Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Tribunal rules for Appellants, granting CENVAT Credit and overturning penalties and confiscation.</h1> <h3>M/s Silver Line Plastpack Pvt. Ltd, M/s Rachana Seedsw Industries, Archan Polyfilms Pvt. Ltd., M/s Sunshine Polymers, M/s Ashutosh Multifilms, M/s Rainbow Packaging Pvt. Ltd., M/s Risabh Packaging, M/s Promact Plastics Ltd. & M/s Ketan Jute Bags Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Bhavnagar And Commissioner, Central Excise & Service Tax, Bhavnagar Versus Shri Vikram P. Duvani</h3> The Tribunal ruled in favor of the Appellants, allowing their appeals and rejecting the Revenue's appeal. The judgment emphasized the absence of imported ... Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – Appellant contends that there is no prohibition to send goods to job worker for manufacture of final goods - Goods sent to job worker under provisions of Notification No.214/86 and were cleared on payment of Central Excise duty – Revenue contends that notification prohibits goods to be transferred or sold thus notification has been violated – Contravention of provisions of FTP as goods imported should be for own use. Held That:- Goods were sent to job worker under terms of Notification No.214/86-CE and a list of job workers were also submitted to the Central Excise authorities - There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - Appellants are eligible for availing CENVAT Credit and interest and penalties are liable to be set aside - Confiscation of goods and redemption fine are also set aside – Decided in favour of assessee. Issues:1. Interpretation of Customs notification regarding duty exemption under the Target Plus Scheme.2. Whether sending imported goods to job workers for further manufacturing violates the notification.3. Compliance with Foreign Trade Policy provisions.4. Applicability of conditions for duty exemption under the Target Plus Scheme.5. Ownership and transfer of imported goods to job workers.6. Impact of Public Notice 113/2007 on the case.Issue 1: Interpretation of Customs notification regarding duty exemption under the Target Plus SchemeThe case involved the Appellants operating under the Target Plus Scheme, seeking exemption from Customs duty on imported goods. The Customs notification allowed duty-free import for goods used in manufacturing final products subject to payment of applicable duty upon clearance. The Department alleged a violation, stating the Appellants sent imported goods to job workers for further manufacturing, contrary to the notification.Issue 2: Violation of Customs notification by sending goods to job workersThe Appellants argued that the Customs notification did not prohibit sending imported goods to job workers for manufacturing final products. They contended that they followed procedures under Notification No.214/86-CE and cleared final goods by paying Central Excise duty. The Revenue contended that transferring imported goods to job workers breached the notification's provisions, citing restrictions on transfer/sale of imported goods.Issue 3: Compliance with Foreign Trade Policy provisionsThe Revenue highlighted Foreign Trade Policy provisions requiring imported goods for 'own use' and contended that sending goods to job workers did not fulfill this requirement. They argued that transferring goods to job workers violated the Policy, coupled with the Customs notification restrictions.Issue 4: Applicability of conditions for duty exemption under the Target Plus SchemeThe Tribunal analyzed the Target Plus Scheme under the Foreign Trade Policy, which incentivized duty credit for exports. The duty exemption was governed by Notification No.32/2005-Cus, emphasizing conditions for duty credit certificates issued to eligible exporters for incremental export growth.Issue 5: Ownership and transfer of imported goods to job workersThe Tribunal examined the condition prohibiting transfer/sale of imported goods under the Customs notification. It found that the Appellants retained ownership when sending goods to job workers for further processing. The Tribunal observed that ownership only transferred upon final sale of processed goods, not during the manufacturing process by job workers.Issue 6: Impact of Public Notice 113/2007 on the caseThe Tribunal referenced Public Notice 113/2007, emphasizing the role of job workers in converting imported goods into final products. The Notice clarified that job workers could be used for processing imports under the Scheme, allowing sale of resultant products in the market post-conversion. This supported the Appellants' utilization of job workers for manufacturing without violating transfer restrictions.In conclusion, the Tribunal ruled in favor of the Appellants, allowing their appeals and rejecting the Revenue's appeal. The judgment emphasized the absence of imported goods transfer, enabling the Appellants to avail CENVAT Credit and setting aside penalties and confiscation of goods.

        Topics

        ActsIncome Tax
        No Records Found