Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Avon Organics Ltd. Versus Commissioner of Central Excise, Pune-III

2018 (2) TMI 802 - CESTAT, MUMBAI

CENVAT credit - steel items used for fabrication of molasses tanks in appellant's factory - credit has been denied as the appellant had failed to produce certificate from the Range Superintendent of Medak unit to the effect that no credit has been av .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, the documents on which credit has been availed are found to be distinctive in certain respects and the onus was on the appellant to claim credit after satisfying the authorities regarding receipt and utilization of the material - The appellant has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

BR] - A/91732/2017 - Dated:- 29-12-2017 - Mr. Raju, Member (Technical) None for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent This appeal has been filed by M/s. Avon Organics Ltd. against denial of cenvat credit, demand of in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6/- has been denied on steel items used for fabrication of molasses tanks in appellants factory. No argument has been given in the appeal memorandum in respect of denial of credit of ₹ 5,31,619/- on the ground that Bills of Entry are in the na .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er (Appeals) has wrongly denied the credit on the grounds that no certificate of Range Superintendent of Medak unit has been obtained regarding non-availment of cenvat credit at Medak. It has been argued that in these circumstances, credit could have .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

icate from the Range Superintendent of Medak unit to the effect that no credit has been availed at Medak unit. Moreover, the invoices produced by the appellant were found to be not original. 4. Learned AR relied on the impugned order. He pointed out .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of non-availment of credit of Medak unit in respect of other two demands have been produced by the appellant and in these circumstances, on these documents credit cannot be allowed. 5. I have gone through the rival submissions. I find that while th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| 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