TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether MODVAT credit on metal containers was admissible when no declaration had been filed covering that input under the MODVAT scheme.
Analysis: The declaration filed by the manufacturer did not include metal containers as an input. The Tribunal held that, on the scope of Rule 57-G(2), a manufacturer who has not filed the requisite declaration in respect of the inputs concerned is not entitled to take credit of duty paid thereon. The contention that the omission was only a condonable irregularity was rejected.
Conclusion: MODVAT credit on metal containers was held to be inadmissible, and the issue was decided against the assessee.
TaxTMI 
TaxTMI 
