Replacement - Judgment Search Results

Associates Commercial Corp. Vs. Rash

Court: US Supreme Court

..... standard attributes no significance to the different consequences of the debtor s choice a replacement value standard on the other hand distinguishes retention from surrender and renders meaningful the ..... or situation would pay to obtain like property from a willing seller rejecting this replacement value standard and selecting instead the typically lower foreclosure value standard the fifth circuit .....

Jay Bee Industries Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1998)61TTJ(Asr.)403

..... case even if the liability undertaken by the assessee to carry out the repairs replacement during the warranty period was contingent then such liabilities were specifically certain and capable ..... feasible to maintain two separate accounts for maintenance of transformers and about the repairs replacement of damaged transformers under warranty clause as assessee was having only one establishment for .....

India Nippon Electricals Vs. Commissioner of C. Ex.

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

Reported in: (1997)(93)ELT590Tri(Chennai)

..... of production of and clearance of the goods sent out as replacements without payment of duty and there is no rebuttal thereto ..... come on record about the scrapping of the returned parts and replacements sent out without payment of duty there is no explanation forthcoming ..... despatched outside the factory when in fact the same had been replaced in this background we hold that the appellants held back .....

Jay Bee Industries Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1998)66ITD530(Asr.)

..... case even if the liability undertaken by the assessee to carry out the repairs replacement during the warranty period was contingent then such liabilities were specifically certain and capable ..... feasible to maintain two separate accounts for maintenance of transformers and about the repairs replacement of damaged transformers under warranty clause as assessee was having only one establishment for .....

S.K. Aggarwal Vs. Godrej Ge Appliance

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... complainant to let him know when the mechanic could come for replacement of the thermostat the complainant however insisted on either refund ..... be rectified it will be very hard on the manufacturer to replace the vehicle or refund its price merely because some defect ..... defect appears which can be rectified or defective part can be replaced 8 mr kumar further submitted that the complainant appears to .....

H.S. Gururaja Rao Vs. Hindustan Motors Ltd. and Others

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

..... on a representation made by the complainant the first opposite party replaced the car with a new one and the second opposite ..... of workmanship manufacturing defects and that therefore he is entitled for replacement of the vehicle 13 the fourth opposite party supported the ..... sc 1511 weare therefore of the view that the complaint for replacement cannot be rejected on this ground 22 hence the main .....

Kesoram Industries Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT164TriDel

..... in respect of same two d g sets for which spare parts replacement parts were imported by the appellants he submits that since the ..... therefore there is no question of granting concessional rate of duty to replacement parts for d g sets and therefore he prays that the appeal ..... duty as project import in respect of two d g sets and replacement parts for it the appellants should have been given the benefit .....

Voltas Limited Vs. Bharat Bhushan Khattar

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

..... fridge was attended to for necessary repairs whenever required including replacement of the defective part parts without charging any amount the ..... penny from the complainant with regard to charging for the replacement of the compressor and other repairs on the last occasion ..... steps to repair the fridge and has in the process replaced even costly parts including the compressor moreover a perusal of .....

Kanoria Chemicals and Indus. Ltd. Vs. Collector of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(92)ELT397TriDel

..... of fabricating steel bottoms for the mercury electrolytic cells as a replacement of old worn out bottoms the learned collector on appreciation ..... already come into existence and the worn out bare bottoms were replaced by utilising the imported m s sheets such an activity ..... machinery the certificate itself discloses that the machinery is for replacement of old worn out bottoms and there is no mention .....

Collector of Central Excise Vs. Molins of India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(95)ELT89TriDel

..... mark v machine only about 500 to 600 parts are replaced and replacement of so many parts becomes necessary in view of the ..... years old in that view the collector has concluded that the replacement and renovation of old parts does not amount to manufacture and ..... old and they had been worned out and required replacement these replacements and renovation does not amount to manufacture the revenues contention .....