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2015 (5) TMI 701 - SUPREME COURT

Commnr. of Central Excise, Jaipur Versus M/s. Dabur India Ltd.

Classification - Caldhan suspension, Livfit Vet and Ayucal premix - Animal feed supplements or Veterinary medicament - Classification under sub heading no.2302.00 or sub heading no.3003.39 - Held that - There are several reasons given by the Tribunal.....


2015 (5) TMI 700 - SUPREME COURT

Commissioner of Central Excise Versus M/s. Amritlal Chemaux Ltd.

Manufacturing process or not - Repacking and / or labelling - Products purchased in bulk quantities in bulk packing & thereafter process is undertaken - dyes & dye bases, napthols & fast bases, and chrome pigments - Held that - It is clea.....


2015 (5) TMI 699 - CESTAT NEW DELHI

M/s Balkrishna Industries Ltd., Shri Pawan Batra Versus Commissioner of Central Excise And Service Tax, Jaipur

Waiver of pre deposit - Denial of CENVAT Credit - Inputs used for job work - Held that - When there is no physical removal of the cenvated inputs, there is no requirement to reverse the credit under Rule 3(5) of the Cenvat Credit Rules, the appellant.....


2015 (5) TMI 698 - CESTAT NEW DELHI

M/s Goyal Auto Products Pvt Ltd, Shri Raghubir Dayal Goyal, Shri Rahul Goyal Versus Commissioner of Central Excise, Delhi-I

Penalty u/s 11AC - Clandestine removal of goods - Held that - Penalty under section 11AC of the Act is not imposable as in this case as duty demand has already been dropped by the learned Commissioner (Appeals). Further, I find that currency seized i.....


2015 (5) TMI 697 - CESTAT NEW DELHI

Prakash Industries Ltd Versus Commissioner of Central Excise And Service Tax, Indore

Stay application - Waiver of pre deposit - Doctrine of merger of order - Held that - Tribunal s order 2015 (5) TMI 568 - CESTAT NEW DELHI directing the appellant to deposit an amount of ₹ 12.00 Crores within a period of four weeks had been uphe.....


2015 (5) TMI 664 - MADRAS HIGH COURT

Carboline India Pvt. Ltd. Versus The Coimmissioner of Central Excise Chennai - II

Waiver of pre deposit - CENVAT Credit - whether the appellant is entitled for the benefit of cenvat credit on the service tax paid by the appellant - Held that - Following decision of ABB Limited Vs. CCE 2011 (3) TMI 248 - KARNATAKA HIGH COURT it is .....


2015 (5) TMI 663 - GUJARAT HIGH COURT

Mundra Ports And Special Economic Zone Limited Versus Commissioner of Central Excise & Customs

Denial of CENVAT Credit - cement and steel - Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in rejecting the claim of the assessee in light of the provisions of Rule 2(k) of the Cenvat Credit Rules, 2004 .....


2015 (5) TMI 662 - PUNJAB & HARYANA HIGH COURT

Century Knitters (India) Ltd. And Others Versus The Customs, Excise & Service Tax Appellate Tribunal and another

Modification of order - Held that - CESTAT, by the impugned order, rightly held that by virtue of the order dated 13.03.2013, the appeal stood dismissed. Admittedly, the order dated 13.03.2013 was not complied with by the appellant or by M/s. Puneet .....


2015 (5) TMI 661 - MADRAS HIGH COURT

M/s. A.R. Metallurgicals Pvt Ltd Versus The Customs, Excise And Service Tax Appellate Tribunal, The Commissioner of Central Excise

Utilization of CENVAT Credit for payment of duty - Applicability of Rule 8(3A) of Central Excise Rules - Held that - condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 for payment of duty without utilizing the CENVAT cre.....


2015 (5) TMI 660 - BOMBAY HIGH COURT

Poona Tools (P.) Ltd. Versus Union of India

Bar under section 32-O(1)(i) of the Central Excise Act, 1944 - incorrect and irregular cenvat credit - Wilful suppression of facts - Held that - There is no dispute about existence of the order passed by the Settlement Commission on 20th December, 20.....


