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Central Excise - Case Laws

Showing 1 to 20 of 65545 Records

  • 2017 (8) TMI 632 - CESTAT ALLAHABAD

    C.C.E. -Kanpur Versus N.K. Laminators P. Ltd.

    Classification of goods - manufacture of Indian Kattha which is also called as Catechu - classified under Tariff Item No. 14049050 or under Tariff Item No. 13021990 which is a residual entry with a description as others? - Held that - the decision in the case of Commissioner of Central Excise Service Tax, Kanpur Versus M/s Brij Kattha & Kanchan Udyog 2017 (7) TMI 454 - CESTAT ALLAHABAD , relied upon, wherein this Tribunal had already decided ....... + More


  • 2017 (8) TMI 596 - GUJARAT HIGH COURT

    Ahmedabad Packaging Industries Ltd & 1 Versus Union of India & 2

    Power to review - scope of Section 35 C (2) of the Central Excise Act, 1944 - Classification of goods - HDPE Tapes - the trade claimed that the goods were articles of plastic classifiable under Chapter 39 of the Central Excise Tariff, whereas the view of the Revenue was that they were textile goods classifiable under Chapter 54 of the Tariff - rectification of mistake - Held that - The plain and simple reading thereof would clearly reflect that t....... + More


  • 2017 (8) TMI 595 - BOMBAY HIGH COURT

    Kim Steel Strips Pvt. Ltd., Sanjiv Ajodia prasad Guta Versus The Commissioner of Central Excise and Customs, Belapur

    Maintainability of appeal - alternative remedy - Section 35B (1)(b) of the Excise Act - Held that - the only ground for invoking the writ jurisdiction or seeking waiver of pre-deposit, is that the Petitioners are not in a financial condition to deposit the amount. In our considered view, this cannot be considered as an exceptional circumstance to invoke the writ jurisdiction or to waive the pre-deposit, particularly when the amount required to be....... + More


  • 2017 (8) TMI 594 - GUJARAT HIGH COURT

    Advance Surfactants India Ltd Versus Union of India

    CENVAT credit - validity of proviso to Rule 3(4) - vires of Rule 3(4) of the CENVAT Credit Rules, 2004 - the effect of this proviso is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next month, the CENVAT Credit taken by the manufacturer only till the end of the month to which the excise duty related could be utilized and CENVAT Credit legally availed during the first 5 days or 6 days of the subs....... + More


  • 2017 (8) TMI 593 - MADRAS HIGH COURT

    M/s. A.S. Babu Sah Designs, M/s. Sovereign Finance Corporation, M/s. Babu Silks & Sarees Versus Commissioner of Central Excise (Appeals-1) , Joint Commissioner of Central Excise, Additional Commissioner of Central Excise, Commissioner of Service Tax

    Jurisdiction - power of the Joint Commissioner of Central Excise to remand the matter to the adjudicating authority - Section 85 of the Finance Act 1994 - Held that - the first respondent while exercising powers under Section 85 (4) of the Finance Act has powers to pass orders as he thinks fit and such orders will also include an order of remand and amendment to Section 35-A (3) with effect from 11.05.2001 does not in any manner impact the power ....... + More


  • 2017 (8) TMI 591 - MADRAS HIGH COURT

    M/s. AP Steels Versus The Commissioner of Central Excise

    Reduction in the quantum of penalty - clandestine removal of goods - Whether the order of the Tribunal rejecting option to pay penalty which is granted as a matter of right under Section 11AC is valid in law? - interpretation of provisions of Section 11AC of the Central Excise Act, 1944 - Held that - a conjoint reading of the main provision with the first proviso would have us conclude that, in the ordinary course, where, duty has not been levied....... + More


  • 2017 (8) TMI 589 - CESTAT CHENNAI

    M/s. Ashok Leyland Limited Versus CCE, LTU, Chennai

    CENVAT credit - inputs written off in Balance Sheet - demand has been confirmed against the appellant on the finding that they have not been able to establish the possession of written off inputs as directed by the Tribunal in the first round of litigation - Held that - There cannot be any doubt to the legal issue that such establishment is required to be done by the appellant himself as the onus is upon him. When the factual verification of inpu....... + More


