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Case Law Details

Case Name : Lakshmi Machine Works Ltd. Vs Commissioner of GST &
Related Assessment Year : 05/10/2021
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Lakshmi Machine Works Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Cost fully amortized – additional casting cleared using same pattern – demanding continuation of amortization on additional casting legally unsustainable.

Facts-

The appellant received patterns from their customers to whom they supply the casting manufactured using the patterns. In one of the order the total cost of pattern was amortized and accordingly the appell

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