Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Allahabad Versus M/s ITI Ltd.

2016 (10) TMI 336 - CESTAT ALLAHABAD

Dis-allowance of Modvat credit under Section 57Q of Central Excise Rule, 1944 - allowance of part of credit and dis-allowance of part of credit by adjudicating authority - matter on appeal before Commissioner (Appeals), who gave a different view - ap .....

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 power of the first appellate authority is co-extensive with that of the adjudicating authority. Thus, the filing of the appeal subsequently by the Revenue before the Commissioner (Appeals) disputing the amount of ₹ 16,08,586/- was also hit by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l) and Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb (Asstt. Commr.) A.R., for the Department Shri S.P. Ojha (Consultant), for the Respondent(s) ORDER This appeal is filed by the Revenue against Order-in-Appeal 132/CE/ALLD/2007 dated 28-06 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

provided under Section 57Q of Central Excise Rule, 1944. Show Cause Notice was issued, alleging irregular availment of credit on several goods availed during the Financial Year 1996-97, being notice dated 27-03-1997, proposing to disallow Modvat cred .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

icating Authority allowed the Credit of ₹ 16,08,586/- and confirmed the demand amounting to ₹ 11,27,555/-. Being aggrieved the appellant had filed appeal before the Commissioner (Appeals) and vide Order-in-Appeal dated 22-12-2006, the Id. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t of Order-in-Original by which credit of ₹ 16,08,586/- was allowed. Being aggrieved the appellant filed the appeal before the Commissioner (Appeals). The Id. Commissioner (Appeals) vide Order-in-Appeal dated 28-06-2007, upheld the allowing of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version