banner_ad

Input includes Damaged Goods.


Last updated: 25 October 2008

Court :
SUPREME COURT

Brief :
Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Citation :
BPL Display Devices Ltd. Vs. CCEx (2004) 174 E.L.T 5 (SC)

Held by the Court that no material distinction can be drawn between loss on account of leakage and loss on account of damage.The benefit under notification no.13/97-Cus.can not be denied as inputs were intended for use in the manufacture of final product but could not be used due to shortage / leakage /damage.
 

CCI Pro

CA. Shikha
Published in Custom
Views : 64
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Other Latest Judgments

View More Judgments »


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
07 June 2026
Tax Associate

Rajkumar Jain & Co.

Ahmedabad

Graduate (Any)

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
16 May 2026
Audit clerk

mgirt & co

Bengaluru

CA Inter

View Details