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Central Excise Case Laws

 

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Showing 1096 to 1110 of 52841 Records

    2014 (6) TMI 58 - CESTAT CHENNAI

    CCE, Chennai  IV Versus M/s. India Gypsum Ltd.

    CENVAT Credit - Whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period March 2006 to June 2007 - Held that:- CENVAT credit is eligible on ......

    2014 (6) TMI 57 - CESTAT AHMEDABAD

    M/s Sanathan Textiles Pvt. Ltd. Versus CCE Vapi

    Reversal of CENVAT Credit - Interest - Penalty - Whether the reversal of entire amount of CENVAT Credit availed on the common input services is enough compliance of the provisions of Rule 6; when an assessee manufactures and clears dutiable as well a ......

    2014 (6) TMI 56 - CESTAT MUMBAI

    NITCO LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

    Waiver of pre-deposit - Valuation of goods - Transaction value or MRP based - supply has been made to institutional/industrial buyers - Determination of value under Section 4 of the Central Excise Act, 1944 or under Section 4A - Held that:- Even tho ......

    2014 (6) TMI 55 - CESTAT MUMBAI

    UNITED PESTICHEM AND NONIONICS PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

    Denial of CENVAT Credit - input service credit on the services name CHA services, Insurance of employees, repair and insurance of employees, repair and insurance of motor vehicles, waste management service, AMC of telephones and computers, Pest contr ......

    2014 (6) TMI 52 - CESTAT BANGALORE

    GM. SUGAR AND ENERGY PVT. LTD. Versus COMMISSIONER OF C. EX., BANGALORE-II

    Duty demand - Demand of 10% of the value - Non maintenance of separate accounts in respect of ‘inputs’ and ‘input services’ used in the manufacture of sugar and other products - Held that:- where waste products arises and are sold without payment of ......

    2014 (6) TMI 27 - CESTAT CHENNAI

    Mercury Fittings Pvt. Ltd. Versus Commissioner of Central Excise, Chennai-II

    CENVAT Credit - cenvat credit lying unutilized in the accounts of de-bonded 100% EOU is transferred to their DTA unit - Held that:- prima facie transfer of cenvat credit available in EOU account to the DTA unit on debonding of EOU is permissible. It ......

    2014 (6) TMI 26 - GUJARAT HIGH COURT

    M/s. WELSPUN INDIA LTD. Versus UNION OF INDIA & 3

    Area based exemption - Refund of duty paid through PLA - unit located in Kutch - Benefit of exemption notification no.39/2001 dated 31.7.2001 - Retrospective amendment in law - Held that:- petitioners rebate claims though were rejected by the Assist ......

    2014 (6) TMI 25 - CESTAT NEW DELHI

    Shri Sanjay Kumar Sahu Versus CCE., Allahabad

    Confiscation of Indian Currency - As per Revenue, the said currency is the sale proceeds of gutka - clandestine removal - Held that:- For confiscating the currency in terms of Section 121 of Customs Act, 1962, which stands made applicable to the Cent ......

    2014 (6) TMI 24 - CESTAT NEW DELHI

    M/s. Park Nonwoven Pvt. Ltd. Versus CCE, Rohtak

    Remission of duty - whether the appellant is entitled to the remission of duty in terms of the provision of Rule 21 of the Central Excise rules, in respect of the semi-finished goods/work in process, destroyed in fire accident - Held that:- Appellant ......

    2014 (6) TMI 23 - CESTAT CHENNAI

    M/s. Loyal Textile Mills Ltd. Versus Commissioner of Central Excise, Tirunelveli

    Benefit of Notification No.30/2004-CE, dated 09.07.2004 - Unutilized CENVAT Credit - Held that:- AED is exempted by Notification No.30/2004-CE and, the case relates to 2004, there is no scope to utilize such credit by the appellant. In view of that, ......

    2014 (6) TMI 22 - CESTAT NEW DELHI

    M/s Paramount Communication Ltd. Versus CCE, Jaipur-I

    Availability of credit of service tax paid on the outdoor catering service - Held that:- Though it is a fact that number of workers was one of the criteria for the Larger Bench to hold the services as input services but to make a distinction on the b ......

    2014 (5) TMI 1015 - CESTAT NEW DELHI

    CCE, Chandigarh Versus Swati Storewell Pvt. Ltd. and Mr. Ramesh Gupta, Karan & co.

    CENVAT Credit - allegation of non receipt of goods physically - receipt of goods before the date of removal - Commissioner (appeals) dropped the demand and penalty - Held that:- respondents have not been able to answer as to how the goods removed by ......

    2014 (5) TMI 1014 - CESTAT NEW DELHI

    CCE, Rohtak Versus M/s. Royal Aluminium Co. Pvt. Ltd.

    CENVAT Credit - Dispute relates in respect of Cenvat credit availed on imported aluminum scrap under the Bills of Entries inasmuch as duty was paid not in cash but was deposited in the DEPB - Held that:- Cenvat credit of duty in respect of imported i ......

    2014 (5) TMI 1013 - CESTAT NEW DELHI

    M/s RESINOVA CHEMIE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR

    Duty demand - Shortage in stock - Assessee contends that since new ERP based Navision Software was installed for making entries, he was not aware of the discrepancy - Held that:- It is seen that the appellant had recently started using ERP Based Navi ......

    2014 (5) TMI 1012 - CESTAT NEW DELHI

    M/s. Stainless India Ltd. Versus CCE, Jaipur

    Benefit of Cenvat credit of Service tax - Revenue denied credit that Services like Telephone Services, Xerox services, Courier services and Insurance services cannot be held as input services - Held that:- Telephone Services, Xerox Services, Courier ......

   
 
 
 

 

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