respondents forthwith to return to the Petitioners the 116 electric storage batteries that were seized by the Excise Authorities and such batteries were ... repairs of motor cars and manufacture, sale and servicing of electric storage batteries and air-conditioning plants. In the year 1955 Central Excise duty
respondent in this tax revision case. It manufactures leakproof or dry-cell batteries, which are labelled as transistor batteries. The assessee also manufactures cinema ... carbons. Two questions arise : Are the batteries spare parts or accessories of radios and transistors so as to fall under item 12 of the First
respondent is this Tax Revision case. It manufactures leakpoof or dry cell batteries which are labelled as transistor batteries. The assessee also manufactures cinema ... carbons. Two questions arise : Are the batteries spare parts or accessories of radios and transistor so as to fall under item 12 of the First
assessment of excise duty payable on the wholesale cash price of storage batteries. On April 30, 1970, the South Eastern Railway placed an order with ... respondent for supply of 192 sets of electric storage batteries. The batteries were to be manufactured with old containers to be supplied by the Railway
lead ingots treating it as final product and inputs as old drained battery containing lead. This was followed by another letter dated 8th August ... your RT12 returns it is observed that you are receiving whole drained battery as well as battery scrap chura from various parties under delivery challans
Amar Raja Batteries Ltd. vs Asstt. Commissioner Of Income Tax on 27 April, 2004
ORDER
J. Sudhakar Reddy, Accountant Member
1. This appeal filed ... deduction under Section 80-IB by recalculating the business income from Industrial Battery Division. This alternate ground of the assessee is allowed for statistical purposes
identical situation in the case of H.B.L Aircraft Batteries Ltd. v. CCE 2004 (167) ELT 483 (SC), the Apex Court has analyzed ... been accepted by the Apex Court in the case of HBL Batteries Ltd. (supra), the ratio is not distinguishable.
5. The learned JDR reiterated
eligibility of Modvat Credit in respect of duty paid on dry battery cells fitted to the Quartz, Clocks and time pieces.
4. All the four ... under 9105.00 of Central Excise Tariff. They bring in duty paid dry battery cells, which are reportedly placed in the battery compartment in such
Autobat Batteries Ltd.,, Nadiad vs The Acit, Kheda Circle,, Nadiad on 29 January, 2020
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'C' अहमदाबाद ... 2016
( नधा रण वष / Assessment Year : 2001-02)
M/s. Autobat Batteries बनाम/ Asst. Commissioner of
Ltd. Vs. Income Tax
Autobat House
Prayag Polytech Pvt Ltd vs Gem Batteries Pvt Ltd on 24 September, 2019
NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI
Company Appeal(AT) (Insolvency ... MATTER OF:
Prayag Polytech Pvt. Ltd. ...Appellant
Vs
Gem Batteries Pvt. Ltd. ....Respondent
Present:
For Appellant: Mr. Ayandeb Mitra and Ms. Aastha Trivedi,
Advocates
