Jurispruden tiol– Tomorrow's cases

By Vijay Kumar

Central Excise

CENVAT Credit - Factory shifted to new premises – available credit with inputs can be transferred – Tribunal decision upheld: Madras High Court

THE Rule does not require that the assessee can transfer the credit corresponding only to the quantum of inputs transferred to the new factory, but permits the assessee to transfer the available credits along with inputs and capital goods in stock at the factory to the new location. Thus, requirement of Rule 8 has been fulfilled by the assessee.

Pre-cast Concrete Slabs manufactured at site for covering trenches – no requirement in exemption notification 273/88- CE that goods for which benefit is claimed should be used for construction of building: Tribunal by Majority

• The goods in question viz. concrete slabs undisputedly fall under CET sub-heading 6807.00.

• There is also no dispute that they were manufactured at the site of construction of power station which has been accepted by both Members to be a building.

• Therefore, the only question remaining for determination is, whether there is a further requirement under the Notification that the goods in dispute should be used for construction of building, as held by the Ld. Member(Judicial).

• there is no such requirement as the Notification does not stipulate that the goods for which the benefit is claimed should be so used i.e for construction of the building.

Conundrum continues - Yarn received for texturising by job workers in cartons bearing Brand name – Texturised yarn cleared in same cartons – Benefit of SSI exemption - Difference of opinion – Tribunal refers matter to Third Member

THESE are appeals connected with orders where the benefit of small scale exemption Notification No. 1/93-CE is denied to the appellants, who are engaged in the texturising of yarn, on the ground that they have used the brand name of other persons, who have sent them POY for texturising, thus disentitling them from the benefit of the said notification.

Income Tax

Deputy Commissioner becomes Joint Commissioner; No fresh notification for jurisdiction required: ITAT

IN 1998, the CBDT made some cosmetic changes to the designation of certain senior officers. Deputy Commissioner became Joint Commissioner and a new post of Deputy Commissioner was created between the Assistant Commissioner and the newly designated Joint Commissioner.

By the Act and various notifications, powers are conferred on various officers. The confusion created by the change in designation is the subject of this litigation before the ITAT.

See our columns Tomorrow for the judgements