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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2007 (1) TMI 453 - AT - Central Excise

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        Capital goods credit on leased factory transfer stayed pending appeal amid conflicting views on deemed removal Capital goods credit was disputed on the ground that transfer of the factory on lease amounted to deemed removal of the capital goods under Rule 57U of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Capital goods credit on leased factory transfer stayed pending appeal amid conflicting views on deemed removal

                              Capital goods credit was disputed on the ground that transfer of the factory on lease amounted to deemed removal of the capital goods under Rule 57U of the Central Excise Rules, 1944. The tribunal also considered whether recovery should be stayed pending appeal. It granted waiver of pre-deposit and stayed recovery, and because of conflicting views on the issue, referred the appeal to a Division Bench for further consideration.


                              Issues: Whether capital goods credit could be denied on the footing that the factory was transferred on lease and the capital goods were deemed to have been removed by the appellant under Rule 57U of the Central Excise Rules, 1944; and whether pre-deposit and recovery should be stayed pending appeal.

                              Outcome: The order granted waiver of pre-deposit and stay of recovery, and referred the appeal to a Division Bench for consideration of the conflict of views.

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