Circular No.637/28/2002-CX Board’s attention has been drawn to the Supreme Court judgement in Civil Appeal No.5340-5341 of 2000 in the case of M/s. Jaypee Rewa Cement wherein the Apex Court has held that MODVAT credit on explosives used in mines (which are outside the factory premises) for mining of lime stone (intermediate product) shall be available to the manufacturing unit under Rule 57 J of the erstwhile Central Excise Rules, 1944.
Notification No. 108-Income Tax It is notified for general information that enterprise/industrial undertaking listed at para. (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2002-2003
8th May,2002 Notification No. 7/2002 – Service Tax In exercise of the powers conferred by section 93 of the Finance Act,1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the […]
8th May, 2002 Notification No. 6/2002 Service Tax In exercise of the powers conferred by section 93 of the Finance Act,1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the Notification of the Government of India in […]
8th May, 2002 Notification No. 5/2002 Service Tax In exercise of the powers conferred by section 93 of the Finance Act,1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in […]
