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>Dismissal of Modvat credit claim petition under Central Excise Act upheld, citing capital goods definition.</h1> <h3>COMMISSIONER OF C. EX., DELHI-III Versus SB. PACKAGING LTD.</h3> COMMISSIONER OF C. EX., DELHI-III Versus SB. PACKAGING LTD. - 2002 (143) E.L.T. 503 (P & H) The High Court of Punjab & Haryana at Chandigarh dismissed a petition under Section 35H(I) of the Central Excise Act, 1944 regarding Modvat credit claim disallowed by the Assessing Authority. The Commissioner reversed the order, which was upheld by the Tribunal. The Revenue's appeal was dismissed by the Tribunal, and the court held that the goods in question are capital goods as defined under Rule 57Q of the Central Excise Rules, 1944. The court dismissed the petition due to a delay in filing and cited a Supreme Court decision that concluded against the Revenue.
TaxTMI 