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Showing 101 to 120 of 52422 Records

Central Excise - Case Laws

 

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2014 (10) TMI 55 - CESTAT NEW DELHI

M/s. Hindustan Zinc Ltd. Versus CCE, Jaipur

Denial of CENVAT Credit - Bogus invoices - Held that - When the show cause notice itself accepts that certain quantity of steel items have been used for the repair of the mining machinery, the cenvat credit in respect of at-least that much quantity c ......


2014 (10) TMI 54 - CESTAT AHMEDABAD

M/s Jupiter Remedies Pvt. Ltd. Versus CCE Vapi

CENVAT Credit - Whether appellant is entitled to CENVAT Credit under CENVAT Credit Rules when the inputs are claimed under an Advance Licence for export of finished goods duty free - Held that - Appellants had taken invalidation letter/ARO. These doc ......


2014 (10) TMI 53 - CESTAT NEW DELHI

M/s Bajaj Hindustan Limited Versus CCE & ST, Meerut- I

Disallowance of CENVAT Credit - Credit on capital goods - Held that - Same have been used for transportation of the raw sugar imported in bulk from the port for the import to the appellant s factory. Hence, in view of the Tribunals judgment in the ca ......


2014 (10) TMI 52 - CESTAT BANGALORE

BASF INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MANGALORE

CENVAT Credit - Transfer of company - Associate enterprise amalgamated with assessee - Department intimated about such transfer - Held that - As on January, 2011 when the merger took place, whatever credit was available in the books of BASFI was tran ......


2014 (10) TMI 51 - CESTAT MUMBAI

KINNARI HOSIERY INDUSTRIES Versus COMMISSIONER OF C. EX., THANE-I

Exemption of Notification 6/2000-C.E, dated 1st March, 2000 - Sr. No. 164 - Exemption denied on the ground that it only applied to fabrics of cotton, and the fabrics that the applicant dyed were a mixture of cotton. - Held that - appellants were proc ......


2014 (10) TMI 50 - CESTAT MUMBAI

M/s PLA COMPONENTS Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI

Determination of correct demand of duty, interest and levy of penalty - held that - show-cause notice was issued for demand of duty along with interest and imposition of penalty. The said show-cause notice was dropped by the adjudicating authority. T ......


2014 (10) TMI 49 - CESTAT NEW DELHI

M/s Action Construction Equipment Ltd. Versus CCE, Delhi-IV

CENVAT Credit - whether the appellant is entitled to avail the input service credit on after sale services delivered by the dealer - Held that - following decision of assessees own previous case 2014 (9) TMI 835 - CESTAT NEW DELHI - Decided in favour ......


2014 (10) TMI 48 - CESTAT NEW DELHI

MECH & FAB INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL

Valuation of goods - whether the value of scrap arising out of manufacture shall fall from part of assessable value - Held that - Certainly if the scrap has economic value that cannot be excluded from the assessable value of the job worked goods - Si ......


2014 (10) TMI 22 - CESTAT CHENNAI

Amman Woven Sacks Ltd. Versus Commissioner of Central Excise, Pondicherry

Delayed payment of duty - Rule 8(3) of central excise rules, 2002 - department has calculated interest as per Rule 8 (3) at the rate of ₹ 1000/- per day which is equivalent to the duty determined under Rule 8(3) - Held that - Division Bench of ......


2014 (10) TMI 21 - CESTAT NEW DELHI

M/s. Kay Jay forgings Pvt. Ltd. Versus CCE, Ludhiana

Cenvat credit - Bogus invoices - Equivalent penalty - Non supply of documents - Held that - Except for statement of Shri Surinder Mahenderu, proprietor of M/s. Nicks India, no other documents have been supplied and in the first round of appeal before ......


2014 (10) TMI 20 - CESTAT MUMBAI

PARAMOUNT PRINT PACKAGING Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR

Restriction on utilization of CENVAT Credit - Default in payment of duty - Rule 8(3A) of CER, 2002 - Held that - The provisions of sub-rule 8 (3A) was introduced to curb the tendency on the part of assessees in defaulting in payment of duty and the l ......


2014 (10) TMI 19 - CESTAT MUMBAI

STAR INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISE

Valuation - Clearance of semi finished goods to other unit - Demand of differential duty - Difference in declared price - The price declared for clearance to the Daman unit is less by ₹ 3/- per unit sold. At the Daman unit after undertaking the ......


2014 (10) TMI 18 - CESTAT MUMBAI

M/s SHELL INDIA MARKETS PVT LTD AND OTHERS Versus COMMISSIONER OF CENTRAL EXCISE, BELAPUR

Waiver of pre deposit - Determination of assessable value - Interest u/s 11AA - Penalty u/s 11AC - Held that - In the appellants own case, the co-ordinate Bench at Ahmedabad Bench has taken a view that the transaction would not come under the provisi ......


2014 (10) TMI 17 - CESTAT AHMEDABAD

M/s GHASIRAM GOLAKCHAND SHIP BREAKING YARD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BHAVNAGAR

CENVAT Credit - Denial of refund claim - Whether the appellant was correct in taking credit on his own in respect of amount paid by him in excess in October 2001 and whether on denial of such credit, whether he can file refund claim - Held that - app ......


2014 (10) TMI 16 - CESTAT NEW DELHI

KK TOBACCO COMPANY, LAXMI KANT PANDEY S/o SURYA NATH PANDEY Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD

Clandestine removal of goods - Misdeclaration of goods - Held that - Shri Laxmi Kant Pandey, brother of Shri K.K. Pandey, proprietor of the said firm confessed that he was the actual person looking after the day to day affairs of the company. It was ......


2014 (10) TMI 15 - CESTAT BANGALORE

RADHAMANI EXPORTS LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

Clearance of goods without payment of duty - Imposition of redemption fine and penalty - levy of Central Excise duty on readymade garments - Held that - The lower authorities have taken a view that because warehouse was a registered premises and the ......


2014 (10) TMI 14 - CESTAT AHMEDABAD

ACME CERAMICS Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT

Rectification of mistake - Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles and vitrified tiles - two periods i.e. prior to 01.03.2008 and post 01.0 ......


2014 (9) TMI 870 - CESTAT NEW DELHI

M/s. KN. Food Industries Pvt. Ltd. Versus CCE & STs Kanpur

CENVAT Credit - endorsed Bills of Entry - duty paying documents - Extended period of limitation - Held that - Endorser M/s. Parle Products Pvt. Ltd. submitted to the department Bills of Entry wise declarations to the effect that all goods imported un ......


2014 (9) TMI 869 - CESTAT NEW DELHI

M/s Kay Iron Works (Jorian) Pvt. Ltd. Versus CCE, Faridabad

Imposition of penalty u/s 11AC - Bogus invoices issued - Held that - Appellants have conceded that the invoices were issued without ever supplying any goods. As regards their contention that the order of Settlement Commission in respect of M/s. Talbr ......


2014 (9) TMI 868 - CESTAT NEW DELHI

M/s Chinttpurni Engineering Work (P) Ltd. Versus CCE, Lucknow

Shortage of goods found - Redemption fine imposed - Penalty - Held that - Panchnama clearly brings out the shortage as well as excess of the respective goods vis-a-vis. their statutory records. As regards the contention of the appellants that the dis ......


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