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Showing 221 to 225 of 225 Records
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2013 (8) TMI 5
Calculation of Education Cess on the excise duty chargeable by EOU for the goods cleared into DTA Held that:- The Larger Bench, in the case of Kumar Arch Tech Pvt. Limited vs. CCE, Jaipur-II, as reported at - [2013 (4) TMI 482 - CESTAT NEW DELHI] has specifically held in favour of the assessee and answered the reference accordingly and in the case in hand, the assessee has been following the very same procedure - Decision of the Larger Bench is binding on the Division Bench, thus, applicable in favor of assessee in the present case Decided in favor of Assessee.
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2013 (8) TMI 4
Waiver of pre-deposit Stay application Held that:- Having regard to the facts and circumstances of the case, more particularly, when the company is closed since 6 to 7 years, appellant is directed to deposit a sum of ₹ 7.50 lacs with the department as predeposit, it will be in the fitness of things and it will be in the interest of justice - Appeal succeeds in part
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2013 (8) TMI 3
Limitation - Demand of ineligible cenvat credit Held that:- Show cause notice dated 01.08.2012 invokes extended period while the appellant has always been intimating the authorities regarding availment of cenvat credit on specific inputs/ capital goods. On perusal of the sample return produced by the learned counsel, appellant have intimated the department about the Chapter sub-heading numbers which are mentioned in the invoices along with invoice numbers. The impugned order to the extent it confirms demand prior to 01.06.2011 is hit by limitation Decided in favor of Assessee.
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2013 (8) TMI 2
Cenvat credit on the inputs and the capital goods which were used in Research and Development works Relying upon the judgment of the Hon ble High Court of Bombay in the case of Tata Engineering Locomotive Company Limited vs. CCE, Pune [2010 (2) TMI 601 - BOMBAY HIGH COURT] and also because appellant is unable to justify his claim that these inputs were used in relation to manufacture, held that appellant has not made out a case for prima facie use of such materials Directed to make pre-deposit of Rs.50,000/- (Rupees fifty thousand only) within a period of four weeks.
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2013 (8) TMI 1
Classification of the product Liquid Paraffin Wax under Chapter heading 3824 or 27.12 of the Central Excise Tariff Act Held that:- Paraffin Wax comes in liquid form as well as in solid state It is undisputed fact that the appellant is manufacturing only Liquid Paraffin Wax and are not manufacturing solid Paraffin Wax - Board Circular dated 01.08.2011 specifically indicates that HSN Explanatory Notes, as indicated in (B) (9) as classification of Chlorinated Paraffins/ Chloroparaffins (in liquid) to get classified under Chapter heading 38.24. The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/ Chloroparaffins in liquid form, then the classification of the said product, prima-facie, would be covered under Chapter 38 - prima facie case in favor of assessee - stay granted.
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