Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (11) TMI 400

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This is an appeal preferred by Revenue being aggrieved by the Order-in-Appeal No. 389/98, dated 17-11-1998, passed by the Commissioner (Appeals). 2. We heard Shri M.P. Singh, ld. DR and Shri Bipin Garg, ld. Advocate. The brief facts are that the Respondents M/s Bharat Electricals are purchasing Pig Iron and C.I. Scrap from the market and sending the same to M/s Sagoon Foundry Pvt. Ltd. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from payment of duty, the case of the appellant is fully covered under Notification 84/94-CE. The ld. DR has emphasised that the Respondents, under their letter dated 3-8-98, have themselves sought permission to move the raw materials under Chapter X procedure and as such they could not subsequently claim any grievances if the Assistant Commissioner directed them to send the products under Chapte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ovides exemption from payment of duty to the excisable goods which are cleared by a manufacturer to a place outside his factory for getting any job works done on the specified goods subject to the condition that the supplier of the raw-material gives an undertaking to the proper officer. As the raw material is purchased from the market and no exemption from payment of duty is sought in respect of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates