Case Law Details
Case Name : Jaisawal Neco Industries Ltd Vs Principal Commissioner of Central Tax & Central Excise (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Jaisawal Neco Industries Ltd Vs Principal Commissioner of Central Tax & Central Excise (CESTAT Delhi)
The issue involved in this appeal is whether the provisions of Rule 3(5)(B) of CCR, 2004 are attracted in case of making a general provision in the books of account for slow moving/non moving inventory, without reducing the value of such inventory.
In this case appellant have only created a general provision for slow/non-moving inventory and have admittedly not written of the inventory
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