Advanced Search options
Showing 101 to 120 of 52196 Records
Central Excise - Case Laws
.. ........ ..
2014 (9) TMI 27 - CESTAT MUMBAI
CCE, NAGPUR Versus GUPTA COAL FIELD & WASHERIES LTD
CENVAT Credit - nexus with the activity of providing services under the category of Business Auxiliary Services and Goods Transport Agency Service - Held that - Services have been provided in a residential colony which was not having any nexus with t ......
2014 (9) TMI 26 - CESTAT MUMBAI
COMMISSIONER OF CENTRAL EXCISE Versus EMCURE PHARMACEUTICALS LTD
100% EOU - Bar of limitation - Self removal procedure - Held that - From the records it is clearly seen that the respondent had declared to the department that they would be availing the benefit of Notification 23/2003 in respect of advance DTA s ......
2014 (9) TMI 25 - CESTAT MUMBAI
M/s VIRAJ PROFILES LTD Versus COMMISSIONER OF CENTRAL EXCISE
100% EOU - Concessional rate of excise duty under Notification No. 23/2003-CE dated 31.3.2003 - department sought to deny the concessional rate on the ground that MS Wire Rods has not been specified as a product in the LOP given by the Developmen ......
2014 (8) TMI 916 - CESTAT CHENNAI
SKS MILLS Versus COMMISSIONER OF CENTRAL EXCISE, SALEM
Waiver of predeposit of duty - Accumulation of CENVAT Credit - manufacture of cotton yarn - exemption vide Notification No.30/2004 dt.9.7.2004 - Held that - It is seen from the SCN that the proceedings were initiated on the ground that as per Notific ......
2014 (8) TMI 915 - CESTAT NEW DELHI
M/s. Shree Bankey Behari Concast (P) Ltd. Versus CCE, Lucknow
Confiscation of goods - Clandestine removal of goods - penalty imposed under Rule 26 of Central Excise Rules, 2002 - clearance of the goods from the factory - Held that - On perusal of the judgement rendered in the case of Eurasia Marbles Pvt. Ltd., ......
2014 (8) TMI 914 - CESTAT CHENNAI
M/s. Lakshmi Machine Works Ltd. Versus CCE, Coimbatore
Waiver of predeposit - valuation under Rule 6(b) or Rule 8 - Supply a portion of the finished goods to their other units as well as in the market - appellant paid the duty on the inter-unit transfer on the comparable price which was rejected on the g ......
2014 (8) TMI 913 - CESTAT MUMBAI
COMMISSIONER OF CENTRAL EXCISE Versus M/s LLOYDS METALS & ENGG LTD
Denial of CENVAT Credit - Cenvat Credit availed by the respondent on MS Bar, CTD bars, beams etc. which was used by the respondent for setting up the klin cooler and chimney in their factory - Revenue is of the view that these items does not cover un ......
2014 (8) TMI 912 - CESTAT MUMBAI
SAHAKAR SHIROMANI VASANTRAO KALE SAHAKARI SAKHAR KARKHANA LTD Versus COMMISSIONER OF CENTRAL EXCISE
Imposition of penalty - non maintenance of separate records - consumption of inputs/input services used in the manufacture of dutiable as well as exempted products - Held that - This is a case where demand @ 10%/5% of the value of bagasse ......
2014 (8) TMI 885 - CESTAT NEW DELHI
M/s. Barara Cements Co. Pvt. Ltd. Versus Commissioner of Central Excise, Delhi III
Concessional rate of duty provided under notification No. 24/91-CE dated 25.7.91 - Assesee filed classification list claiming the effective rate of duties in terms of notification No. 1/93-CE dated 28.2.93 - Held that - After enjoying the benefit of ......
2014 (8) TMI 884 - CESTAT NEW DELHI
M/s UP FILAMENT (INDIA) Versus COMMISSIONER OF CENTRAL EXCISE, GHAZIABAD
Valuation of the Poly Propylene Multi Filament Yarn, consumed captively in the manufacture of Narrow Woven Fabrics - Held that - Revenue entertained a view that the said yarn should be assessed to duty in terms of provisions of Rule 8 of the Central ......
