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

2016 (11) TMI 825 - CESTAT CHANDIGARH

2016 (11) TMI 825 - CESTAT CHANDIGARH - TMI - CENVAT credit on capital goods - whether the ground that the appellant has not made any clearance by availing benefit of Notification No. 29/04, therefore, the appellant is not entitled to avail cenvat credit on capital goods or parts justified? - the decision in the case of Surya Roshni Ltd. [(155) ELT 481] referred - Held that: - I find that the appellant has availed cenvat credit on capital goods/parts, during the period March, 2005 to September, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

no. 30/2004-CE - As the appellant is availing benefit of notification 29/2004 as well as notification 30/2004. In that circumstance, I hold that the appellant has correctly availed the cenvat credit on capital goods/parts, during the impugned period - CENVAT credit allowed -appeal allowed - decided in favor of appellant. - Appeal No. E/2881/2007-(SM) - FINAL ORDER NO. 61545/2016 - Dated:- 21-10-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Abhinav kansal, Advocate- for the appellant Sh. V. Gupt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o availment of cenvat credit and under notification 30/2004 without availing cenvat credit on inputs and clearing the goods without payment of duty. During the period March, 2005 to September, 2005, the appellant procured certain capital goods/parts thereof and availed the cenvat credit. The case of the Revenue is that as during the said period, the appellant has not made any clearance by availing benefit of Notification No. 29/04, therefore, the appellant is not entitled to avail cenvat credit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in 2012 (284) ELT 240 (Tri. Del) the cenvat credit has allowed to the appellant, therefore, the impugned is to be set aside. 4. On the other hand, the Ld. AR opposed the contention of the Id. Counsel and submits that as the said notification came into force on 09/07/2004, but 10/07/2004, the appellant themselves have reversed cenvat credit contain in inputs, work in progress and availed benefit of notification no. 30/2004. Admittedly, during the impugned period, the appellant has not made any c .....

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