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Wednesday, January 07, 2009
 
Exempts Certain Taxable Services provided to a Goods Transport Agency - See Notification No. 01/2009 Dated: January 5, 2009 - Service Tax Amends Notification No. 89/2005 - Exemption to goods from Customs duty and additional duty when imported against DutyEntitlementPass Book. - See Notification No. 03/2009 Dated: January 2, 2009 - Customs Extension of time limit for filing of Form DVAT 51, Form C, EI, EII, F, I, J and H - See F.3(33)/P-II/VAT/Misc./2006/676-685 Dated: December 19, 2008 - VAT - Delhi DEPB Rates as applicable before 5-11-2008 restored - See 124(RE-2008) /2004-2009 Dated: March 1, 2009 - DGFT Amendment in the Handbook of Procedures v1.(RE 2008) - DEPB rates shall be effective upto 31-12-2009 - See 125 (RE-2008) /2004-2009 Dated: January 3, 2009 - DGFT Procedure relating to sanction and pre-audit of refund claims- regarding. - See 22/2008 Dated: December 19, 2008 - Customs Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - See 45/2009 Dated: January 2, 2009 - FEMA To examine or cause to be examined every application or e-Forms or documents submitted on www.mca.gov.in - Central Government makes the regulations to amend the Companies Regulations, 1956. - See Notification No. G.S.R. 888(E) Dated: December 24, 2008 - Misc Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - See 45/2009 Dated: January 2, 2009 - FEMA Tariff value of edible oils, brass scrap and Poppy seeds notified - See Notification No. 141/2008 Dated: December 31, 2008 - Customs Amends Notification no. 4/2005 Customs dated 24-1-2005 - Anti-dumping duty on Flexible Slabstock Polyol - See Notification No. 138/ 2008 Dated: December 31, 2008 - Customs Amends Cenvat Credit Rules - Goods cleared to a unit in a special economic zone or to a developer of a special economic zone for their authorized operations are eligible for Cenvat Credit - See Notification No. 50/2008 Dated: December 31, 2008 - Central Excise Amends Notification No. 32/2005 - Cement and steel used in construction of houses in tsunami affected areas of Tamil Nadu, Andhra Pradesh, Kerala, Pondicherry and Andaman and Nicobar Islands — Exemption - See Notification No. 60/2008 Dated: December 24, 2008 - Central Excise PRE DEPOSIT BEFORE FILING APPEAL FOR SERVICE TAX MATTERS - See in Article Section Import policy for new vehicles, as laid down under Chapter 87 shall be amended - See Notification No. 74 (RE-2008)/2004-09 Dated: December 30, 2008 - DGFT Rate of Exchange for Import and Export of Goods - See Notification No. 140/2008 Dated: December 29, 2008 - Customs Amends Appendix 4C - (Certificate of Origin Non-Preferential) - See 122 (RE-2008) /2004-09 Dated: December 30, 2008 - DGFT Amends Appendix-2 of Handbook of Procedures (Vol. I), under the list of Export Promotion Councils/Commodity Board - See 123 (RE-2008) 2004-09 Dated: December 30, 2008 - DGFT Clarification on classification of combined refrigerator freezer with separate external doors for the purpose of extending benefit of Notification No.85/2004-Customs dated 31.8.2004 - See 23/2008 Dated: December 29, 2008 - Customs CENVAT CREDIT NOT TO BE REDUCED MERELY FOR SUBSEQUENT DISCOUNTS - See in Article Section INVESTIGATION OF LIMITED LIABILITY PARTNERSHIP - See in Article Section Income-tax (Eleventh Amendment) Rules, 2008 - Change in Authority - See Notification No. 111/2008 Dated: December 23, 2008 - Income Tax Appoints Joint Commissioner / Additional Commissioner Competent Authority to perform certain functions (Territorial Jurisdiction) - See Notification No. 110/2008 Dated: December 23, 2008 - Income Tax Notified Corporation for the purpose of Section 36(1)(xii) - See Notification No. 108/2008 Dated: December 19, 2008 - Income Tax Anti Dumping Duty on Caustic soda (Caustic soda lye and caustic soda solid/flakes) of Korea ROK / China imposed - See Notification No. 137/2008 Dated: December 26, 2008 - Customs DGFT fixes deadline as 20-06-2009 for SFIS for the current financial year - See 119 (RE-2008)/2004-2009 Dated: December 24, 2008 - DGFT EXPLANATION REGARDING GROSS PROFIT MARGINS - See in Article Section Refund of wrongly collected tax should be made voluntarily and honestly by the Government-excess and wrong collection should be treated as money held in trust - a point of view. - See in Article Section Exempts petrol from duty of excise removed for use in ethanol blended petrol to unrelated parties. - See Notification No. 61/2008 Dated: December 24, 2008 - Central Excise Exempts 10 ethanol blended petrol if appropriate duty of excise has been paid on petrol and ethanol - See Notification No. 62/2008 Dated: December 24, 2008 - Central Excise Amends notification no. 28/2002 to exempt ethanol blended petrol - See Notification No. 63/2008 Dated: December 24, 2008 - Central Excise Amends Notification No. 4/2006 to fix effective rate of duty on Cement Clinker @300/t and to exempt ethanol blended petrol - See Notification No. 64/2008 Dated: December 24, 2008 - Central Excise Definition of 'Charitable purpose' under section 2(15) of the Income-tax Act, 1961 - reg. - See 11/2008 Dated: December 19, 2008 - Income Tax Notification No. 63 (RE-2008) dated 21.11.2008 and No. 64 (RE- 2008) dated 24.11.2008 - transitional arrangements thereunder. - See 49(RE-2008)/2004-2009 Dated: December 22, 2008 - Import of Trucks/Tippers/Dumpers etc. under EPCG Scheme. - See 48 / (RE-2008/2004-09) Dated: December 19, 2008 - DGFT SMALL SCALE EXEMPTION UNDER SERVICE TAX PROVISIONS - See in Article Section Corrigendum to notification no. 107/2008 dated 11-12-2008 - See Notification No. S.O. 2949(E) Dated: December 22, 2008 - Income Tax Half Yearly DVAT return to be filed within 42 days - Instructions for Filing of Online Returns by Registered Dealers - DVAT-16 and Form I - See Notification No. No. F.7(7)/Policy-III/VAT/2005-06/662 Dated: December 17, 2008 - VAT - Delhi Amendments in Appendix 37A - VKGUY w.e.f. 1-4-2008 - See 115 (RE-2008)/2004-2009 Dated: December 15, 2008 - DGFT Export of Milk and value added Milk Products shall be entitled to VKGUY scheme benefits - See 116 (RE-2008)/2004-2009 Dated: December 15, 2008 - 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Central Excise - Case Laws

