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Central Excise Case Laws


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Showing 1 to 15 of 54108 Records

    2015 (3) TMI 82 - DELHI HIGH COURT

    SNE India Pvt. Ltd. Versus Commissioner of Central Excise, Delhi-II

    Restoration of appeal - Non compliance of pre deposit condition - assessee had, instead of depositing the amount in cash or through account PLA (under the Rules), sought to claim adjustment of amounts lying to its credit in its CENVAT credit account. ......

    2015 (3) TMI 81 - CESTAT CHENNAI

    Audco India Ltd. Versus Commissioner of Central Excise, Chennai

    Non payment of appropriate excise duty on the scrap generated at the job worker premises from the goods sent and processed under rule 57F (4) of Central Excise Rules, 1944 - Removal of capital goods to their job workers premises without reversal of c ......

    2015 (3) TMI 80 - CESTAT CHENNAI

    M/s. ITC Ltd. Versus CCE, Chennai

    Clarification of Tribunal's order - Tribunal in respect of issue No.3, held that the unabsorbed overheads referable to abnormal idle capacity for lack of order shall not form part of the cost of production and the demand of duty is not sustainabl ......

    2015 (3) TMI 79 - CESTAT CHENNAI

    M/s. Rane Madras Ltd. Versus Commissioner LTU, Chennai

    Waiver of pre deposit - Input service credit - product liability insurance service - Held that:- Adjudicating authority has dropped the proceedings and allowed the input service credit on the product liability insurance. I find from the decision of t ......

    2015 (3) TMI 78 - CESTAT CHENNAI

    M/s. Castrol India Ltd. Versus CCE, Chennai- I

    Waiver of pre deposit - Input service credit - Trading activity - Held that:- Applicant in their reply to the show cause notice categorically disputed the quantification of the demand in so far as that the demand was determined on the total value of ......

    2015 (3) TMI 77 - CESTAT MUMBAI

    Arkema Catalyst India Pvt. Ltd. Hypercity Retails (I) Ltd., M/s Sterlite Optical Technologies Ltd. Versus Commissioner of Customs (Import), Mumbai

    Extension of stay beyond the period of 365 days - Power of Tribunal - Held that:- issue relating to competency of this Tribunal to extend the stay beyond 365 days was examined by the larger bench of this Tribunal in the case of M/s Haldiram India Pvt ......

    2015 (3) TMI 76 - CESTAT MUMBAI


    Stay application - Held that:- Appellants state that they have deposited the mandatory amount as required under section 35F of the Central Excise Act, 1944. In this view of the matter, no separate order of stay is required under the mandatory statute ......

    2015 (3) TMI 75 - CESTAT KOLKATA

    M/s. Mars Mercantile Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax

    Waiver of pre deposit - Held that:- issue involved in the present case is similar to the one relating to the previous pre-deposit order of the Tribunal involving the period August, 2003 to March, 2008. The present demand is for the period April, 2009 ......

    2015 (3) TMI 74 - CESTAT CHENNAI

    M/s. WIPRO Ltd. Versus CCE, Puducherry

    Waiver of predeposit - Availment of ineligible credit - Held that:- Applicant is a manufacturer of computers and they are paying central excise duty and are availing CENVAT credit on inputs and input services. I find that the Tribunal in the case of ......

    2015 (3) TMI 73 - CESTAT CHENNAI

    Pricol Ltd. (Unit-IV) Versus Commissioner of Central Excise, Salem

    Waiver of predeposit - centralized registration for payment of service tax in respect of all the seven units - discharge of service tax under reverse charge mechanism - Held that:- prima facie case has been made out by the appellant. Accordingly, pre ......

    2015 (3) TMI 36 - CESTAT NEW DELHI

    M/s AGV Fenestration Pvt. Ltd. Versus CCE & ST, Chandigarh

    Waiver of pre deposit - Area based exemption under Notification No. 50/03-CE. - delayed filing of declaration - Bar of limitation - suppression of facts - clandestine clearance - Held that:- The show cause notice for demand of duty was issued only on ......

    2015 (3) TMI 35 - CESTAT NEW DELHI

    Commissioner of Central Excise, Chandigarh Versus Bhandari Deepak Industries Pvt. Ltd.

    Area Bases Exemption - Notification No.50/03-CE - Assessee undertaken substantial expansion on or after 07.01.2003 by the way of increase in installed capacity of unit by not less than 25% - Held that:- As per the documents on record, the officers of ......

    2015 (3) TMI 34 - CESTAT BANGALORE

    M/s 3m India Ltd. Versus Commissioner of Central Excise (LTU), Bangalore,

    Benefit of Cenvat credit scheme in terms of the Cenvat Credit Rules, 2004 - Availment of excess as well as short credit - Held that:- excess credit availed as well as short credit availment occurred due to clerical error, we consider that the penalty ......

    2015 (3) TMI 33 - CESTAT MUMBAI


    Input service credit - welding electrodes - nexus for manufacturing of the final product - Held that:- In the case of Samruddhi Cement Ltd.(2012 (9) TMI 885 - CESTAT NEW DELHI) this Tribunal has considered the decisions of various Hon'ble High Co ......

    2015 (3) TMI 32 - CESTAT MUMBAI


    Reversal of Cenvat Credit - Capital goods - Held that:- When the capital goods have been put to use and cleared on transaction value, the assessee is required to pay Central Excise duty on transaction value and not required to reverse Cenvat Credit a ......



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