Back
P.C.JAIN
Collector of Central Excise – Appellant
Versus
Kapsons Electro Stampings – Respondent
P.C. Jain, Member (T)
1. Since a common question is involved in all the three appeals, a common order is being passed.
2. Short question involved in these appeals is whether the MODVAT credit taken by the respondents herein in terms of Government of India's order F.No. B-22/5/86-TRU, dt. 7.4.1986 on steel sheets purchased from the open market from dealers of iron and steel products is permissible or not. The department contends, as a common ground of appeal, that the said deemed credit taken by the respondents herein is not admissible because the M.S. sheets are wholly exempted from duty under Notification 208/83, dated 1.8.1983 (as amended) and therefore, such M.S. sheets on which deemed credit has been taken by the respondents are clearly recognisable as non-duty paid and hence in terms of proviso (ii) to para 2 of Government of India's aforesaid order dated 7.4.1986 would apply making the credit Inadmissible.
The respondent company, on the other hand, contends inter alia, that the Notification 208/83, dated 1.8.1983 (as amended) does not give unconditional exemption, inter alia, to M.S. sheets. Before the sheets can be taken as wholly exempted under the said notification eithe
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
