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

2016 (10) TMI 451 - CESTAT ALLAHABAD

2016 (10) TMI 451 - CESTAT ALLAHABAD - TMI - Cigarettes - levy of duty - removal of goods - in house testing - whether the cigarettes drawn from the manufacturing line or the store for the purpose of testing in the in house laboratory which is situated within the factory premises, amounts to removal for the purpose of levy of duty? - Held that: - the decision in the case of Manali Petrochemical Vs. CCE [2003 (12) TMI 177 - CESTAT, CHENNAI] apply, where it was held that where the manufactured goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Shri Jeevesh Mehta, Advocate and Shri Arun Pathak, Advocate Present for the Respondent: Shri D.K. Deb, (Assistant Commissioner) A.R. ORDER The issue in this appeal by the Cigarettes Manufacturer assessee is that whether the cigarettes drawn from the manufacturing line or the store for the purpose of testing in the in house laboratory which is situated within the factory premises, amounts to removal for the purpose of levy of duty. 2. Heard the parties. 3. We find that and similar facts and circu .....

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