Consumption - Year 2002 - Judgments

Sep 13 2002 (HC)

Elecon Engineering Co. Ltd. and anr. Vs. Gujarat Mineral Development C ...

Court: Gujarat

Decided on: Sep-13-2002

Reported in: (2003)2GLR956

..... referred to the following clauses ii 16 30 4 bidder shall guarantee the total power consumption required atthe input terminals of drive motors of the following equipmentat the above mentioned guaranteed ..... moment suggesting that the petitioner had adhered to the requirements on the aspect of power consumption but this discussion has become necessary only because though admittedly the petitioner s bid .....

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Apr 25 2002 (HC)

K.C.P. Limited, Vuyyuru, Krishna District Vs. Government of A.P. and o ...

Court: Andhra Pradesh

Decided on: Apr-25-2002

Reported in: 2002(3)ALD830; 2003(1)ALT551

..... of ethyle alcohol prior to the imposition of total prohibition on the manufacture sale and consumption of alcoholic drinks in andhra pradesh a major portion of the rectified spirit manufactured by ..... the excise act defines an excisable article which means a any alchololic liquor for human consumption b any intoxicating product c opium d other narcotic product or psychotropic substance which the .....

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Nov 25 2002 (TRI)

Commissioner of C. Ex. Vs. G.M. Re-rollers

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

Decided on: Nov-25-2002

Reported in: (2003)(153)ELT392Tri(Chennai)

..... that there is corroborative evidence however they are required to substantiate the factor of electricity consumption for the production and clandestine removal of the goods therefore i set aside the ..... point is required to be taken into consideration the revenue should establish with figures of consumption of electricity the fact of clandestine production and clearance of goods with other supporting .....

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Apr 26 2002 (TRI)

Gurudayal Gangabux Pvt. Ltd. Vs. C.C.T. and ors.

Court: Sales Tax Tribunal STT West Bengal

Decided on: Apr-26-2002

Reported in: (2002)128STC529Tribunal

..... brought in the local area was neither for sale nor for consumption or use no tax under act 1962 could be levied the ..... consumed it is therefore not necessary that by the act of consumption the commodity must be destroyed or used up kathiawar industries ltd ..... 1963 sc 906 the honourable court considered the meaning of the words consumption use or safe therein and observed the goods must be regarded .....

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Jan 18 2002 (TRI)

Dy. Cit Vs. Nutan Tobacco (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jan-18-2002

Reported in: (2002)75TTJ(Ahd.)329

..... analysis of the bardan account following concluding inferences are drawn a the assessee has inflated consumption of bardan account to the astronomical height b in the line of this business ..... learned authorised representative further submitted that the assessee followed a correct procedure for working out consumption of bardans in terms of value while finalising accounts he pointed out that the .....

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Jan 18 2002 (TRI)

Deputy Commissioner of Income Tax Vs. Nutan Tobacco (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jan-18-2002

Reported in: (2003)85ITD34(Ahd.)

..... analysis of the bardan account following concluding inferences are drawn a the assessee has inflated consumption of bardan account to the astronomical height b in the line of this business ..... learned authorised representative further submitted that the assessee followed a correct procedure for working out consumption of bardans in terms of value while finalising accounts he pointed out that the .....

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May 20 2002 (TRI)

Gupta Construction Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: May-20-2002

Reported in: (2004)84TTJ(All.)46

..... of store material and grit and the basis and evidence for consumption of stock this bench further sought clarification from the counsel for ..... on which above sales tax has been deducted 3a further the consumption of various inputs is in full conformity with the usual ..... but it is difficult to arrive at definite conclusion about exact consumption of raw material in the absence of specific evidence it is .....

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Jul 30 2002 (TRI)

Macneill and Magor Ltd. Vs. Commissioner of C. Ex.

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

Decided on: Jul-30-2002

Reported in: (2002)(84)ECC180

..... the goods and accounts were manipulated to show that the goods were removed for captive consumption whereas the goods were in fact not consumed captively after considering the reply furnished by ..... at ambattur who is another manufacturer located at another place in the guise of captive consumption both are public limited companies and are separate legal entities and separate juristic persons by .....

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Aug 29 2002 (TRI)

Autolite (India) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-29-2002

Reported in: (2002)(81)ECC417

..... plungers and rings and cleared the same out of their factory under invoices for captive consumption without payment of duty claiming exemption under the above notification the department detected this ..... hydrosulphite upto a quantity not exceeding 150 mt cleared by the manufacturer for home consumption during any financial year provided that the exemption under the notification was not available .....

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Nov 29 2002 (TRI)

Commissioner of Customs Vs. Cheminor Drugs Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Nov-29-2002

Reported in: (2003)(85)ECC555

..... by the adjudicating authority that the department should have obtained the account of raw material consumption in absolute terms appears to have erred in appreciating the evidence available on record ..... policy itself indicates the norms per unit to each product to regulate the requirement importation consumption by the licence holders iii the adjudicating authority did not consider and failed to .....

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