consumption as raw
materials, component parts and inputs in the manufacture of an
intermediate or finished product, the tax payable on such goods
shall ... consumption as raw material, component parts and inputs in the
manufacture of an intermediate or finished product. It is only such
goods that are liable
consumption as
raw materials, component parts and inputs in the
manufacture of an intermediate or finished product, the tax
payable on such goods shall ... consumption as raw material,
component parts and inputs in the manufacture of an intermediate or
finished product. It is only such goods that are liable
words that are its neighbours raw material, component part, sub-assembly part and intermediate part. So read, it is clear that the word consumables therein
each intermediate stage and take credit of such duty at each subsequent stage, starting from the basic materials, turning out components and finally ending with
components or accessories of said machinery. Similarly, using RCC various structures are created by the appellants for passage of raw material and storage of intermediate ... creation of various permanent civil structures, not to be considered as components and accessories of identified capital goods, the question of extending credit on such
learned counsel for appellant, it was observed that if the components of interest is on the tax or duty demanded on the product ... adjusted against the credit available at the intermediate stage, then the demand itself would be neutralized. It was also stated that such view is taken
appellant, the subject items were used for fabrication of parts component and accessories of capital goods. The appellant has also furnished the Chartered Engineer Certificate ... items were used for making the raw material bunkers , finished product bunkers, intermediate bunkers,(storage), rotary kiln , rotary cooler, chimneys, after burning chambers, dust settling
Makemytrip (India) Pvt Ltd vs Union Of India & Ors on 1 September, 2016
Author
The Commissioner Of Customs (Exports) vs M/S. Prashray Overseas Private Limited on 28 March
Commissioner Of Central Excise, ... vs M/S Patodia Syntex Ltd on 22 March, 2016
IN