2015 (5) TMI 659 - CESTAT MUMBAI

M/s Leo Circuit Boards, Pvt Ltd, Shri Sudesh Rao, M/s Pan India Network Infravest Pvt Ltd Versus Commissioner of Central Excise, Belapur

Demand of duty - Manufacturing activity or not - Held that - Appellant is engaged in the assembly of 114 components alongwith power supply, motherboard, LCD, keyboard which in our view clearly amount to manufacture. It is not that only on the basis t.....


2015 (5) TMI 631 - SUPREME COURT

M/s. Thermax Babcock And Wilcox Ltd. Versus Commnr. of Central Excise, Pune

Valuation - whether the value of bought out items should be added to the assessable value of the boilers - assessee had removed boilers in unassembled form at the factory site according to the excise authorities - Held that - If there was no such amo.....


2015 (5) TMI 630 - SUPREME COURT

Commnr. of Central Excise, Chandigarh Versus M/s Oswal Yarns Ltd.

Classification of goods - Held that - goods in question, viz., manufacturing yarn out of synthetic waste, rags, silk waste and wool waste are subject to levy of excise duty under entry 5509.90 - Tribunal has reduced the amount of demand of ₹ 26.....


2015 (5) TMI 629 - SUPREME COURT

M/s. Gajra Gears Ltd Versus Commissioner of Customs And Central Excise

Classification of hand trolley or fork lift etc. manufactured for captive consumption for use in manufacturing of Parts of motor vehicle - These trolleys and fork lift are placed on iron/steel or aluminum known as 3 FAG Pallets - Classification under.....


2015 (5) TMI 628 - SUPREME COURT

The Union of India & Others Versus M/s. Asahi India Safety Glass Ltd.

Validity of order of settlement of commission - MODVAT Credit - use of inputs for manufacturing activity or not - respondent made an admission to the extent that it had received the float glass in packaged form and on the opening of the wooden boxes,.....


2015 (5) TMI 627 - SUPREME COURT

Crompton Greaves Ltd. Versus Commnr. of Central Excise, Aurangabad

Valuation - Captive consumption - price shown for various models of VIT cleared for captive consumption of the appellant s own unit at Nasik is much lesser than the price at which the appellant had been selling such products to the other parties - He.....


2015 (5) TMI 626 - SUPREME COURT OF INDIA

M/s. Ralson (India) Ltd. Versus Commnr. Of Central Excise, Chandigarh-I

Exemption under Notification No.152/1987 CE dated 25.5.1987 or Notification No.64/94-CE dated 1.3.1994 - Held that - Assessee took the plea that since the decision of the exemption vide Notification dated 1.3.94 was an inadvertent error and the Gover.....


2015 (5) TMI 625 - GUJARAT HIGH COURT

M/s. Jitendra Synthetics Versus Commissioner of Central Excise & Customs

Imposition of penalty - Whether the Appellate Tribunal was right in imposing penalty on the appeal under Rule 57U 6 in the facts of this case - Held that - If the provision for imposing penalty was not in existence in December, 1994 when the contrave.....


2015 (5) TMI 603 - MADRAS HIGH COURT

M/s. Malladi Drugs & Pharmaceuticals Ltd. Versus The Union of India, The Commissioner of Central Excise

Constitutional validity of Rule 8(3A) of the Central Excise Rules, 2002 - Violation of Article 14 - Held that - Petitioners-assessees have not illegally or irregularly taken the CENVAT credit. It is to be mentioned herein that sub-rule (1) of Rule 8 .....


2015 (5) TMI 602 - MADRAS HIGH COURT

M/s. Caress Industries Pvt. Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal and The Commissioner of Central Excise, Salem

Waiver of pre deposit - whether the goods cleared by the appellant falls under the category of other fertilizers or not - Held that - Factual issues have to be gone into by the Tribunal taking into consideration the relevant materials placed by the a.....


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