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 →

The Commissioner. C.C. E&ST, Hyderabad: III Versus M/s Tanmayi Ispat Pvt. Ltd. Mahaboobnagar Dist.

2016 (1) TMI 1179 - CESTAT HYDERABAD

CENVAT credit - MS ingots - Held that: - In the case of India Cements Ltd Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] the Hon’ble High Court has considered the issue and held that credit is admissible on MS items used for fabrication/er .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Final Order No A/30038/16 - Dated:- 11-1-2016 - Ms.Sulekha Beevi. C.S., Member(Judicial) Shri S.V.Nair, AR for the Appellant Shri Dwaraka Nath, Consultant for the Respondent Order Per: Sulekha Beevi, C.S. 1 This is an appeal filed by Revenue challen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gots. They avail Cenvat credit of duty paid on inputs and capital goods. A show cause notice dated 16-03-2011 was served upon them alleging wrongful availment of credit on MS items. After adjudication the original authority denied credit and ordered .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ods is an afterthought. That the impugned items are not inputs in the manufacture of final product of appellants, viz MS ingots, Further, that the respondents have failed to established fact of usage of these items in manufacture of capital goods. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

facture/fabrication of capital goods. On perusal of the records and considering the submissions it has to be mentioned that the Commissioner (Appeals) has thoroughly examined the documents furnished by respondents to establish their case. The respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iew of the above discussion and documentary proof available on record, I am of the view, that there should not be any doubt as to the use of the impugned MS items in the fabrication of goods as claimed by the appellant and the use of the said goods f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iginal authority in the impugned order. Perusal of the work orders and quotations, as discussed above, would also indicate the doubts expressed by the original authority about the capability of the impugned MS items in the fabrication of subject good .....

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