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Case Law Details

Case Name : M/s. Aidees Electronics Pvt. Ltd. Vs The Commissioner of Central Excise (Madras High Court)
Related Assessment Year :
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CA Urvashi Porwal Brief of the Case In the case of, M/s. Aidees Electronics Pvt. Ltd. V/s. CCE it was held by Madras High Court that if the original authority had invoked the enhanced period of limitation on only one particular ground viz., suppression of fact and the appellate authority had set aside that finding, the larger period of limitation was not available to the Department themselves in view of the fact that the Tribunal did not interfere with the finding of the first appellate authority relating to the only basis on which the enhanced period of limitation was taken recourse to by t...
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0 Comments

  1. sujan mukherjee says:

    WOULD YOU PLEASE CLARIFY ABOUT CAPTIAL GOODS REGARDING COMPUTER
    (OUR UNIT IS STEEL MANUFACTURER)

    HS CODE 8471 i.e.ARE COMPUTER , LAPTOP,OR COMPUTER COMPONENT AND SPARES, ELIGIBLE FOR CENVAT CREDIT OR NOT? KINDLY PROVIDE US WITH SOME ADVISE,INSITE AND NOTIFICATION OR CIRCULAR,SHOWCASE REF.OF CENTRAL EXCISE.

    CAPITAL GOODS RULE 2 (a) CENVAT CREDIT RULE 2004 HAS 84 TARIFFS. ARE ALL THESE 84 TARIFES ALSO APPLICABLE FOR CENVAT CREDIT OF COMPUTER ,LAPTOP,AC,??
    KINDLY PROVIDE ME A LEGAL NOTE FOR THE SAME

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