Records 1 to 20 of 2486

Central Excise - Inputs – credit - explanation under Rule 57A - Held that Ramming Mass, Foundry Flux, Mortar, ILR MIX and Castable Powder are inputs within the meaning of explanation to Rule 57A and hence MODVAT can be claimed in respect of the same - by holding the aforesaid items to be inputs, the definition of machine, machinery, plant, etc., is not changed and exclusion clause does not become superfluous and meaningless - questions are answered in favour of the assessee

Central Excise - Documents for availing credit – Revenue contend that ITPL(supplier) have not manufactured the goods covered by the invoice but only issued the invoices and the goods received by M/s Manaksia(appellant) were manufactured elsewhere - Appellant’s submission that they had placed orders with ITPL: received the duty paid goods along with the invoice; took the credit as indicated in the invoice and there was no irregularity in their taking the credit, is acceptable – credit cannot be denied

Central Excise - Manufacturer of motor vehicle & parts thereof - incurring of expenses by dealers – Dept. contend that the incurring of expenses by the dealers is only on behalf of the manufacturer and these expenses are consideration for sale and accordingly differential duty is payable – since extent of expenses of dealers is not linked to number of vehicles sold by them & advertisement is not done by all dealers, dealers expenditure on advertisements is not includible – revenue’s contention is not acceptable

Central Excise - Whether, a manufacturer of final product, who procured inputs and availed MODVAT credit thereon, was entitled to remove the inputs as such, without reversal of the credit or payment of equivalent amount of duty, to a 100% EOU under CT-3 certificate in terms of Notification No. 1/95 – Held, no – because CT-3 certificate is valid only for procurement of goods manufactured by supplying units – held that inputs can only be cleared either on payment of duty or exported under bond

Central Excise - Oxygen lancing pipes - it has come as result of several processes undertaken on HR sheets, strips, coils or steel tubes - bringing oxygen lance pipes into existence amounts to manufacture as it has acquired a new name and has entirely a different character and is meant for a use different from the use of steel pipes - hold that, this is a new product liable for excise duty u/ch 7306 - not eligible for the exemption Notification No. 202 of 2008 – larger period invokable - demand not time barred

Central Excise - SSI exemption - Whether in view of clause 4 of notification No.1/93-C.E., exemption to a manufacturer as provided in the notification can be disallowed if the specified goods bear a brand name or trade name of another person although the proprietor of the brand name or trade name has assigned the same to the manufacturer – when it is held that there was assignment in favour of assessee, the mere fact that assignment was not registered could not alter the position

Central Excise - Clandestine removal – seizure - No evidence shown by petitioner to prove that goods were brought from sale depot – therefore, duty payable on the actual quantity already seized by the Dept. as well as the corresponding penalty are sustained - petition under Article 226 of the Constitution of India, is not acceptable - But in the absence of bifurcated figures, and in view of the fact as to whether the larger duty levied from the petitioners is sustainable in the eye of law, matter is remanded

Central Excise - Natural justice - Material which was collected at the back of the assessee in the preliminary investigation was not supplied to him – assessee could not defend its case - ends of justice in the present case will be met, when impugned orders passed by the authorities are set aside and the matter is remanded back to the Adjudicating Authority for consideration afresh in accordance with law after affording opportunity of hearing to the assessee and confronting the material collected against it

Central Excise - Appellant undoubtedly has not satisfied itself about the identity and address of the supplier either from its personal knowledge, or on the strength of the certificate issued to the supplier by the Superintendent of Central Excise - Tribunal was right in holding that the Appellants failed to take reasonable steps of Rule 7(2) when admittedly the Appellants received goods from principal supplier on job work basis - appeal of assessee is, accordingly, dismissed.

