well as welding electrodes. The Department during audit found that the appellant was using the structural items in the erection and maintenance of support structure
factory on 17.1.91 and 18.1.91. They had submitted the cost structure to the internal audit party on 6.3.91 for certain items referred in the approved
works related to
structure alteration or repair of any monument/ temple / idol / structure /
murals.
Direction No.15
The CAG audit shall be done with ... draft audit manual, based on the Hindu Religious Local Fund
Audit Department Audit Manual Volume 5, Manual of Account
T.R.Ramesh vs The State Of Tamil Nadu on 24 August, 2021
Author: R
Construction Service for Commercial and Industrial Building and Civil Structures. During the audit of the records of the appellant, it was revealed that
such a major transformation in their structure and mode of business reflected in their annual accounts or audit report? For example, if they change over ... years, shown decrease in gross block proportionately and structural change in the asset side. Has it been shown like that? There is no such analysis
appellants unit for purposes of carrying out audit in October 2013. At the time of audit it was observed that inadmissible Cenvat credit ... structural items used for fabrication of support structures for capital goods such as overhead crane, wire drawing machinery etc. On being pointed out by audit
fabrication of capital goods as well as for supporting structures. During the course of Audit, this fact was revealed to the Revenue and therefore relying ... premise that as these steel items are used for fabrication of supporting structures which were embedded to earth, therefore appellant is not entitled to take
notification dated 27.02.2010 2 availed by the appellant
on the galvanised solar structure manufactured and cleared by it for
the initial setting up of solar ... noticed by the department, during
an audit conducted, that the clearance of galvanised solar structure
(module mounting structure hot dip galvanized structure) falling under
Central
said services had been utilised in laying of
foundation or making structures for support of capital goods as
appears from the work undertaken. Basing ... same cannot be consider as civil
construction or support structure.
6. So far as audit is concern now coming to the statutory audit
procedure
