manual.
These agreements contain typical clauses on anti-reuse, anti-reverse
engineering and limited copyright provision. Sometimes, these may have
clauses disclaiming of warranties
copyright or other proprietary notice from the
software or decompiling, disassembling, reverse engineering, or
making any other attempt to reconstruct or discover the source
code
copyright or other proprietary notice from the software or
decompiling, disassembling, reverse engineering, or making any other
attempt to reconstruct or discover the source code
Vijaya Engineering Works. The original authority dropped proceedings in respect of an amount of Rs.64,57,60,966/-. The appellant had already reversed credit ... which was reversed by them before utilization. The issue is settled in the cases of Bill Forge (P) Ltd. case and Strategic Engineering
TMAJ) personal in
nature (machinery repairs expenditure)
9 Gopi Engineering works -
11.05.2010 Bill no. 05 Reversible settings 61,739
New Tech Machines
10 12.07.2010 Bill ... 1088 & 1089/2016
21 Payment to Gajalakshmi Engineering works
22.11.2010 Bill No.56 40,000
11.12.2010 Bill No.562, New Tanker Assembly material
larger bench of the Hon'ble ITAT has reversed the decision of Patel
Engineering and has clearly defined that a developer
credit of Rs.4,17,918/- on common input services which it reversed even prior to the issuance of the Order-in-Original. Therefore ... dutiable goods was reversed prior to the issuance of the primary adjudication order. In the case of Josts Engineering Co. Ltd. (Supra) (in para
such he submitted that there is no need to reverse CENVAT credit and consequently the question of payment of interest does not arise ... this Tribunal in Sanghavi Engineering (supra), I am of the considered view that the appellant is not liable to reverse CENVAT credit when the value
perused the records. The assesse has reversed the irregularly availed credit before utilisation. The same was reversed prior to issuance of show cause notice ... assessee/ respondents has reversed the credit prior to utilisation, relying upon the decision in the case of Billforge Ltd and Strategic Engineering Ltd(supra
appellants reversed the credit prior to utilization of the same. The issue whether interest is payable on credit which was availed but reversed before utilization ... Strategic Engineering Ltd. case the Honble High courts have taken the view that no interest is payable when the credit is reversed before utilization