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2015 (8) TMI 35 - CESTAT NEW DELHI

M/s Godfrey Philips India Ltd. Versus Commissioner of Central Excise And Service Tax, Ghaziabad

Denial of abatement claim - whether appellant is required to pay duty for whole of the period or required to pay duty on pro rata basis after availing the abatement for closure period and consequently is entitled to claim the abatement of excess duty.....

2015 (8) TMI 34 - CESTAT NEW DELHI


Denial of abatement claim - Closure of factory - Applicability of Rule 9 - manufacturers of retail pouches of Gutkha, pan masala and chewing tobacco. - Held that - Conditions for claiming abatement under Rule 10 of PMPM Rules are satisfied, that the .....


M/s Zest Packers Pvt. Ltd and Unicorn Packers Pvt. Ltd Versus CCE Ahmedabad-II

Benefit of abatement of duty - non-production of goods during any continuous period of 15 days or more - manufacture of Jarda Scented Tobacco and Chewing Tobacco - Held that - As regards the Board s circular dt.12.03.2009 stating that the abatements .....

2015 (8) TMI 24 - CESTAT MUMBAI

M/s. Mercedes Benz India (P) Limited Versus Commissioner of Central Excise, Pune-I

Reversal of Cenvat Credit - various option available as per Rule 6 of CCR - whether appellant is required to pay 5 of total sale value of the goods traded by them in terms of Rule 6(3)(i) when the appellant paid the actual credit attributed to the qu.....

2015 (8) TMI 23 - CESTAT MUMBAI

Johnson & Johnson Ltd. Versus Commissioner of Central Excise & ST (LTU) , Mumbai

Penalty u/s 11AC - Valuation of goods - Rule 8 - appellant, at the outset, submitted that they are not disputing the duty demanded by the Revenue as the same was paid by the appellant even before issue of show cause notice, they are only disputing th.....

2015 (8) TMI 22 - CESTAT MUMBAI

M/s Vipras Castings Ltd, Shri Ashish Goradia Versus Commissioner of Central Excise, Raigad

Disallowance of CENVAT Credit - Duty paying documents - whether the Cenvatable invoices issued by M/s. SSMIPL o the appellant are genuine or fake/fraudulent invoices - Confiscation of goods - Imposition of penalty - Held that - Appellant could not gi.....


M/s. Gujarat State Fertilizers & Chemicals Limited Versus Commissioner of Central Excise & S.T., Surat-II

Denial of CENVAT Credit - input services - whether distributors/ consignment stockists of the appellant are doing any sales promotion activities in addition to selling of goods of the appellant or not - Held that - Sales promotion activities are carr.....

2015 (7) TMI 1036 - SUPREME COURT

Shabina Abraham And Others Versus Collector of Central Excise & Customs

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - whether an assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal representatives/estate of a .....

2015 (7) TMI 1035 - SUPREME COURT

M/s. Poonam Spark (P) Ltd. Versus Commissioner of Central Excise, New Delhi

Manufacturing activity - Whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame carried out by M/s Poonam Spark (P) Ltd. amounts to manufacture or not - Held that - Filter Housing and Cartridges are impor.....

2015 (7) TMI 1034 - SUPREME COURT

Commissioner of Central Excise, Vapi Versus M/s. Global Health Care Products Partnership Firm & Others

Classificsation of Close-Up Whitening - toothpaste or not - Classification under Chapter sub-heading 3306.10 or 3306.90 - Held that - There is no dispute that most of the ingredients of the product Close-Up Whitening are the same which are used in th.....

2015 (7) TMI 1033 - SUPREME COURT


Job Work - Dummy unit - revenue allege that JRE was not an independent job unit but was a dummy of the Respondent created and nurtured with the single motive that cost of manufacture be reduced by bifurcation and the cost of sale promotion, advertise.....


Commissioner of Central Excise and Customs, Hyderabad-IV Commissionerate Versus M/s Rasmi Wax Coated Paper & Printing Industry

Manufacturing activity or not - whether the cutting of jumbo rolls into smaller sizes and printing on them by a job worker would amount to manufacture as defined under the Central Excise Act - Held that - t the processes undertaken do not bring into .....


M/s Madras Cements Ltd Versus The Additional Commissioner of Central Excise, The Commissioner of Central Excise (Appeals-I)

Denial of CENVAT Credit - Input service - Place of removal - Whether the Tribunal was correct in disallowing CENVAT credit of service tax paid on the GTA service which is availed by the manufacturer on outward transport from the place of removal for .....

2015 (7) TMI 1000 - MADRAS HIGH COURT

The Commissioner of Central Excise Versus M/s. India Pistons Ltd., The Customs, Excise & Service Tax Appellate Tribunal

Denial of CENVAT Credit - Capital goods - Held that - Department itself has conceded the matter before the Tribunal and, therefore, it is estopped from filing this appeal, this Court, however, is of the considered opinion that even in such a situatio.....


Talbro Forgings, Jalandhar Versus Customs, Excise and Service Tax Appellate Tribunal And Another

Simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export - Non maintenance of separate account - Held that - respondents appear to have rejected the claim on the ground that the separate account books not having be.....

2015 (7) TMI 971 - Allahabad High Court

M/s. Rathi Ispat Limited Versus The Commissioner Of Central Excise, Ghaziabad

Waiver of pre deposit - Misdeclaration of goods - Misdeclaration of value of goods - Wrongful availment of MODVAT Credit - Held that - The Tribunal has examined whether the appellant had a strong prima facie case that would result in its exoneration .....

2015 (7) TMI 964 - SUPREME COURT

Commissioner of C.E. Meerut-II Versus M/s. Prince gutka ltd. & ors.

Clandestine removal of goods - Undervaluation of goods - second show cause notice on the same cause of action - Held that - On the statement of respondent No.5 given earlier, the adjudicating authority had dropped the proceedings accepting the explan.....

2015 (7) TMI 963 - SUPREME COURT

Commnr. of Customs & Central Excise, U.P Versus M/s. Pushpa Industrial Corpn.

Maintainability of appeal - Availability of alternate remedy - Held that - appeal is not covered by Section 35-L (B) of the Central Excise Act, 1944 and therefore is not maintainable. The only remedy that could be available to the appellant -Departme.....

2015 (7) TMI 962 - SUPREME COURT

M/s. Pearl Drinks Ltd. Versus Commissioner of Central Excise, New Delhi

Valuation - deduction from assessable value - appellant could not produce the evidence to prove the expenditure incurred under certain heads - Held that - The position that was taken by the assessee before the authorities was that these expenditures .....

2015 (7) TMI 961 - SUPREME COURT

M/s. Dhanvi Trading & Investment Pvt. Ltd. Versus Commissioner of Central Excise, Ahmedabad

SSI Exemption - Denial of the benefit of Notification No. 175/86 dated 01.03.1986 - Use of other company brand name - Held that - No doubt, when the brand name or trade name of another person is used by an SSI unit then the SSI unit shall not be enti.....

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