  • 2017 (8) TMI 588 - CESTAT ALLAHABAD

    Kurele Fragrances Pvt. Ltd, Shri Ram Prakash Dewakar, Director, Kurele Chemical Company, Latex Chemicals Pvt. Ltd., Shri Sanjay Kumar Kurele, Director Versus Commissioner of Central Excise, Kanpur

    Clandestine removal - manufacture of Pan Masals/Gutkha - use of brand name - the entire SCN is based on bilties/GR s claimed to have been recovered from M/s. Vinod Forwarding Agency, Kanpur - cross examination - Held that - During the cross examination as stated in the foregoing paragraphs it has been established that the brand name of the Gutkha booked by M/s. Vinod Forwarding Agency has not been stated on the said GR s/bilties and it was only p....... + More


  • 2017 (8) TMI 587 - CESTAT ALLAHABAD

    Jangannath Dalip Singh, Arun Kumar Partner, Gulab Singh Partner Versus Commissioner of Central Excise, Ghaziabad

    Valuation - Branded Chewing Tobacco - N/N. 13/2002 - CE(NT) dated 01/03/2002, as amended vide N/N. 10/2003(NT) and dated 01/03/2003 - whether the appellant assessee have paid excise duty correctly under the provisions of Section 4 of the Act, instead of Section 4A? - manufacture of 9gm. purias/pouch of their product - Held that - wholesale package have been defined in the Package Commodity Rules as meaning a package containing (i) Retail packages....... + More


  • 2017 (8) TMI 586 - CESTAT BANGALORE

    Commissioner of Central Excise, Customs And Service Tax, Versus Vinod Krishnan, S/o Late TG Rishnan, M/s Teegeekay Industries

    Liability of interest - death of proprietor - invocation of Section 11AA of the erstwhile Central Excise Act - Held that - as per Rule 22 of CESTAT (Procedure) Rules, where in any proceedings the appellant or applicant or a respondent dies or is adjudged as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate - demand of interest unsustainable - appeal dismissed - decided against Revenue........ + More


  • 2017 (8) TMI 585 - CESTAT CHENNAI

    M/s. Bhuwalka Steel Industries Ltd. Versus Commissioner of Central Excise, Chennai-III

    Valuation - includibility - freight charges - loading charges - stock transfer - whether the transportation charges from the factory to depot/consignment agent premises and the cost of unloading charges at the depot are to be included in the assessable value? - Rule 7 of Central Excise Valuation Rules, 2000 - Held that - The new section 4 (Transaction Value) was introduced with effect from 01.07.2000 which defined the place of removal as factory ....... + More


  • 2017 (8) TMI 584 - CESTAT CHENNAI

    M/s. Berger Paints India Ltd. Versus Commissioner of Central Excise, Pondicherry

    MODVAT credit - denial on the ground that invoices issued by unregistered dealer - Held that - the Hon ble High Courts of Ahmedabad as well as Punjab and Haryana in the case of COMMISSIONER OF C. EX., DELHI-III, GURGAON Versus MYRON ELECTRICALS PRIVATE LIMITED 2006 (11) TMI 213 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH , has held that credit cannot be denied even though the invoices are issued by a dealer from unregistered premises - dis....... + More


  • 2017 (8) TMI 583 - CESTAT ALLAHABAD

    East India Udyog Ltd., Sahibabad, Ghaziabad & Shri N.K. Lohia Versus Commissioner of Central Excise & S.T., Ghaziabad

    Area Based Exemption - N/N. 50/2003-CE dated 10.06.2003 - Job-work - denial of notification on the ground that neither the goods manufactured by them on job work were used in or in relation to the manufacture of final products nor the said goods have been cleared on payment of duty from the Roorkee unit - lack of proper evidence - Held that - the learned Commissioner have erred in confirming the demand, ignoring the documentary evidence on record....... + More


