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

Rajshree Cement Versus Commissioner of Central Excise

2016 (11) TMI 103 - CESTAT BANGALORE

MODVAT/CENVAT credit - Rule 57Q of Central Excise Rules, 1944 - manufacturers of cement and clinker - use of subject items in the factory except in case of hydraulic excavator, which was used by the appellant in their mines - Held that: - the matter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

so that they constitute one integrated unit together with the concerned cement factory, Modvat/Cenvat credit on capital goods will be available to the assessee - credit availabe - appeal allowed - decided in favor of appellant. - E/1080/2003-DB - Fi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, M/s. Rajashreee Cements, a unit of M/s. Grasim Industries Ltd., Gulbarga is in appeal against the Order-in-Appeal No.284/2003 dated 28.8.2003 whereunder the credit of ₹ 14,99,586/- was disallowed under Rule 57Q of Central Excise Rules, 1944. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

various goods viz., crane, parts of rail locomotive, hydraulic excavator, spare for DG set, diesel oil engine, hose assembly, etc. under Rule 57Q of Central Excise Rules, 1944. The appellants are manufacturers of cement and clinker. They availed modv .....

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 appeal memorandum and written submissions inter alia pleads as follows: (i) The appellant submits that the aforementioned goods (amounting to ₹ 7,59,586/-) were used by the appellant in their factory. Only the Hydraulic Excavator on which cre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant that the modvat credit to the extent ofRs.7,59,586/- on the capital goods used in the factory of the appellants is allowable. (iii) Further, the impugned Order-in-Appeal has denied the modvat credit of ₹ 7,40,000/- availed by the app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is a settled position of law that the mines of the cement manufacturers are considered as part of the factory of manufacture and therefore, credit of Excise duty paid on the capital goods is available as credit to the cement manufacturers. (iv) In s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) d. Ambuja Cement Eastern Ltd. vs. CCE & C, Raipur: 2015 (321) E.L.T. 497 (Tri.-Kolkata) affirmed by the Supreme Court in 2015 (321) E.L.T. A 197 (S.C.) 5. We have carefully considered the facts on record as well as the submissions made by both .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| 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