Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The appellant, engaged in manufacturing SS Hose Assembly, Flange & Fittings, also procured MS Round, TMT Bars, etc., performed work on them, and cleared them to buyers after availing CENVAT credit on inputs. The entire CENVAT credit was reversed upon clearance to buyers. The demand of Rs. 1,46,75,425/- towards CENVAT credit and u/s 11D indicates the credit was properly reversed. The goods' clearance falls u/r 3(5) of CCR, 2004 rather than finished goods clearance. The appellant provided documentary evidence of receiving goods, accounting in books, and banking channel payments. The CESTAT held that denying CENVAT credit was unjustified. Regarding time limitation, the show cause notice was issued belatedly in 2013 for transactions during 2008-10, which were part of ER-1 returns relied upon. No suppression was established, making the demand time-barred. The appeals were allowed on merits and time bar.
The appellant, engaged in manufacturing SS Hose Assembly, Flange & Fittings, also procured MS Round, TMT Bars, etc., performed work on them, and cleared them to buyers after availing CENVAT credit on inputs. The entire CENVAT credit was reversed upon clearance to buyers. The demand of Rs. 1,46,75,425/- towards CENVAT credit and u/s 11D indicates the credit was properly reversed. The goods' clearance falls u/r 3(5) of CCR, 2004 rather than finished goods clearance. The appellant provided documentary evidence of receiving goods, accounting in books, and banking channel payments. The CESTAT held that denying CENVAT credit was unjustified. Regarding time limitation, the show cause notice was issued belatedly in 2013 for transactions during 2008-10, which were part of ER-1 returns relied upon. No suppression was established, making the demand time-barred. The appeals were allowed on merits and time bar.
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