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Search Results for "Rule 57Q"

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High Court

High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

22 Aug 2017

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

High Court

High Court of Bombay Dismisses Revenue's Appeal in Modvat/CENVAT Credit Case — Assessee Entitled to Credit on Moulds Supplied by OEM Without Ownership or Lease. The court held that after the 1994 amendment, Rules 57Q and 57R of Central Excise Rules, 1944 do not require ownership or lease of capital goods for availing credit; use in manufacture is sufficient.

16 Feb 2015

The case involves an appeal by the Commissioner of Central Excise against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

High Court

Bombay High Court Allows Revenue's Reference on Capital Goods Credit Eligibility Under Rule 57Q of Central Excise Act, 1944. Material handling equipment not used in manufacture or process does not qualify for capital goods credit.

13 Oct 2005

The judgment concerns two reference applications filed by the Revenue under the Central Excise Act, 1944, arising from an order of the Customs Excise ...

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

High Court of Bombay at Goa Dismisses Revenue's Appeal in Central Excise Case — Limitation Bar Upheld. Show Cause Notice Issued After Six Years Held Time-Barred as Assessee Did Not Suppress Facts.

22 Jun 2011

The Commissioner of Central Excise, Goa, filed an appeal under Section 35G of the Central Excise Act, 1944, against the order of the Customs, Excise a...

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