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>Appeal allowed for revenue as benefits not available retrospectively.</h1> <h3>COMMISSIONER OF C. EX., COCHIN Versus PLASTIC RESINS & CHEMICALS</h3> COMMISSIONER OF C. EX., COCHIN Versus PLASTIC RESINS & CHEMICALS - 1999 (106) E.L.T. 100 (Tribunal) The case involves a revenue appeal against an Order-in-Appeal regarding Modvat credit scheme. The Tribunal held that the respondents were entitled to opt out of the scheme, but the refund claim for the period before opting out was rightly rejected. The appeal was allowed in favor of the revenue as benefits were not available with retrospective effect.
TaxTMI 