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 Veer Gurjar Aluminium Industries Pvt. Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (11) TMI 1343 - CESTAT MUMBAI

Recovery of inadmissible CENVAT Credit - shortage of raw materials, Aluminium scrap - whether the appellant is ineligible to avail CENVAT Credit of the aluminium scrap allegedly received short during the period in question? - Held that: - It is undis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed enroute. On to totality of shortages, as in this case, I find that the shortage of 0.0041% of total receipt is during the period in question is very-very negligible. Such negligible shortage cannot be held against appellant for denial of CENVAT Cr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rger Bench has held that the CENVAT Credit cannot be denied only on specific allegations as may indicated in the said order. - Appeal allowed - decided in favor of appellant. - E/2070/10-MUM - A/93641/16/SMB - Dated:- 1-11-2016 - Shri M.V. Ravind .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice Tax (Appeals), Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the recovery of inadmissible CENVAT Credit amount of ₹ 3,82,510/- on shortage of raw materials i.e. Aluminium scrap impo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iod in dispute the appellant procured aluminium scrap indigenously and they have never imported aluminium scrap. During the period June, 06 to March, 08, they received 14 consignments of aluminium scrap and the shortage was 0.0041% of the total recei .....

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 places. It is also his case that the weights are in MT and the allegation is that they have received the scrap shortage in kg. , which may be due to difference in calibration of machine and transit loss and mishandling. He would rely upon the decis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oner of Central Excise, Mumbai-2011 (271) ELT 312 (Tri-Mum). 5. Learned AR would reiterate the findings of the lower authorities and submit that the entire case is made out from the records maintained by the appellant, wherein the receipts were recor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ved short during the period in question. It is undisputed that the aluminium scrap covered under the 14 Bills of Entry were received in container in the factory premises of the appellant and there is no allegation in the show-cause notice nor there a .....

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