Declaration of stock requires assessees to disclose addresses of any off site premises holding textile stock. Under rule 9A of the Cenvat Credit Rules, assessees must declare stock as of the transitional cut off and, if that stock is kept at locations other than the registered premises, must state the address of each such premise in the stock declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration of stock requires assessees to disclose addresses of any off site premises holding textile stock.
Under rule 9A of the Cenvat Credit Rules, assessees must declare stock as of the transitional cut off and, if that stock is kept at locations other than the registered premises, must state the address of each such premise in the stock declaration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.