Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Stone Age Ltd. and Galaxy Impex Versus CCE, Jaipur-I

2016 (10) TMI 185 - CESTAT NEW DELHI

100% EOU - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - accumulated credit on input services - whether the appellant's activity of converting blocks into slabs or tiles amounts to manufacture or not - appellants submitted that the process und .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

given in the Exim Policy when the same is different from Section 2 (f) of the Central Excise Act, 1944 and the refund of cenvat credit taken on inputs, where for the same reason, the same could not be utilized for clearing final products, refund unde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Central Excise Act. Therefore, the impugned orders are not sustainable and are set aside. - Decided in favour of appellant - Excise Appeal No.1483/2008-EX(DB) and Excise Appeal No.1646/2008 - Final Order No.53319-53320/2016 - Dated:- 31-8-2016 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e taken up together as the issue involved is identical. The appellants are operating as 100% EOU and are engaged in the manufacture of Stand Stone and Slate Articles. The issue involved in these appeals are relating to denial of refund claims to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble. 2. Ld.Counsel for the appellants submitted that the process undertaken by the appellant amounts to manufacture in terms of Exim Policy, which has got wider notification than Section 2 (f) of the Central Excise Act, 1944.He relies on the decided .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

manufacture and consequently, eligible for refund of accumulated credit on input services in terms of Rule 5 of Cenvat Credit Rules, 2004.The ld. Counsel for the appellant submitted that for the subsequent periods, in the appellant s own case, refund .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Keva Fragrances Pvt. Ltd. - 2015 (325) ELT 903 (T-M), the Tribunal held that when the process undertaken by the appellant is amounted to manufacture as the Exim Policy, the same should be considered for extending exemption to indigeneously procured g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ral Excise Act, 1944. In Bala Handlooms Exports Co. Ltd. , the Tribunal held that the refund of cenvat credit takne on inputs, where for the same reason, the same could not be utilized for clearing final products, refund under Rule 5 may be granted. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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