S.H. Kelkar and Co. Ltd. Vs. Deputy Commissioner of

Decided On : Jul-31-1992

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the Excise Duty Regulations Act, the Excise Law, Section 263, Rule 57K, Rule 57, Chapter X, Chapter VIIA, Rule 57K, Rule 57G, Rule 57F(3, Rule 57, Rule 57-1, the Excise Law

CARDINAL: 1, 58,79,694, 87, 542, 154, 11-12-1990, 1-3-1986, 1 1/2, 19,545, 20,90,398-, 31-3-1989, 19,545(b, 58,79,694.Thus, 1-3-1986, 1-3-1986, one, two, 98, 13, 1953, 24, 1991.He, 18, 38, 188, 57J, 57, 176/86, 1-3-1986, 57P, 114, 115, 116, 37, 37, 117, 118, 119, 1, 2, 1, 3, 1, 2, 4, 5, 3, 6, 57, 1)(i, 2, 57, 1-3-1987, 1, one, 2165.82, 2953.38 2953.38, 329.47, 271.95, 57.52, 57.52, 329.47, 271.95, 57.52, 57.52, 57.52, Two, one, 82, 363, 57.52, 28

DATE: the assessment year 1989-90.2, 1985, the year, 1,27,441, the earlier years, 1975, 1985, one year, the subsequent year, the previous year, year 1988-89, 21st March, the assessment year 1988-89, the year, 1986, 1991, 44, the subsequent years, the subsequent year, this year, the earlier year, this year, the earlier year, this year, the year, 1944, 1986, 1944, 1985, 1944, 1985, 1st March, 1986, February, 1986, 1st March, 1986, 1944, 1971, at least seven days, six months, six months', five years', 10 days, Rule 57F(3, the previous year, the next year, the next year, year, the next year, the next year, that year, the years, 1971, the first year, the subsequent year, this year, this year

ORDINAL: first, Third, Third, first, first, second, first, second

ORG: MODVAT, the Supreme Court, Chowringhee Sales Bureau, McDowell &amp, Co. Ltd., CTO, MODVAT, MODVAT, MODVAT, MODVAT Credit, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT Credit Account, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, the Central Government, Jargon, MODVAT, MODVAT Credit', Assessing, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, the Research Committee, the Institute of Chartered Accountants, the Institute, the Supreme Court, Challapalli Sugars Ltd., CIT, Goodlass Nerolac Paints Ltd., ITD 270, the Research Committee, the Institute of Chartered Accountants, the Supreme Court, Chainrup Sampatram, CIT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, Refining Co. Ltd., Departmental Representative, Raymond Woollen Mills Ltd., ITO, Southern Asbestos Cement Ltd., the Supreme Court, Chowringhee Sales Bureau, McDowell &amp, Co. Ltd., MODVAT Scheme, the Supreme Court, CIT, British Paints India Ltd., Departmental Representative, Departmental Representative, the Supreme Court, Chowringhee Sales Bureau, McDowell &amp, Co. Ltd., the Institute of Chartered Accountants, Supreme Court, Challapalli Sugars Ltd., the Institute of Chartered Accountants, Southern Asbestos Cement Ltd., Tribunal, Raymond Woollen Mills Ltd., Tribunal, MODVAT, the Research Committee of the Institute of Chartered Accountants, MODVAT Scheme, MODVAT, the Central Excise Rules, Finance, MODVAT, MODVAT, MODVAT, MODVAT, the Central Excise Tariff Act, Scheme, MODVAT, MODVAT, MODVAT, Central Board of Excise, Customs, Notifications, the Collector of Central Excise, the Collector of Central Excise, the Central Government, Customs, the Central Government, the Collector of Central Excise, the Assistant Collector, the Assistant Collector of Central Excise, MODVAT, Departmental Representative, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, MODVAT, the Institute of Chartered Accountants, Department, the Supreme Court, Kedarnath Jute Mfg, Co.Ltd., CIT, ITR, Department, Revenue

GPE: valorem, India, India, India, India, assessee, India, assessee

PERSON: Sri Y.P. Trivedi, Sri Keshav Prasad, Bill, Rule 57A, Gazette, R.G. 23A, Particulars Transactions

PRODUCT: ITD 449

WORK_OF_ART: 'Valuation of Inventories', Chapters of Central Excise Tariff Act

NORP: excise,--