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

2002 (6) TMI 411

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al is admitted since the issue appears to be repetitive and taken up for disposal with consent. The respondent is absent and unrepresented. By its letter dated 9-5-2002, it has asked for a decision on merits. 2. The Asstt. Commissioner has denied Modvat credit under Rule 57Q taken by the applicant between January and March, 1999 on various goods the applicant received. He finds that none of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Commissioner in the Tribunal s decision is misplaced. Those decisions were rendered in the context of the definition then prevailing in Rule 57Q of capital goods which, was not with reference to tariff heading, but defined then as goods required for producing or processing of any goods or bringing about change in any substance for the manufacture of the final product. Where capital goods are .....

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