licence under the said Act;
(iii) Materials means -
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packing ... licence under the said Act.
(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture
such rates as may be specified for import of raw materials, intermediates, components, parts, packaging material etc. According to the Policy, the DEPB scrips issued
required. The credit is available for
import of raw materials, intermediates, components,
parts, packing material, etc.
3. Advance License and /or materials imported there
under
five years period or any other charges. Inputs mean raw materials, intermediates, components, consumables, parts and packing materials.
10. It can be seen from
stair case for under carriage,
turn table, Bucket wheel boom, discharge boom, intermediate boom
and counter weight boom.
(ii) Motor foundation and motor covers ... Cabin and houses (20)
In addition to the above the following components have been repaired and re-
used :
(i) Steering tiller (FST and RST):
These
product involved in the case before us are not samples but components supplied to divisions for repairs and maintenances of buses. The facts of this ... supra). The issue involved was dutiability of carbonless paper emerging at intermediate stage during the process of manufacture of carbon. It was observed
with suppliers.
The AO accepted the discrepancy on account of excise duty
component, but discrepancy aggregating to Rs.42,51,838/- remained
as per details ... account
in
S.No. Name of the party of excise Differences
accounts
component unexplained
(Rs.)
(Rs.)
1. Bharat Dyechem 507708 430983 76725
2. Lakeland Chemiclas
observed that assessee has
seven plants at Turbhe which produce different intermediate products
which are then blended together in Blending plants I and II before ... output of the assessee company. It is only a small component of the
many inputs required by the assessee. In view of the above
certain moulds for the former the ultimate use thereof in manufacture of intermediate goods for the appellant. Instead of moving the moulds from one place ... premises to the job workers premises for use in manufacturing intermediate goods, book entry was only made by way of a note
Mawana Sugars Ltd vs Punjab State Electricity Regulatory ... on 12 July, 2012
BEFORE THE APPELLATE