Central Excise

 
Records 1 to 20 of 2486
Index
1 2009 TMI - 32000 - HIGH COURT HIMACHAL PRADESH
  COMMISSIONER OF CENTRAL EXCISE Versus STEEL STRIPS ALLOYS LTD.
  Dated: 03-09-2008
 
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
 
2 2009 TMI - 31998 - CESTAT AHEMDABAD
  MANAKSIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT
  Dated: 24-06-2008
 
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
 
3 2009 TMI - 31997 - CESTAT NEW DELHI
  MARUTI SUZUKI INDIA LTD. Versus COMMISSIONER OF C. EX., DELHI/BHOPAL
  Dated: 12-08-2008
 
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
 
4 2009 TMI - 31995 - CESTAT CHENNAI
  LAKSHMI AUTOMATIC LOOM WORKS LTD. Versus COMMR. OF C. EX., TRICHY
  Dated: 10-10-2008
 
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
 
5 2009 TMI - 31993 - CESTAT NEW DELHI
  NATIONAL ENGINEERING CORPORATION Versus COMMR. OF C. EX., DELHI-IV
  Dated: 13-08-2008
 
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
 
6 2009 TMI - 31992 - HIGH COURT MADHYA PRADESH
  JEPIKA PAINTS Versus UNION OF INDIA
  Dated: 22-01-2008
 
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
 
7 2009 TMI - 31990 - HIGH COURT KERALA
  P.V.VARGHESE Versus CEGAT
  Dated: 26-11-2007
 
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
 
8 2009 TMI - 31989 - HIGH COURT PUNJAB & HARYANA
  COMMISSIONER OF CENTRAL EXCISE Versus ZETO ENGINEERING PVT. LTD.
  Dated: 21-08-2008
 
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
 
9 2009 TMI - 31988 - HIGH COURT GUJARAT
  SHEELA DYEING & PRINTING MILLS P. LTD. Versus C.C.E & C., SURAT-I
  Dated: 23-07-2008
 
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.
 
10 2009 TMI - 31977 - CESTAT MUMBAI
  COMMISSIONER OF C. EX., PUNE-I Versus PREMIUM ENERGY TRANSMISSION LTD.
  Dated: 05-06-2008
 
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
 
11 2009 TMI - 31976 - CESTAT NEW DELHI
  BHANSALI ENGG. POLYMERS LTD. Versus COMMISSIONER OF C.EX., BHOPAL
  Dated: 25-08-2008
 
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
 
12 2009 TMI - 31974 - HIGH COURT GUJARAT
  COMMISSIONER OF C. EX. & CUSTOMS, SURAT–I Versus SWAGAT SYNTHETICS
  Dated: 14-07-2008
 
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
 
13 2009 TMI - 31973 - CESTAT MUMBAI
  SANDOZ PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR
  Dated: 12-06-2008
 
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
 
14 2009 TMI - 31971 - CESTAT NEW DELHI
  R.R. PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., DELHI-III
  Dated: 25-04-2008
 
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
 
15 2009 TMI - 31967 - CESTAT NEW DELHI
  PRISM CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL
  Dated: 18-08-2008
 
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
 
16 2009 TMI - 31966 - CESTAT KOLKATA
  ORISSA SPINNING MILLS LTD. Versus COMMISSIONER OF C. EX. & CUS., BBSR-II
  Dated: 17-07-2008
 
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
 
17 2009 TMI - 31965 - CESTAT CHENNAI
  RPG CABLES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MYSORE
  Dated: 23-05-2008
 
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
 
18 2009 TMI - 31964 - CESTAT CHENNAI
  MADRAS CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY
  Dated: 13-08-2008
 
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
 
19 2009 TMI - 31963 - HIGH COURT HIMACHAL PRADESH
  COMMISSIONER OF CENTRAL EXCISE Versus STEEL STRIPS ALLOYS LTD.
  Dated: 15-09-2008
 
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
 
20 2009 TMI - 31962 - CESTAT AHEMDABAD
  INNOVATIVE INSTRUMENTS PVT. LTD. Versus COMMR. OF C. EX., VADODARA-II
  Dated: 29-04-2008
 
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
 
   
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