Steel Plates and MS Channels are used in the fabrication of chimney which is an integral part of the diesel generating set and will fall within the ambit of the expression `capital goods’.
Steel Plates and MS Channels are
used in the fabrication of chimney which is an integral part of the diesel
generating set and will fall within the ambit of the expression `capital goods'.
In a recent case against M/s
Saraswati Sugar Mills Apex Court held that "In this instant case, the Court was
considering whether steel plates and M.S. Channels used in fabrication of
chimney for diesel generating sets are entitled to avail of MODVAT credit by treating them as capital goods in terms of
Rule 57Q of the Central Excise Rules. This Court, applying `user test', has
arrived at Read More
The word ‘;consumer’; in this clause refers to the person who purchases the product for his consumption, as distinct from a purchaser who trades in it- SC
The issue which falls for
consideration in the present appeal is whether the treatment given or the
process undertaken by the appellant to Helium gas purchased by it from the open
market would amount to manufacture, rendering the goods liable to duty under
Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. Chapter
Note 10 of Chapter 28 of the Act, in relation to `manuf
Preamble: The government & its
department exist for orderly conduct of business & not for harassing the users &
abuse of authority for personal benefits or causing pecuniary losses to the
users of the system. The policy makers are fully responsible & accountable for
making transparent & proper policy to ease administration & if there is a
problem then they need to take appropriate action. If the officials at
implementation level indulge into mischief & ins