2014 (8) TMI 883 - CESTAT AHMEDABAD
M/s Tranapek Industries Ltd. Versus CCE&ST., Vadodara I
Denial of cenvat credit - Rent-a-cab operator Service and Outdoor Catering Services - Held that - credit of Outdoor Catering (Canteen) Services is concerned, appellant has reversed a credit if ₹ 1,34,529 - In view of the order in the case of M/ ......
2014 (8) TMI 882 - CESTAT MUMBAI
M/s VENUGOPAL FOODS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE
Manufacture of sugar syrup - captive consumption in manufacturing of final product - marketability - Held that - In an identical matter involving dutiability of sugar syrup, in the case of Shiv Shakti Processed Foods Vs. Commissioner of Central Excis ......
2014 (8) TMI 881 - CESTAT KOLKATA
M/s Exide Industries Ltd. Versus Commissioner of Central Excise, Kol. III
Waiver of predeposit of cenvat credit - written off of inputs / stock - shortage in stock - Held that - Demand has been confirmed on the ground that even though the credit had been availed on the inputs, but the same were not used in or in relation t ......
2014 (8) TMI 852 - PUNJAB & HARYANA HIGH COURT
Praveen Chandra Versus Commissioner of Central Excise And Another
Maintainability of appeal - Delay caused in making pre deposit - Held that - Appellant submitted that the amount of ₹ 5 lacs as directed by the Tribunal vide order dated 24.2.2012 as pre-deposit for hearing of the appeal was deposited on 13/14. ......
2014 (8) TMI 851 - CESTAT NEW DELHI
M/s. Bhushan Steel & Strips Ltd. Versus CCE., Ghaziabad
Clandestine removal and under valuation - private records - presumption - whether the findings of clandestine removal or under valuation can be upheld on the basis of the entries made in such private records. - it is the contention of the Revenue tha ......
2014 (8) TMI 850 - CESTAT AHMEDABAD
M/s EXECHON Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA-I
Denial of CENVAT credit - rent a cab service - Held that - major amount of CENVAT Credit (Rs.50,000/-) pertains to rent-a-cab services prior to April 2011. Admissibility of CENVAT Credit of rent-a-cab services prior to April 2011 has been favourably ......
2014 (8) TMI 849 - CESTAT CHENNAI
COMMISSIONER OF CENTRAL EXCISE, TRICHY Versus M/s CHETTINAD CEMENT CORPORATION LTD
Denial of CENVAT Credit - credit on inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises - Held that - mines are situated 40 kms away from the factory. He relied upon the decision of the Honbl ......
2014 (8) TMI 848 - CESTAT AHMEDABAD
M/s. Diamond Power Infrastructure Limited Versus Commissioner of Central Excise & ST., Vadodara
Delay in filing of rebate claims - Bar of limitation - Held that - As per the provisions contained in Section 35B (1) read with proviso (b) of the Section, appellate Tribunal does not have jurisdiction to hear and decide the appeals against the order ......
2014 (8) TMI 816 - CESTAT AHMEDABAD
M/s Sangam Prints Pvt. Ltd., Shri Suresh Agarwal, Shri Brij Mohan Agarwal, M/s Neha Prints Versus CCE Surat-II
Clandestine removal of goods - Whether the adjudicating authority is correct in confirming the demand raised against the main appellant and imposing penalties on the main appellant as well as other individuals on the charge of clandestine removal of ......
2014 (8) TMI 815 - CESTAT NEW DELHI
M/s. Krishna Engineering Works Versus CCE, Ludhiana
Waiver of pre-deposit of penalty - suppression or mis-statement of fact - Held that - Duty for Dec. 07 amounting to ₹ 2905658/- was paid by 5.1.2008 except for an amount of ₹ 495617/- out of which ₹ 487872/- was paid on 11.2.2008 an ......
.. ........ ..