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India Fabricators vs Cce on 3 December, 2004

7. I further observe that though there was no allegation in the show cause notice regarding availment of simultaneous benefit i.e., exemption contained in Notification No. 175/1986 and benefit of Modvat credit, both the authorities below have proceeded to record a finding on this aspect, which in my view, was uncalled for inasmuch as there was no such allegation in the show cause notice. They have, therefore, traversed beyond the scope of the show cause notice in so far as the alleged availment of simultaneous benefits in terms of Notification No. 175/1986 is concerned. Even otherwise, SSI exemption under Notification No. 175/1986 and Modvat Credit can be availed simultaneously by a manufacturer, but on different goods, in terms of the ruling rendered by the Tribunal in the case of Chandrapur Board Mills v. CCE, Delhi , CCE, Meerut v. Nova Vision Electronics P. Ltd. .
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 2 - Cited by 0 - Full Document

V.K.Palappa Nadar Firm vs Customs on 4 December, 2014

10) V.K.Pallappa Nadar Firm vide their letter dated 6.2.2008 requested for copy of approval for issue of Show Cause notice given by the Commissioner of Central Excise for which a reply was sent to them vide this office letter C.No:V/24/15/06/2006-Adjn. dated 3.4.2008 informing that the Commissioner's approval letter is not a relied upon documents and hence the same cannot be supplied as per the decision of the Hon'ble Supreme Court in the case of R.K.Mill Board (P) Ltd., Vs. Commissioner reported in 2003 (139) ELT A 085 (SC)>
Madras High Court Cites 9 - Cited by 0 - Full Document
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