https://www.taxtmi.com/caselaws?id=335726 Refund of input tax credit under Section 18 of the Tamil Nadu Value Added Tax Act, 2006 had to be reconsidered where consumables used to make moulds were claimed to have been used in the manufacture of goods later exported. The authority rejected the claim only because the moulds themselves were not exported, without examining whether the statutory requirement under Section 18(1) read with Section 18(2) was satisfied by the use of those consumables in exported goods. The rejection was therefore set aside and the matter was remanded for fresh consideration after inspection and personal hearing. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 08 Dec 2016 15:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335726 Refund of input tax credit under Section 18 of the Tamil Nadu Value Added Tax Act, 2006 had to be reconsidered where consumables used to make moulds were claimed to have been used in the manufacture of goods later exported. The authority rejected the claim only because the moulds themselves were not exported, without examining whether the statutory requirement under Section 18(1) read with Section 18(2) was satisfied by the use of those consumables in exported goods. The rejection was therefore set aside and the matter was remanded for fresh consideration after inspection and personal hearing. Case-Laws VAT and Sales Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335726