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>Court allows writ petition on incorrect Modvat credit under Rule 57A, affirms credit for inputs used off-site.</h1> <h3>SHREE CEMENT LTD. Versus UNION OF INDIA</h3> SHREE CEMENT LTD. Versus UNION OF INDIA - 2003 (161) E.L.T. 94 (Raj.) The High Court of Judicature for Rajasthan at Jodhpur ruled in the case of M/s. Shree Cement Ltd., Beawar regarding incorrect Modvat credit availed under Rule 57A of the Central Excise Rules, 1944. The court referenced the decision in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. and concluded that the inputs used need not be within the factory premises for credit to be allowed. The court allowed the writ petition and set aside the show cause notice dated 18-2-2000.
TaxTMI 