2024 (12) TMI 936

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..... Saravanan For the Appellant : Mr. G. Nanmaran Special Government Pleader For the Respondent : Mr. M. Hariharan ORDER C. SARAVANAN, J. This Tax Case Revision has been filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore in CTSA No.115/2017 dated 10.03.2022, raising the following substantial questions of law: 1. Whether the o....

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.... of the Hon'ble Supreme Court in Empire Industries and Others -vs- Union of India and Others (64 STC 42). The operative portion of the impugned order reads as under: "7. Heard both sides and perused the connected records. The point raised for consideration in the present appeal filed is that: a) as to whether the reveral tax credit of Rs. 8,00,845-00 on capital goods, made by....

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....se of the words "processing" available under Section 2(11) of the Act. 10. Further, the first appellate authority followed the Hon'ble Madras High Court decision in (2001) ECC 151, 2001 (129) ELT 48 (Mad) wherein it was held " the definition of manufacture in Section 2(f) includes any process incidental or ancillary to the completion of a manufactured product. The manufacturer referre....

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....ng authority and the findings of the first appellate authority. As such, we find that there is no forceful and valid reasons on the part of the assessing authority in holding to disallow or deny the claim of ITC on the capital goods and even the findings so given in Point No.(a) to (c) above are not substantiated with any ruling of judicial forums. The mere one word reason adduced by him is found ....