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 →

M/s. Orient Craft Fashion Technologies Ltd., (Formerly Known as Fujitsu India Telecom Ltd.) Versus. CCE, Chandigarh

2016 (11) TMI 631 - CESTAT CHANDIGARH

Refund pertaining to the excise duty paid in excess of final product - Held that: - refund claim for cash refund rejected on the ground that when the refund sanctioned to the appellants, the appellants had not surrendered their central excise registr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ze the cenvat credit has not been challenged on facts. - Reliance placed on the decision of the case of Alampally Brothers Ltd. vs. CCE, Cochin [2005 (5) TMI 200 - CESTAT, BANGALORE] where it was held that where the appellant is not a position to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er Singh, Member (Technical) Shri. Joy Kumar, Advocate- for the appellant Shri. R.K. Sharma, AR- for the respondent PER: ASHOK JINDAL The appellants M/s. Orient Craft Fashion Technologies Ltd. were sanctioned a refund claim by way of credit in the RG .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the claim of refund pertaining to the excise duty paid in excess of final product and not refund of Modvat/Cenvat credit reversed by the appellants. Learned Counsel argued that the factory of the appellant ceased to function from August, 2000. In re .....

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 in cash as having been held by the Tribunal in the of STL Products (P) Ltd. vs, CCE, Bangalore-2006 (198) ELT 521 (Tri.-Baang.) and Alampally Brothers Ltd. vs. CCE, Cochin-2005 (192) ELT 650 (Tri.-Bang.) It was argued that in both the decisions, it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that when the refund sanctioned to the appellants, the appellants had not surrendered their central excise registration. It records that the manufacturing activity had just stooped but the finished goods/parts/components manufactured at that time wer .....

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 have gone through the rival contentions. The issue to be decided is whether the refund granted to the party should be given only through Modvat or by cheque when the party is not in a position to utilize the Cenvat credit. The original authority, r .....

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