulting in emergence of completely different products - Held that:- it is found that the impugned order is specific and categorical on the factual issue. There is no material e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ner (Appeals), Bhopal. The brief facts of the case are that the respondent are engaged in manufacturing as well as trading activity. They purchase iron /steel articles and subject to these various processes like cutting, bending, punching and making holes. Thereafter, these goods were cleared alongwith nuts and bolts for use at site. Proceedings initiated against the respondent resulted in original order by the Joint Commissioner confirming Central Excise duty of ₹ 10,24,700/- and imposing .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng etc. resulting in emergence of completely different products. 2. None appeared on behalf of the respondent. 3. We have perused the appeal papers and heard the ld. AR. 4. The point of dispute is the nature of activity carried out by the respondent. On careful consideration of the grounds raised by the Revenue we find that the impugned order is specific and categorical on the factual issue. The relevant portion of the finding is reproduced: Coming to the issue whether cutting and making holes o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| 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