manufacture of parts, components, sub-assemblies,
toolings or intermediates; or
(ii) rendering of services, or supplying or rendering, not more
than fifty per cent
intermediate products (milk crumbs, refined milk chocolate and four other intermediate products) are captively consumed in the Respondents own factory. These intermediate products ... provide the details of a particular component of cost of production in respect of the intermediate goods being valued under Rule
each intermediate stage and take credit of such duty at each subsequent stage, starting from the basic material, turning out components and finally ending with
binding precedent. We are unable to agree. If the component of interest is on the tax or duty demanded on the product and if that ... adjusted against the credit available at the intermediate stage, then the demand itself was neutralised. Once it was so neutralised and in terms
allowed.
2006 (206) E.L.T. 842 (Tri. - Del.)
JAIN METAL COMPONENTS PVT. LTD.
Versus COMMR. OF C. EX., JAIPUR-II
2.?Brief facts ... engaged in the manufacture of Brass Components from Brass Rods. During the manufacture of brass components, brass boring emerged as waste. The appellants were clearing
holding that no identifiable product such as TA has emerged in the intermediate stage in the manufacture of Tractor which is exigible to duty. Aggrieved ... independent product and is then put for online assembly along with other components of Tractors. He submits that on 26.7.2001 the officers of Central Excise
M C Mehta vs Union Of India on 10 December, 2015
Author: Swatanter Kumar
Bench
Kumar
Chand Prakash & Co.
Adjournment Request
Ajanta Soya Ltd.
Satyam Auto Components Ltd.
Vijay Solvex Ltd.
Knight Trading Company
Bhagwati Refineries
Gaurav International
Shri ... Singh Spl. Counsel
Shri Ahibaran
Addl. Commr.(A.R.)
Vs
Clarity Intermediates & Pesticides
:Respondent
Nicholas Piramal(Aaacn4538pxm005)
Cosmos Chemical Corporation
None
Colosperse Chemical Corporation
point of delivery at
the premises of the purchaser or at any intermediate
point.
4. It is clarified that in case the Owner/Seller ... Chapter XVII-B of the Act are not applicable on the
component of Gas Transportation Charges paid by the
purchaser to the Owner/Seller
submits that as the Respondents/OPs-Bank refunded the 'Welfare Fund Component' only on 26.12.2012 against the Application dated 29.11.2010 for the same ... said Scheme and thereby denying the Appellant/Complainant in the intermediate period the medical benefits which were admissible only after the said refund is effected
