Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Transelectric Energy-Systems Pvt. Ltd. Versus Commr. of Central Excise, Kolkata-IV

2017 (3) TMI 459 - CESTAT KOLKATA

CENVAT credit - denial on the ground that the assessee is not eligible to take credit on the strength of documents, which are not statutorily prescribed - Held that: - CBEC vide Circular No. 218/52/96-CX dated 04.06.1996 has clarified that such persons who are taking part in transit sale need not get themselves registered as per provisions of Rule 57G of the CER, 1994 - the appellant is inconsonance with the procedure prescribed by the department - also, there is no dispute that both the duty pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ommr. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.190/Kol-IV/2015 dated 16.06.2015 passed by Commr. (Appeals) of Central Excise, Kolkata, under which the ld.Commissioner (Appeals) has upheld the Order-in-Original dated 16.09.2013 and dismissed the appeal and holding that the appellant is ineligible to take CENVAT Credit on the strength of documents, which are not statutorily prescribed. 2. Shri K. P. Dey, ld.Ad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vocate relied on the CBEC s Circular Nos.96/7/95-CX dated 13.02.1995 & 218/52/96-CX dated 04.06.1996, clarifying that if inputs are directly received by an assessee under manufacturer's invoice, no separate invoice under the provisions of Rule 57G of the Central Excise Rules, 1994 is required to be issued and such dealers of excisable goods, need not get themselves registered. 3. Shri S.Dasgupta, ld.Dy.Commissioner (A.R.) appearing on behalf of the Revenue argued that the invoices have b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uts from them and (ii) where the buyers (un-registered dealers) came in between the consignor and consignee (appellant herein). 6. It is observed that CBEC vide Circular No.218/52/96-CX dated 04.06.1996 has clarified as follows:- The Board vide its Circular No.96/7/95-CX, dated 13-2-1995 clarified that under the heading 'Transit sale' movement of goods could take place directly on a Rule 52A invoice from the manufacturer's premises to the user's premises on an order being placed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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