that might have been used in the course of
manufacture of the inputs by the suppliers of the assessee. It also
does not indicate ... maintained by them. They have also given data of the
fly ash content of the inputs (FOB sheets) which they received from
their parent unit
there were some adjustments in recording price data of inputs, initially assigned in the trial balance sheet based on an estimate with reference
customer, housed in a metal sheet casing. It has a touch-screen monitor instead of a normal monitor. Input signals are received through human touch ... digital signals and transmitted to CPU for processing. By directly receiving input data, the touch-screen monitor acts as an input unit and, by converting
clearances
but conceal material facts, namely that: the purported
"inputs" were not inputs under Rule 2(k); goods were sent to
job-workers ... perused the appeal records,
judicial precedents cited, examined the Appellants
comparative data sheets from purchase of Coils to again
resending it back to the same
credit on inputs and conducted detailed investigation. After conducting
detailed investigation, they found that the data as revealed in the balance
sheets for years
these metals without reversing credit. The data retrieved form pen drive revealed unaccounted receipt and issue of inputs. It also revealed that appellant was procuring ... ingots is shown in data in the pen drive. The allegation of the department that though excel sheet showed consumption of 1915.661 of Dilution/dross
Additional customs duty of Rs. 35,91,820/- paid on import of input made vide different Bill of Entries during September 2003 to December ... that when landed cost of the input included duty element according to own averment of the appellant and data submitted by the Chartered accountant, that
Acc Ltd vs Shimla on 1 July, 2024
1 E/60736,60830/2019
CUSTOMS, EXCISE
M/S. Huawei Technologies Co. Ltd vs Anti Dumping And Allied Duties on 24 February
Rule 3(1) of the Credit
Rules which allows credit on input/ input services used exclusively
for taxable activities.
3.6 He further submits that apart ... still the
jurisdictional superintendent only verified the balance sheet,
(iii). that there are no independent balance sheets of the other
units of the appellant company
