Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Kallam Spinning Mills Ltd. Versus CCE

Appeal No. E/238/05 - Final Order No. 2031/2006 - Dated:- 11-12-2006 - S.L. Peeran, Member Judicial Venkateshwar Rao, Adv., for the Appellant K.S. Reddy, JDR for the Respondent JUDGEMENT Per : S.L. Peeran : The appellant is aggrieved with OIA No. 256/04 dated 5.10.04 by which Cenvat credit in respect of inputs and capital goods used for generating electricity which has been consumed in the assessee's factory has been denied on the ground that the generation of power has taken place outside t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s vs CCE Bhopal (2004 (169) ELT 34 (Tri-Del) and SRF Ltd., vs CCE Chennai 2005 (191) ELT 887). In the case of SRF Ltd., it has been held that use of electricity need not be in the factory where it was generated and use of the same in production of final goods in another factory also satisfies the requirement of Rule 2(g) of Cenvat Credit rules. The same view has been expressed in the case of Diamond cements. He submits that the issue is covered in their favour. Therefore, they should be given be .....

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