Search Results for "Rule 57C"

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Search Results for "Rule 57C"

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High Court

Bombay High Court Dismisses Writ Petition Challenging MODVAT Credit Denial Under Rule 57C of Central Excise Rules, 1944. Inputs Used in Manufacture of Exempted Final Products Not Eligible for Credit.

20 Dec 2016

The petitioners, Atlas Automotive Components Private Limited and another, filed a writ petition under Article 226 of the Constitution of India before ...

High Court

High Court of Bombay at Goa Allows Revenue's Appeal in Modvat Credit Case — Capital Goods Used for Exempted Job Work Not Eligible for Credit Under Rule 57Q of Central Excise Rules, 1944. The court held that the use of capital goods for processing exempted goods on job work basis disentitles the assessee from Modvat credit, reversing the CESTAT order.

18 Feb 2013

The Commissioner of Central Excise appealed against the CESTAT order which had confirmed the Commissioner (Appeals) order setting aside the Deputy Com...

High Court

Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

1 Mar 2013

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...

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