Central Excise - Inputs - Clearance of gearboxes on payment of duty and also without payment of duty to Wind Mills - When the respondents cleared the exempted gearbox and to wind mills, they reversed an amount of 8%/10% on the amount of the value of the gear boxes - revenue’s submission that respondents are precluded to avail credit on the inputs which are exclusively used for exempted products, is not acceptable – held that Rule 6(2) is applicable – demand and penalty is not sustainable

Central Excise - Whether various grades of “ABS resins” are classifiable u/sh 3903.30 as “ABS ter-polymers”, as claimed by the Appellant, or u/sh 3903.90 as – “other polymers of styrene, in primary form” - various grades of ABS polymers which are made by blending ABS ter-polymers with other polymers are basically ABS polymers, and the same would be classifiable under sub-heading 3903.30 only – no wilful misstatement or suppression of facts - extended period under proviso to Section 11A (1) is not invokable

Central Excise - Deemed credit on export – refund - neither u/r 57F(13) of CER nor under Not. no. 29/96-C.E.(N.T.) has any Notification been published in the Official Gazette by the Central Govt. prescribing any safeguards, conditions or limitations - when there is no dispute to the fact that that assessee is seeking refund of unutilized deemed credit, provisions of Section 11B, which have been relied upon by the revenue, cannot be applied – revenue’s appeal is dismissed

Central Excise - Credit availed on input services remained utilized on account of exports clearances – Not. No. 11/02 has been superseded by Not. No. 5/06 dated 14-3-2006 to enable refund of unutilized input service credit – held that even if refunds are filed before amendment, and satisfies every requirement of Rule 5 and the notification issued thereunder, the refunds cannot be rejected as there was no condition in notification/rules that such refund would apply only in respect of exports made after 14-3-06

Central Excise - Two separate sets of invoice books were found at the Appellant’s premises for same transaction - Appellant stated that due to change of Purchase Order Rates and involvement of Sales Tax on such rates, they had to use two sets of invoices - inquiries by Authorities at destination’s end, reveals that consignee in one set of invoice received the goods and duty was discharged thereon - no material of clandestine removal of the goods on the basis of the invoices – demand and penalty not justified

Central Excise - Scrap – dutiability - MS turning, boring scrap has arisen during repairing work such as making required size holes on the iron pieces, shaping of iron sheets etc. – appellants’ submission that they are not engaged in manufacture of any plant or equipment or any products of iron and steel but only undertake activity of repairs and maintenance, is accepted – since no any credit is taken on items used in repair and maintenance, no duty is payable on impugned scrap – appellant’s appeal is allowed

Central Excise - Cotton yarn manufactured is put on open cheese form at the intermediate stage before conversion into plain straight reel hanks - cotton yarn in plain straight reel hanks was exempt – whether duty is payable at the spindle stage or before conversion to hank yarn - in view of Circular No. 72/88-CX-6, demands is to be kept pending till a final decision is communicated in this matter – demand raised without taking notice of final communication (Circular No. 628 /19/2002), is not justified

Central Excise - Telephone cables destroyed in the factory of the assessee in mandatory quality control test – dutiability – held that unless and until quality control tests were carried out cables manufactured by the appellants therein could not be considered as fully manufactured – further held that, RG-1 stage was reached only after completion of the mandatory destructive tests – therefore, no duty is payable by the assessee on the parts of cables destroyed in test – assessee’s appeal is allowed

Central Excise - Application for rectification of mistake - mistake apparent from the record - non-consideration of the Apex Court’s judgment in Vikram Cement’s case - when a decision rendered by the Apex Court is not considered by the Tribunal at the time of final disposal of an appeal, the same would constitute an error apparent on the face of the record by reason of applicability of the doctrine of per incuriam - Therefore, the final order is recalled. The application stands allowed

Central Excise - Held that Ramming Mass, Foundry Flux, Mortar, ILR MIX and Castable Powder are inputs within the meaning of explanation to Rule 57A and hence MODVAT can be claimed in respect of the same - by holding the aforesaid items to be inputs, the definition of: machine, machinery, plant, etc., is not changed and exclusion clause does not become superfluous and meaningless - Petition by revenue is rejected accordingly

Central Excise - Credit availed of CVD paid by debit in DEPB scrip – By invoking larger period, SCN was issued on ground that credit is admissible only when C.V.D. is paid in cash – since there were conflicting decisions on this issue and records were maintained properly by assessee, it cannot be held that there was intention to suppress the facts – therefore, even though issue has to be decided in favor of Revenue on merit, the order imposing demand, interest, penalty and redemption fine cannot be sustained