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Documents citing Collector Of Central Excise, Pune Etc. ... vs Dai Ichi Karkaria Ltd. Etc. Etc on 11 August, 1999

Tvl.Sahyadri Industries Ltd vs Https://Www.Mhc.Tn.Gov.In/Judis on 18 April, 2023

69. The Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448, 1999 (112) ELT 353 has explained the above concept elegantly in the context of Modvat Credit under Central Excise Rules, 1944.The decision of the Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448 is relevant even in the context of TN VAT Act, 2006. In fact, it will remain contemporary for all time to come, as long as the concept of input tax credit exist and operates on similar line. Therefore, the principle must be kept in mind.
Madras High Court Cites 188 - Cited by 0 - S Vaidyanathan - Full Document

Tvl.Sahyadri Industries Ltd vs Https://Www.Mhc.Tn.Gov.In/Judis on 18 April, 2023

69. The Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448, 1999 (112) ELT 353 has explained the above https://www.mhc.tn.gov.in/judis 123/215 T.C.No.19 of 2022 and etc., batch concept elegantly in the context of Modvat Credit under Central Excise Rules, 1944.The decision of the Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448 is relevant even in the context of TN VAT Act, 2006. In fact, it will remain contemporary for all time to come, as long as the concept of input tax credit exist and operates on similar line. Therefore, the principle must be kept in mind.
Madras High Court Cites 190 - Cited by 0 - S Vaidyanathan - Full Document

Tvl.Sahyadri Industries Ltd vs Https://Www.Mhc.Tn.Gov.In/Judis on 18 April, 2023

69. The Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448, 1999 (112) ELT 353 has explained the above https://www.mhc.tn.gov.in/judis 123/215 T.C.No.19 of 2022 and etc., batch concept elegantly in the context of Modvat Credit under Central Excise Rules, 1944.The decision of the Hon’ble Supreme Court in CCE Vs. Dai Ichi Karkaria Ltd., (1999) 7 SCC 448 is relevant even in the context of TN VAT Act, 2006. In fact, it will remain contemporary for all time to come, as long as the concept of input tax credit exist and operates on similar line. Therefore, the principle must be kept in mind.
Madras High Court Cites 190 - Cited by 0 - S Vaidyanathan - Full Document

The State Of Karnataka vs Sonal Apparel Private Limited on 22 December, 2022

31. Thus, in view of the above recorded findings, we respectfully agree with the opinion of the Hon'ble Single Judge. The law laid down in Collector of Central Excise, Pune v. Dai Ichi Karkaria STRP No.234/2016 24 Ltd (stated supra), has been time and again followed by the Hon'ble Supreme Court in several cases.25 Thus, it is settled that the input tax credit is an indefeasible right.
Karnataka High Court Cites 27 - Cited by 0 - P S Kumar - Full Document

The Commissioner Of Income Tax vs Indo Nippon Chemical Co. Ltd. on 14 August, 2000

We make it clear that our judgment in the present case is based on the judgment of the Supreme Court in the case of Diichi Karkaria Ltd., (supra). In the circumstances, we make it clear that Modvat credit must be only for raw material consumed. It cannot be taken for the full amount. In the light of the above discussion, it is clear that the gross profit figure remains the same and, therefore, the A.O. erred in invoking the proviso to section 145(1) of the Income Tax Act.
Bombay High Court Cites 15 - Cited by 5 - S H Kapadia - Full Document

The State Of Karnataka vs Mukund Limited on 18 December, 2023

31. Thus, in view of the above recorded findings, we respectfully agree with the opinion of the Hon'ble Single Judge. The law laid down in Collector of Central Excise, Pune v. Dai Ichi Karkaria, Ltd (stated supra), has been time and again followed by the Hon'ble Supreme Court in several cases. Thus, it is settled that the input tax credit is an indefeasible right.
Karnataka High Court Cites 10 - Cited by 0 - S S Yadav - Full Document
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