100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot v. The State of Karnataka 23

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

PR COMMISSIONER OF INCOME TAX vs. M/S SAMARPAN SYNTHETICS PVT LTD

Accordingly, the learned appellate authority has rightly dismissed the

Bench: AKIL KURESHI,REKHA BORANA

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

…nskrit and others v. Dr. Manu and another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereo…

M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

…case of Maruti Suzuki Limited Vs. Commissioner of Central Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 23 / 39 Excise, [2010] 1 GSTR 200 (SC) : [2009] 240 ELT 641 (SC) : [2009] 9 SCC 193, held that installation of electrical and electronic goods which have nexus to the manufacturing process like the Speeder System used in that case to provide backup electricity in the manufacturing process, the Court allowed the input tax credit in respect of the tax paid on such Speeder System under the provisions of KVAT Act dealing with Section…

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

…case of Maruti Suzuki Limited Vs. Commissioner of Central Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 23 / 39 Excise, [2010] 1 GSTR 200 (SC) : [2009] 240 ELT 641 (SC) : [2009] 9 SCC 193, held that installation of electrical and electronic goods which have nexus to the manufacturing process like the Speeder System used in that case to provide backup electricity in the manufacturing process, the Court allowed the input tax credit in respect of the tax paid on such Speeder System under the provisions of KVAT Act dealing with Section…

THE BAILHONGAL URBAN COOPERATIVE BANK LTD vs. THE COMMISSIONER OF INCOME TAX

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

…case of Maruti Suzuki Limited Vs. Commissioner of Central Date of Order: 23.03.2017 STRP Nos.100001, 100002, 100003 of 2017 M/s.J.K. Cement Works, Bagalkot Vs. The State of Karnataka 23 / 39 Excise, [2010] 1 GSTR 200 (SC) : [2009] 240 ELT 641 (SC) : [2009] 9 SCC 193, held that installation of electrical and electronic goods which have nexus to the manufacturing process like the Speeder System used in that case to provide backup electricity in the manufacturing process, the Court allowed the input tax credit in respect of the tax paid on such Speeder System under the provisions of KVAT Act dealing with Section…

M/S. FLEX ENGINEERING LTD. vs. COMMNR. OF CENTRAL EXCISE, U.P

The appeals are allowed and the

…e manufacture of the machine is complete and therefore, any goods used in a process subsequent to the completion of the process of manufacture cannot be termed as inputs within the meaning of Rule 57A of the Rules. 1 (2007) 6 SCC 429 2 (2009) 9 SCC 193 : 2009 (240) E.L.T. 641 (S.C.) 3 (2010) 12 SCC 218 : 2010 (256) E.L.T. 321 (S.C.) 4 2010 (256) E.L.T. 56 (Bom.) 9 11. Before analysing the rival submissions, it would be appropriate to refer to the relevant statutory provisions. 12. The Modvat scheme, introduced with effect from 1st March 1986, was aimed at allowing credit to the manufac…

RAMALA SAHKARI CHINI MILLS LTD THROUGH ITS GENERAL MANAGER vs. COMMR.OF CENTRAL EXCISE

…, and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or 1 (2009) 9 SCC 193 2 (2006) 2 SCC 351 6 steam used for manufacture of final products or for any other purpose, within the factory of production. Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Inputs include goods used in…