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2024 (3) TMI 490
Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - SSI Exemption - Eligibility for abatement Notification No.2/2006, 14/2008 and 49/2008 - threshold exemption limit of Rs.150 lakhs of all the four units crossed - failure to account details of production and clearance in daily stock account - non-issuance of invoices - non-payment of duty - Demand alongwith interest and penalty - invocation of Extended period of limitation - HELD THAT:- The whole confusion has arisen for the reason that the Notification No.2/2006-CE (NT) [....... + More
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2024 (3) TMI 489
Reversal of CENVAT Credit - duty paying document - reversal sought on the ground that while WCMIL was not eligible to take Cenvat credit as the same was imported by M/s. Neo Metaliks Limited (NML) who had paid the CVD - it is alleged that invoice issued by WCMIL is not a proper document for availing the Cenvat credit - HELD THAT:- If the department had any dispute that WCMIL was not eligible to take Cenvat credit of the CVD paid by NML, it was for the Department to initiate action against WCMIL. From the appellant s side, they have received th....... + More
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2024 (3) TMI 488
Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - duty was levied @ 110% of the cost of production determined on the basis of annual CAS-4 certificates/guidelines of stock transferred goods in accordance with CBEC Circular No.692/08/2003-CX dated 13.02.2003 - Revenue Neutrality - HELD THAT:- The only argument that the Ld.Commissioner has been able to make out in his order is the proposition that since the value of goods could not be determined at th....... + More
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2024 (3) TMI 453
CENVAT Credit - reversal of 6% of the value of the goods - adoption of hybrid option of post clearance availment of Ineligible CENVAT credit on inputs and payment of amount equal to 6% of the value of such exempted goods under rule 6(3) of the Credit Rules - benefit of the exemption Notification No. 30/2004-CE - HELD THAT:- Once the assessee has reversed the 6% of the value of the goods treating such goods as exempted as per the sub-rule (3D) of the rule 6 of the Rules, the condition of the Notification No. 30 of 2004 can be said to have been ....... + More
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2024 (3) TMI 452
Order for provisional assessment on quarterly basis and on the basis of CAS-4 certificate for a particular quarter - presumptive order - HELD THAT:- There is a loss to understand how learned Commissioner (Appeals) has come to a conclusion that the said observations were on the basis of fact because there is no supporting data available either in the orders ordering provisional assessment nor is it available anywhere in the order passed by Commissioner (Appeals). The impugned order is a presumptive order - impugned order is set aside - appeal allowed.
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2024 (3) TMI 451
Levy of penalty under Rule 26 of Central Excise Rules, 2002 - failure to register with Central Excise - failure to maintain any record - failure to file returns - failure to make payment of central excise duty on inlay cards - HELD THAT:- The explanation in N/N. 83/94-CE dated 11.04.1994 states that for the purpose of the said notification, the expression job work means processing of or working upon raw materials or semi-finished goods supplied to the job worker so as to complete a part or whole of the process resulting in the manufacture or f....... + More
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2024 (3) TMI 450
Reversal of CENVAT Credit - commission amount paid to commission agent - Business Auxiliary Service or not - Extended period of limitation - HELD THAT:- The issue is no more res integra. This Bench in PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV VERSUS M/S. HIMADRI SPECIALITY CHEMICAL LIMITED [ 2022 (9) TMI 1213 - CALCUTTA HIGH COURT] has held the issue relating to eligibility of credit on commission agent services is no longer res-integra inasmuch as this Tribunal in M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. SERVICE TAX....... + More
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2024 (3) TMI 449
Levy of interest under Section 11AB of the Central Excise Act, 1944 on supplementary invoices by invoking extended period of limitation - appellant has availed irregular cenvat credit as well as failed to pay the duty on certain goods on certain instances - HELD THAT:- The said issue has been dealt by this Tribunal in the case of CCE VERSUS TVS WHIRLPOOL LTD. [ 1999 (10) TMI 701 - SC ORDER] wherein it has been held that it is only a reasonable time that the period of limitation that applies to a claim for the principal amount should also apply....... + More
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2024 (3) TMI 448
Recovery of CENVAT Credit alongwith interest and penalty - Process amounting to manufacture or not - Appellants are importing copper coated wires and they were carrying out processes like cutting, rewinding, branding, testing and repacking on the same - HELD THAT:- The issue is no more res integra. The Mumbai Tribunal in M/S. GEE LTD. AND S.M. AGARWAL VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-I [ 2022 (10) TMI 957 - CESTAT MUMBAI] in the appellant s own case has followed the judgement of Hon ble Bombay High Court in the case of Commissioner....... + More
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2024 (3) TMI 447
Clandestine removal - failure to declare the manufactured quantity - reliance placed on consumption norms worked out by Dr. Batra of IIT, Kanpur - main ground taken by the Revenue was that the electricity consumption as worked out by Dr.Batra, of IIT, Kanpur does not match with the output shown by the Appellant - Extended period of limitation - HELD THAT:- From the Order-in-Original para 9.2 it is seen that the Adjudicating authority has relied on the report of Dr.Batra of IIT, Kanpur to come to a conclusion that excess quantity has been manuf....... + More
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2024 (3) TMI 446
CENVAT Credit - inputs used in such Railway tracks - nexus with manufacturing and clearing activities or not - HELD THAT:- Hon ble Chhattisgarh High Court in the case of PR. COMMR. OF CUS. C. EX., RAIPUR VERSUS STEEL AUTHORITY OF INDIA LTD [ 2018 (2) TMI 2007 - CHHATTISGARH HIGH COURT] , has held After hearing Learned Counsel for the parties, we are not able to persuade ourselves to take any different view of the matter than the one which has been taken by this Court in the matter of AMBUJA CEMENTS EASTERN LTD. VERSUS COMMISSIONER OF C. EX., R....... + More
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2024 (3) TMI 402
Process amounting to manufacture or not - benefit availed on Henko Stain Champion Detergent Powder cleared from the factory on payment of duty in cash - Denial of benefit of N/N.21/2007-CE dated 25.04.2007 on the ground that goods which have been subjected to packing or repacking only and is not subject to any other process amounting to manufacture - Invocation of Extended period of Limitation - HELD THAT:- At the time of filing of the refund claim by the appellant in terms of Notification No.32/99-CE dated 08.07.1999, the refund claims were s....... + More
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2024 (3) TMI 401
Area Based Exemption - Rejection of application for special rate of value addition at the rate of 73% - payment of excise duty through PLA after utilizing the CENVAT credit available as per N/N. 20/2007-CE dated 25.04.2007 - HELD THAT:- From formulae prescribed in N/N. 20/2008-CE dated 27.03.2008, it is clear that for fixation of special valuation rate, the actual cost of raw materials is to be considered only not the notional value. In that circumstances, as the Adjudicating Authority has considered the notional cost of raw materials, which i....... + More
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2024 (3) TMI 342
Scope of SCN - no demand for penalty - Default in making the payment beyond thirty days from the due date of payment - bar to utilize the CENVAT Credit account for payment of duty - Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- It is found that in the Show Cause Notice, there is no proposal to impose penalty of Rs.7,43,28,193/-. The Show Cause Notice has not even demanded the said amount as duty from the respondent. The appeal filed by the Revenue is not maintainable before this Tribunal since the appeal has been filed in a cyclos....... + More
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2024 (3) TMI 341
Valuation - Exclusion of trade discount that was contracted for supply to stations of Thane Municipal Transport (TMT) from assessable value - to be included as additional consideration or not - HELD THAT:- The contractual arrangement includes facilitation of the appellant by their customer and that it is the appellant who has foregone consideration to the extent of trade discount which the lower authorities have convinced themselves to be costs of such facilitation. In thus loading this cost to the assessable value, the original authority has ....... + More
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2024 (3) TMI 280
Evasion of duty- demand confirmed on the ground that units floated and controlled by two persons and materials and capital goods exchanged and cash seized - the Tribunal has remanded the matter to the Adjudicating Authority - HELD THAT:- The finding by Tribunal is just and proper and appropriate, having regard to the reasons assigned for the same. As far as the aspects on which the remand has been made, it is found that the Adjudicating Authority would now have to reconsider the said aspects in accordance with law and in light of the observati....... + More
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2024 (3) TMI 279
100% EOU - benefit under Notification No. 2/95 C.E. dated 04.01.1995 availed - failure to achieve a positive NFEP - invocation of extended period of limitation - HELD THAT:- The Appellant is a 100% EOU engaged in the manufacture of excisable goods and has availed benefit under Notification No. 2/95 C.E. dated 04.01.1995 which provides exemption on 50% of the export goods allowed to be sold in DTA upon fulfillment of terms as provided under EXIM Policy. The entire demand for custom duty has been raised out of the Audit Objections by the Audit c....... + More
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2024 (3) TMI 278
Clandestine removal of goods - wrongful availment of Cenvat Credit - demand on the basis of statements recorded of the Appellants - corroboration of tangible evidence or not - appellant submits that demand confirmed by the Department is an extrapolated figure based on the calculation of production by taking the standard production per batch and simply that by the number of batches appearing in the Finished product analysis Dilatometer Register. HELD THAT:- The Department has not adduced any evidence in support of their claims. The Department h....... + More
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2024 (3) TMI 277
CENVAT Credit - input services or not - warranty free services - HELD THAT:- The identical issue in the appellant's own case has been considered at length by this Tribunal and thereafter, this Tribunal has allowed the appeals of the appellant - Reliance can be placed in the case of JCB INDIA LTD. VERSUS CCE- DELHI-IV [ 2023 (5) TMI 133 - CESTAT CHANDIGARH] where it was held that The appellant has correctly availed cenvat credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appe....... + More
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2024 (3) TMI 276
Clandestine Removal - process loss - yield of 79% on deployment of 228584 kgs of raw materials in 2006-07 for production of 146295 kgs of finished product leaving 48002 kgs unexplained - recovery alongwith penalty - HELD THAT:- The appellant had deployed various raw materials in different proportions for manufacture of finished goods. The lower authorities, without considering the material mix and reaction loss of each separately, have merely presumed that weight of raw materials should be found to match that of finished goods and that, in the....... + More
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