TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court overturns Tribunal decision on excise duty for non-marketable goods.</h1> <h3>CIMMCO BIRLA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> The Supreme Court ruled in favor of the appellant in a case involving excise duty on inputs used for manufacturing railway wagons. The Court set aside the ... Duty demand - Captive consumption - Exemption from duty - whether the inputs/parts which were used for manufacturing of Railway wagons are to be subjected to Excise duty - Held that:- these are intermediate products and captively used and would come within the definition of “manufacture”. However, before these goods could be exigible to the Excise duty, it was also incumbent upon the Department to prove that the said parts were marketable. - Department did not lead any evidence to demonstrate that these products are marketable - Impugned order is set aside - Decided in favour of assessee. The Supreme Court ruled in favor of the appellant in a case involving excise duty on inputs used for manufacturing railway wagons. The appellant argued that the goods in question were not marketable, and the Department failed to prove otherwise. The Court set aside the Tribunal's order and allowed the appeal.
TaxTMI 
TaxTMI 
