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2016 (12) TMI 1736

MODVAT/CENVAT Credit - inputs used partially in the manufacture of duty paid goods as well as partly in exempted goods - demand of reversal of an amount of 8% of the value of limestone cleared to Unit-II - Held that:- The entire MODVAT credit availed .....

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Surbhi Sinha, Advocates For The Respondent : Sh. G. R. Singh, AR ORDER Per: V. Padmanabhan: The appellant is a manufacturer of cement. Unit-I and Unit-II were registered separately during the periods upto 1998. Common registration was issued to both .....

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separate registrations, the department took the view that reversal of a part of cenvat credit is required to be done in Unit-I under the provisions of Rule 57CC of the then Modvat Rules. This rule required that when a manufacturer avails credit on in .....

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ld. Counsel for the appellant and Sh. G.R. Singh, ld. AR for the Revenue. 3. Ld. Counsel submits that limestone transferred to Unit-II from Unit-I also has been utilised in the manufacture of duty paid cement. Accordingly, he submitted that there is .....

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ent of excise duty to the extent of 8% of the value of limestone cleared by Unit-I to Unit-II, under the erstwhile Rule 57CC of the Modvat Rules. However, we find that the entire modvat credit availed by the appellant on the duty paid explosives util .....

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