Invoice - Judgment Search Results

Cc Vs. Grover Overseas (P) Ltd. and ors.

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

Reported in: (1999)(84)LC184Tri(Chennai)

..... other documents in support of the value declared hence the department should have accepted their invoice value ii they submitted that the observation of the original authority that the special ..... show that actual transaction has taken place the lower authority has not indicated any contemporaneous invoice price for the goods of similar nature and similar grades hence the enhancements are .....

M/S. Boc India Ltd. Vs. Cce New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... basis that reason modvat credit on the basis of original invoices had been taken the additional commissioner after hearing the appellants ..... under the rules was permissible only on those copies of invoices which carried the words transporter s copy no intimation regarding ..... on the assistant commissioner to allow credit on the original invoices to the manufacturer if he was satisfied with the loss .....

Commissioner of Central Excise Vs. Concrete Udyog

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(118)ELT740TriDel

..... contain any such allegation and also that the depot invoices contained the invoice numbers and details of the duty payment made by ..... registered in terms of rule 57gg while issuing the invoices and the invoices therefore were not valid documents for taking modvat credit ..... of budgetary changes in 1994 95 relating to acceptance of invoice as proper document for purpose of modvat credit especially in .....

Auto Control (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(65)ECC91

..... as per pmp 5 import of printed material was also noticed scrutiny of the invoices showed that printed matter contained instructions manual for typewriters unpacking instructions instructions manual for ..... of the special understanding between the indian importer and the foreign supplier this proforma invoice and the fax message become more relevant as documents for indicating the correct price .....

Mahadev Industries Vs. Commissioner of Central Excise

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

Reported in: (2000)LC798Tri(Chennai)

..... the manufacturing premises they are accompanied by an excise invoice this invoice clearly shows the quantum of duty suffered by these ..... the south central railway on the body of the invoices therefore such invoices should not be held as being improper documents for ..... therefore the provisions regarding registration of dealers and that the invoice of such registered dealers be the only proper documents .....

Jairaj Ispat Ltd. Vs. Commissioner of Central Excise

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

Reported in: (1999)(114)ELT152Tri(Chennai)

..... no prohibition for verification and demand of duty according to the law the furnishing of invoice with a capacity which does not tally with the actual production amounts to misdeclaration ..... available it was considered and even after taking advice of the chartered engineer the said invoice was found reliable and accordingly the capacity was fixed initially therefore the commissionerate is now .....

Metagraphs Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(88)LC808Tri(Mum.)bai

..... aluminium stores the sub dealer carrying the details shown in the subsidiary gate pass invoices and the corresponding invoices issued by m s gujarat aluminium stores written submission made by the appellant ..... material from the department there is no statutory requirement for production of delivery challans and invoices along with rt 12 returns for taking modvat credit based on subsidiary gate passes .....

Nirmala Rishi Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC948Tri(Delhi)

..... declaration of value to the customs authorities the learned sdr therefore submitted that the under invoicing was the result of a carefully pre planned conspiracy and the parties and the persons ..... the same the documentation was routed through managing director s distribution firm at singapore false invoice declaring the value at singapore 610 per cellular phone was issued by the singapore firm .....

Ghatampur Sugar Co. Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(118)ELT671TriDel

..... observed that the appellants did not produce the copies of the invoices in proof of their submission that the necessary details of ..... the requisite details were specified in the upper part of the invoices issued by the registered dealer they have further stated that ..... in the declaration corresponds to pinion shafts in the relevant invoice according to the appellants these goods are also components of .....

Sri Ganganagar Bottling Co. Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(108)ELT287TriDel

..... during negotiations as the import in question is covered by a final invoice and a proforma invoice the proforma invoice of an earlier period should be ignored and assessment made based on ..... the final invoice particularly since that invoice mentions the relevant proforma invoice which also gives the same consolidated price 3 shri r ramanathan .....