We are a chemical manufacturer.Presently we can not avail cenvat credit on cement used in capital goods,i.e. like chimney and other supporting to plant machinery.
Can we avail cenvat credit on cement used in capital goods.We are also used cement for following used.

1 Boundary wall of storage tank(safety purpose)
2 Construction of repair of road in factory premises.
3 Repair of building and plant machinery.(which is covering for plant and machinery)
4 Repair of building in colony of companies.

Can we avail on cenvat credit on cement above used.We also refer two cestat case which is content is as follows

CESTAT, MUMBAI
BHUSHAN STEEL & STRIPS LTD. Versus COMMISSIONER OF C. EX., RAIGAD
Dated: 14-12-2007

Central Excise - Credit allowed on cement & CTD bars as these are support of capital goods –credit allowed on cellars as they are technically necessary & integral part of plant – Mfg. process requires controlled temp. & dust free environment so credit is allowed on roofing material used to provide cover for plant – aluminum wires/cable/conductors, electricity transmitting tower welding electrodes, wires are eligible – but credit is disallowed on excavators & material handling equipment i.e. tippers & spares


CESTAT, MUMBAI
LLOYDS METAL & ENGINEERS LTD. Versus COMMISSIONER OF C. EX., NAGPUR
Dated: 26-02-2008

Central Excise - Whether steel and cement used in foundation of kiln, cooler and chimney are capital goods in terms of definition thereof in Rule 2(a) of the Cenvat Credit Rules – whether they are eligible for credit as capital goods – Held, yes - using steel and cement for providing the necessary foundation and support for the capital goods, are eligible to CG credit – denial of capital goods credit on Helmets (for safety of their employees) is justified because this denial is not challenged by assessee

My query is on the above case basis can we avail on cenvat credit on cement used in capital goods and other used.

We are a manufacturer of chemical.Presently we can not avail cenvat credit on cement used in capital goods,i.e. like chimney and other supporting to plant machinery.
Can we avail cenvat credit on cement used in capital goods.We are also used cement for following used.

1 Boundary wall of storage tank(safety purpose)
2 Construction of repair of road in factory premises.
3 Repair of building and plant machinery.(which is covering for plant and machinery)
4 Repair of building in colony of companies.
5 Construction of Chimney and capital goods

Can we avail on cenvat credit on cement above used.We also refer two cestat case which is content is as follows

CESTAT, MUMBAI
BHUSHAN STEEL & STRIPS LTD. Versus COMMISSIONER OF C. EX., RAIGAD
Dated: 14-12-2007

Central Excise - Credit allowed on cement & CTD bars as these are support of capital goods –credit allowed on cellars as they are technically necessary & integral part of plant – Mfg. process requires controlled temp. & dust free environment so credit is allowed on roofing material used to provide cover for plant – aluminum wires/cable/conductors, electricity transmitting tower welding electrodes, wires are eligible – but credit is disallowed on excavators & material handling equipment i.e. tippers & spares


CESTAT, MUMBAI
LLOYDS METAL & ENGINEERS LTD. Versus COMMISSIONER OF C. EX., NAGPUR
Dated: 26-02-2008

Central Excise - Whether steel and cement used in foundation of kiln, cooler and chimney are capital goods in terms of definition thereof in Rule 2(a) of the Cenvat Credit Rules – whether they are eligible for credit as capital goods – Held, yes - using steel and cement for providing the necessary foundation and support for the capital goods, are eligible to CG credit – denial of capital goods credit on Helmets (for safety of their employees) is justified because this denial is not challenged by assessee

My query is on the above case basis can we avail on cenvat credit on cement used in capital goods and other used.

a company has paid up share capital 100,000 and authorised share capital is 7500000 has recently increased After that they want to increase in issued capitla is Rs 7400,000 and the distribution between two directors holding fifty percent each.so please tell me the procdure is followed to increase the issued capital

hi,
I have a question ,
What is the meaning of " opportunity of being heard" . What is " hearing ".

I sold house in jan 2008 for Rs. 22,00,000 and long term capital gain was 18,00,0000 out of which 13,00,000 given for flat in TDI, Sonipat still under construction, balance 9,00,000 deposited in capital gain account scheme bank account

now i wish to sell the flat in TDI for 14,00,000 and wish to buy another flat in delhi

pl guide my tax liability

if i have to pay tax on earlier gain of 18,00,000 or

if i can set off loss of new house of TDI from gain of oldest house or

since i am buing the new ultimate house within 2 year there would be not implication

Sanjeev Jain
9811274429 Delhi

my final examination is due in June 2009 for which application form distribution shall b started from the end on this month. can anybody say me that what documents are required to be annexed with the form? I've not received my final registration letter till today due to postal mistake.

GMCS Course should be completed
before appearing in final exam
or after appearing in final exam
or after passing final exam?

I have completed PCC in NOV-08.
I am student of final (New) Coure.

Thank You in advance for your reply.

Dear Sir,

I am getting a gift from 3rd party (not blood relation) of Rs. 10.00 lac is it taxable, what is examtion limit.
what is its proceezer.

what is it's rule pls, describe


Harish

1-TDS RETURN CAN BE REVISED.
IF YES HOW MANY TIMES ??????

2-TDS DEPOSIT U/S 194C CAN BE ADJUSTED WITH 194J ?

3-IF WE HAVE EXCESS TDS DEPOSIT IN GOVT A/C AND ALSO SUBMITED QUARTERLY RETURN HOWEVER, THE SAME EXCESS TDS AMOUNT CAN BE ADJUSTED IN NEXT QUARTER ?

Dear All,

Please let me know whether Dumper , Tractor are considered as Machinery or vehicle as far as TDS u/s 194-I is concerned.

Thanks in advance

Anand