<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2005 (3) TMI 606 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=115426</link>
    <description>Verification of the exact quantum of admissible Modvat credit on rejected or returned goods used for reprocessing, re-examination or re-packing was treated as incidental to the main dispute on credit eligibility. The Tribunal held that the Commissioner (Appeals) did not travel beyond the scope of the show cause notice by directing the lower authorities to ascertain the correct amount of credit, because proper quantification was necessary to ensure that only lawfully admissible credit was granted. It also noted that similar incidental verification is common in excise matters and that no prejudice resulted from requiring proper ascertainment of the credit involved.</description>
    <language>en-us</language>
    <pubDate>Mon, 28 Mar 2005 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 29 May 2012 15:56:40 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=152425" rel="self" type="application/rss+xml"/>
    <item>
      <title>2005 (3) TMI 606 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115426</link>
      <description>Verification of the exact quantum of admissible Modvat credit on rejected or returned goods used for reprocessing, re-examination or re-packing was treated as incidental to the main dispute on credit eligibility. The Tribunal held that the Commissioner (Appeals) did not travel beyond the scope of the show cause notice by directing the lower authorities to ascertain the correct amount of credit, because proper quantification was necessary to ensure that only lawfully admissible credit was granted. It also noted that similar incidental verification is common in excise matters and that no prejudice resulted from requiring proper ascertainment of the credit involved.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Mon, 28 Mar 2005 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=115426</guid>
    </item>
  </channel>
</rss>