Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CEGAT: Tin plate shortage not taxable. Appellate Tribunal rules in favor of M/s. Rama Phosphates Ltd.</h1> The Appellate Tribunal CEGAT ruled in favor of M/s. Rama Phosphates Ltd., stating that they are not liable to pay duty on tin plates found short in their ... Demand - Shortage of inputs namely tin plates The legal judgment by the Appellate Tribunal CEGAT, New Delhi involved whether M/s. Rama Phosphates Ltd. are liable to pay duty on tin plates found short in their factory and if the assessable value of tin containers was correctly determined. The Appellants manufacture tin containers exempted from duty under Notification No. 10/96-C.E. The Tribunal ruled that since the tin containers are exempted from duty, there is no liability for shortage of tin plates or incorrect valuation, and the appeal was allowed.
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