Invoice - Judgment Search Results

Haryana Acrylic Mfg. Co. Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(97)ECC162

..... asked from shri m s aggarwal managing director about these 33 invoices that when no data is available regarding clearance quantity etc ..... sdk further submitted that it is an admitted position that the invoice book of their registered firm at delhi was recovered from the ..... gets strengthened from the fact that they had destroyed the parallel invoices from serial nos 1 to 33 he finally submitted that the .....

Sunrise Structurals and Engg. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(117)LC307Tri(Mum.)bai

..... has been paid under the provisions of section 3a though the explanation defines invoice price and not invoice the term invoice has been defined in explanation to rule 52a 1 as assessee s ..... act 1944 availing of 12 deemed modvat credit without receipt of inputs and issuing fake invoices to other tlt manufacturers by fabricating statutory records showing receipt of goods under question availing .....

Aspaif Textile Laminations Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of changeover to the system of modvat credit though the system of dealer s invoices endorsed invoices subsidiary gate passes was full of confusion the credit pertains to the period from ..... details required for taking credit without referring to the contents of the corresponding enclosed invoices issued by the manufacturer further the details of the manufacturer and the corresponding manufacturer .....

The D.C.i.T, Special Range and Vs. Prem Cables (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... same must have been acted upon during the year and the invoices properly raised and the payments accordingly made it is highly unbelievable ..... authorities below or the tribunal further since the assessee was issuing invoices during the currency of year at actual rate of job ..... observed that the assessee had charged conversion charges as per original invoices at the rates of rs 4000 and rs 3000 per mt .....

Bengal Saws and Steel Products Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(93)ECC468

..... have allowed the credit taken on the basis of the endorsed invoices in this connection counsel relied on the following decisions of ..... that pre authentication of and pre printing of serial number on invoice was a mandatory requirement for modvat purpose and an assessee ..... counsel fairly conceded that the question whether original copy of invoice was a valid document under rule 57 g for availment .....

Buta Steels (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(167)ELT536TriDel

..... report of the government examiner of questioned documents on 11 invoices the duty was confirmed by the commissioner appeals the signatures ..... comparison with the admitted signatures in the photocopies of the invoices the name and address of the customers was mentioned to ..... to hand writing expert to compare the signatures on the invoices with the admitted signatures further we find that no investigation .....

Cce Vs. National Steel Inds. Ltd., Shri

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(97)ECC705

..... passing the same to their customers on the strength of fake invoices issued by national steel industries ltd that the additional commissioner ..... to show that they were themselves indulged in preparing the fake invoices for the purpose of availing modvat credit fraudulently he has ..... with the inquiry since the report clearly states that the fake invoices were generated at the end of the buyer on the .....

Boc India Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2005)(183)ELT449Tri(Kol.)kata

..... under section 4 shall be declared in the invoices themselves thus effectively each invoice was for all purposes a price declaration itself ..... charged from the buyers any amount over and above the invoice price he further submits that the period covered by the ..... cea 1944 reduction in contracted price is agreed and reduced invoice price is actually recovered reduced price acceptable appeal allowed 5 .....

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)98TTJ(Mum.)201

..... with these findings the assessee relied upon the elaborate documentation which included inspection certificates invoices board resolution of lessees no lien certificate and also on the payments having been ..... pointed out that the statement of shri nagabhushan related to some other transaction because invoice number and date was different and even the date of certificate was different another .....

Classique Enterprises, Empress Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(97)ECC564

..... especially when commissioner has found that the declaration forms contain an expression as per invoice and such invoices could be produced belatedly and have to be considered as provided for by the ..... accompanying documents to the parcels containing glass chattan cup chains etc did not include any invoices packing list or certificate of origin or any documents to disclose correctly the value quantity .....