  • 2017 (8) TMI 547 - CESTAT NEW DELHI

    M/s Tirumala Balaji Alloys Pvt. Ltd. Versus CCE & ST, Raipur

    CENVAT credit - steel items used for fabrication and installation of air pollution equipment in the manufacturing facility - Held that - the appellant is entitled to Cenvat credit for the subject steel items used for fabrication and installation of air pollution equipment at their manufacturing premises - reliance placed in the case of Commissioner Of Central Excise, Jaipur Versus M/s Rajasthan Spinning & Weaving Mills Ltd. 2010 (7) TMI 12 - ....... + More


  • 2017 (8) TMI 546 - CESTAT CHENNAI

    M/s. A.K.R. Poly Industries Versus CCE & ST, Pondicherry

    Value Based Exemption - intermediate product - N/N. 5/98-CE dated 02.06.98 and N/N. 5/99-CE dated 28.02.99 - The Department was of the view that since the final products were cleared availing full exemption, the plastic sheets emerging as intermediate goods were subject to duty liability 24 - Held that - The plastic sheets (39.20) are specified as finished goods under N/N. 16/97, which grants exemption to such goods to a value of clearance of ....... + More


  • 2017 (8) TMI 545 - CESTAT MUMBAI

    Saroj Engineers Versus CCE Kolhapur

    Refund claim - disputing the merits of the case which stands concluded - Section 11A(2B) of the Central Excise Act, 1944 - Held that - irrespective whether the appellant is entitled for CENVAT credit or otherwise since they have opted for immunity under 11A(2B), they cannot dispute the merit of the case by filing refund claim. - After payment of duty along with interest by the assessee and filing an intimation claiming settlement of case under 11....... + More


  • 2017 (8) TMI 544 - CESTAT BANGALORE

    H And R Johnson India Versus Commissioner of Central Excise, Service Tax And Customs, Bangalore-II

    CENVAT credit - transportation charges incurred towards the outward transportation of goods to the branch/depot - Held that - the issue is no more res integra and is settled in favor of the appellant in the case of M/s S.K.S. Ispat & Power Limited Versus CCE & ST, Raipur 2016 (11) TMI 471 - CESTAT NEW DELHI , wherein it has been held that appellants are entitled to CENVAT credit of service tax paid on outward transportation of goods from ....... + More


  • 2017 (8) TMI 543 - CESTAT BANGALORE

    Khayati Steel Industries Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Mysore

    CENVAT credit - HR Plates, MS Beams, MS Channels, HR Cut Coils etc used for fabricating the supporting structure - Held that - as per the certificate issued by the Chartered Engineer that the HR Plates, MS Beams, MS Channels, HR Cut coil were used towards fabrication of gantry and columns for EOT crane as well as towards fabrication of Re-heating furnace. - The Division Bench of this Tribunal in the case of M/s. JSW Steel Ltd. 2017 (2) TMI 1071 -....... + More


  • 2017 (8) TMI 542 - CESTAT BANGALORE

    Masturlal Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Bangalore-I

    CENVAT credit - duty paying invoices - credit denied on the ground that the appellant has not been able to produce the relevant documents which are required as per Rule 9 of CCR - Held that - the authorities below have denied the cenvat credit on highly technical ground - reliance has been placed in the case of PHILIPS INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA 2005 (2) TMI 399 - CESTAT, MUMBAI , where it has been held that the cr....... + More


  • 2017 (8) TMI 541 - CESTAT BANGALORE

    Mohan Aluminium Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Bangalore-I

    CENVAT credit - Telephone Services installed at residence - Car servicing - Housekeeping service - scope of input services - Held that - in the case of Vishal Pipes Ltd. Vs. CCE, Noida 2015 (5) TMI 1008 - CESTAT NEW DELHI wherein it has been held by the Tribunal that the Telephone installed at the residence of Managing Director is covered by the definition of input service as the said Telephone is provided only for the official use and the addres....... + More


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