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Showing 101 to 120 of 52829 Records

Central Excise - Case Laws

 

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2014 (11) TMI 241 - CESTAT MUMBAI

BHARAT SANCHAR NIGAM LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II

Waiver of pre-deposit of duty - Availment of credit of duty paid on the material without any document - Held that - duty paid SIM cards which were found to be defective were received in the factory and credit was availed on the duty paid on such SIM ......


2014 (11) TMI 239 - CESTAT MUMBAI

M/s MTC BUSINESS PVT LTD, SHRI LALIT INDERCHAND BALIYA Versus COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR

Availment of CENVAT credit - appellant deliberately and with mala fide intention supplied invoices enabling the recipient to take benefit of the CENVAT credit without supplying the corresponding goods - Held that - Shri Shiv Govind Pandey, Director o ......


2014 (11) TMI 238 - CESTAT MUMBAI

M/s CUMMINS DIESEL SALES & SERVICE INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III

Denial of CENVAT Credit - supplier of the goods is not a manufacturer - Held that - Goods supplied by M/s Amul Industries Pvt. Ltd. is an excisable product and the appellant procured the goods on payment of excise duty. Once the supplier of the goods ......


2014 (11) TMI 237 - CESTAT MUMBAI

HINDUSTAN PETROLEUM CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE

Shortage of goods - Petroleum products - Held that - Duty has been demanded on the shortage of goods found at the end of the buyer which is less than 0.5% of the clearance made by the appellant. In appellants own case, the Honble High Court 2013 ......


2014 (11) TMI 236 - CESTAT MUMBAI

DURALL SYSTEMS PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI

Waiver of pre deposit - Denial of the benefit of SSI exemption Notification No.08/2003 dated 01/03/2003 - fabrication of structures - appellant is undertaking both the supply of goods as well as supply of service and on the service portion, they have ......


2014 (11) TMI 203 - CESTAT AHMEDABAD

Commissioner of Central Excise & ST., Ahmedabad Versus M/s. Shakambari Steels, M/s. Paras Steel Industries

Clandestine removal of goods - Investigation not conducted by Revenue - Held that - It is observed from the statements of Respondents recorded in the show cause notices that Respondents themselves have confirmed the factual details regarding clandest ......


2014 (11) TMI 202 - CESTAT AHMEDABAD

M/s. Mukesh Industries Limited Versus Commissioner of Central Excise & ST., Ahmedabad

Shortage in stock - Clandestine manufacture and removal of goods - Held that - adjudicating authority himself has held that Panchnama so recorded, cannot be relied upon as the same was found to be recorded by unfair means. If the drawal of Panchnama ......


2014 (11) TMI 201 - CESTAT NEW DELHI

SELENO STEELS LTD AND OTHERS Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR

Application of deferment of order of pre-deposit - appellants contend that since these appellants have only recently approached the High Court, their appeals should not be dismissed for default in pre deposit - Held that - No merit in the contentions ......


2014 (11) TMI 200 - CESTAT KOLKATA

Commr. of Central Excise-Kolkata-IV Versus M/s. Hooghly Mills Co. Ltd.

Invocation of extended period of limitation - Classification of Bleached Woven Fabrics - Misdeclaration of goods - Suppression of facts - Held that - Department got the clarification in the year 2001. The impugned demand for differential cess duty pe ......


2014 (11) TMI 199 - CESTAT CHENNAI

M/s. Habasit Iakoka Pvt. Ltd. Versus CCE, Coimbatore

Valuation of goods - whether the expenses incurred to dealers by way of debit note raised by the appellant for the supply of diaries to the dealers can be included in the assessable value of the excisable goods manufactured by the appellant - Held th ......


2014 (11) TMI 198 - CESTAT MUMBAI

M/s GRAUER & WELL (INDIA) LTD. Versus CCE, MUMBAI-II

Wavier of pre-deposit - Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - Held that - computers have been used by the applicant for maintaining stocks in the factory. In these circumstances, prima facie, I am of the view that ......


2014 (11) TMI 197 - CESTAT MUMBAI

MULTI-FLEX LAMI-PRINT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

Waiver of pre-deposit - Suo moto credit - Payment of duty without clearance - Later on suo moto credit taken - Revenue is of the view that suo motu credit is not available assessee have to file refund claim - Held that - issue has been considered by ......


2014 (11) TMI 196 - CESTAT MUMBAI

MAXKOS PHARMACEUTICALS Versus COMMISSIONER OF CENTRAL EXCISE, PUNE

Maintainability of appeal - Monetary limit for admission of appeal - Held that - Central Excise law does not lay down any monetary limits for admission of an appeal except where the amount involved is ₹ 50,000/- or less, which can be admitted a ......


2014 (11) TMI 161 - CESTAT AHMEDABAD

M/s. Wimplast Limited Versus Commissioner of Central Excise & ST., Daman

CENVAT Credit - Whether cenvat credit is allowable on capital goods acquired on lease basis from a company which is not a financing company, Rule 4(3) of the Cenvat Credit Rules,, 2004 - Held that - Rule 4(3) does not require procurement of capital g ......


2014 (11) TMI 160 - CESTAT AHMEDABAD

M/s. Sterlite Industries Limited Versus Commissioner of Central Excise & ST., Vapi

Interest on delayed refund - Revised refund claim - first appellate authority while rejecting the claim of interest observed that the delay in sanction of refund claim was due to non-furnishing of documents by the appellant and not due to the Revenue ......


2014 (11) TMI 159 - CESTAT AHMEDABAD

M/s Apollo Tyres Ltd. Versus CCE Vadodara

CENVAT Credit - Credit of the duty paid on the tubes and flaps - Held that - The tyres in question are not tubeless tyres. They required inner tubes as an essential item for functioning, the flaps are also useful and make the functioning of the tyres ......


2014 (11) TMI 158 - CESTAT AHMEDABAD

M/s Aafloat Textiles (India) Ltd. Versus CCE Vapi

Restoration of appeal - Non compliance of pre deposit order - appellant during the relevant period was litigating the issue before BIFR authorities - Company ordered to be wound up by BIFR - assets of the appellants were taken over by the Asset Recon ......


2014 (11) TMI 157 - CESTAT AHMEDABAD

M/s. Urja Engineers Limited Versus Commissioner of Central Excise & ST., Vadodara

Availment of ineligible cenvat credit - whether extended period of limitation under Section 11A of the Central Excise is applicable to the facts and circumstances of this case - Held that - returns were filed promptly. In the returns it is clearly me ......


2014 (11) TMI 156 - CESTAT NEW DELHI

M/s Hindalco Industries Ltd. Versus CCE, Allahabad

Denial of refund claim - duty paid was more than due in as much as freight charges were wrongly included in the assessable value of goods - Held that - Revenue is unable to show any law that even if duty paid was in excess of the amount due, without ......


2014 (11) TMI 155 - CESTAT NEW DELHI

Mitsubishi Electric Automotive India Pvt. Ltd. Versus CCE, New Delhi

Disallowance of CENVAT Credit - Job works - Whether the job workers can prefer to pay excise duty in spite of having exemption notification bearing no. 214 of 1986 - Held that - By relying upon a three-judge-bench decision of the Supreme Court in the ......


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