GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2017 (2) TMI 198 - CESTAT MUMBAI

2017 (2) TMI 198 - CESTAT MUMBAI - TMI - Manufacture - cutting of jumbo rolls whether amounts to manufacture or not - CENVAT credit denied on the ground that the process does not amount to manufacture - Held that: - the Tribunal in the case of Fine Packaging Pvt. Ltd [2016 (3) TMI 801 - CESTAT MUMBAI] in the identical case, has held that Cenvat credit on the inputs used in the process which does not amount to manufacture, is admissible - credit allowed - appeal allowed - decided in favor of appe .....

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 cutting of jumbo rolls does not amount to manufacture, For this assertion, revenue relied on the decision of the Hon'ble Apex Court in the case of SR Tissues Pvt. Ltd. - 2005 (186) ELT 385 (SC). The demand was confirmed by the lower authorities, Aggrieved by the said decision, the appellants are before the Tribunal. 2. None appeared for the appellants on more than three occasions. 3. From the ground of appeal, it is seen that the appellants argued that unless cut to size the said produc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

016 (335) ELT 117, in the identical case observed as follows: "We find that besides the above finding, even if it is accepted that the activity of the respondent does not amount to manufacture, Cenvat credit on the inputs cannot be denied as per the provisions of Rule 16 of the Central Excise Rules, 2002 which is reproduced below : Rule 16. Credit of duty on goods brought to the factory, - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any fact .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| 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