Conditionality - Judgment Search Results

Cce Vs. H.M. Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Reported in: (2002)(100)LC336Tri(Hyd.)erabad

..... the appellants during the course of stock verification the officers found two numbers of air conditioners of 1 5 ton capacity lying unaccounted in the premises when questioned smt anita agarwal ..... proprietress informed the officers in her on the spot statement that the said two air conditioners found unaccounted were actually received 20 days back for repairs from their customers she followed .....

The Commissioner of Central Vs. H.M. Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the appellants during the course of stock verification the officers found two numbers of air conditioners of 1 5 ton capacity lying unaccounted in the premises when questioned smt anil agarwal ..... proprietress informed the officers in her on the spot statement that the said two air conditioners found unaccounted were actually received 20 days back for repairs from their customers she followed .....

Classic Air Conditioners Pvt. Ltd. Vs. Dr. Pawan Kumar JaIn and Anothe ...

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

s p saberwal member 1 by this order we shall dispose of application dated 5 1 2001 filed by the...

The Commissioner of Central Vs. Bpl Engineering Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... appeals hyderabad 2 the short point to be considered in these appeals is whether air conditioners measuring and testing instruments handling equipments and diesel forklift truck are capital gods in terms ..... not appear to be possible to manufacture the final products without using the air conditioners therefore the air conditioners would be eligible for capital credit as long as they are not utilized .....

Commissioner of Customs, Kandla Vs. Indo Nissan Oxo Chemicals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(147)ELT490Tri(Mum.)bai

..... the tribunal was dealing with the interpretation of the notification 56 78 which exempted air conditioners used in research and test laboratory the tribunal held that the benefit could be available .....

Gaviranga Enterprises, Tumkur Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the ld member j and lupin laboratories ltd by ld member t were on air conditioners without indicating whether they were plants or air conditioning units in any case the decision ..... bench consisting of the very same m j and m t have held that air conditioners are not eligible details of the use and items considered in these cases i snot .....

Sanjeev Kumar Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(149)ELT558Tri(Kol.)kata

..... nabbed search of the said truck resulted in recovery of video cassettes compressors and air conditioners of japanese made accordingly the officers seized the goods along with the truck and the .....

Visteon Automotive System India Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2002)(80)ECC139

..... in original for classification of item as parts of the air conditioner under chapter heading 84 15 of the central excise tariff ..... is that all motor vehicles irrespective of being fitted with air conditioners are being fixed with both these items they do not ..... stated that the item has got independent function from the air conditioner we notice that the department itself has reverted the classification .....

Shiva Shankar Granites (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)81ITD106(Hyd.)

..... explanatory note to the amendment to section 10b by the finance act 1994 by which conditionality was introduced to the effect that if at least 75 per cent of the turnover .....

Commissioner of Central Excise, Vs. Videocon Appliances Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1 the respondents herein who are manufactures of washing machine refrigerators air conditioners etc avail of modvat credit under rule 57a of the central excise rule 1944 credit .....