2016 (9) TMI 1133 - CESTAT KOLKATA
S.A.I.L Versus Commr. of Central Excise, Bolpur
Modvat credit - necessary entries relating to aluminium shots used in the manufacture of steel were not made in RG-23A Part-I, since at the material time, the appellants were not aware as to whether deemed credit on the said goods were admissible - i... ... ...
2016 (9) TMI 1132 - CESTAT KOLKATA
Commissioner of Central Excise, Jamshedpur Versus M/s. Tata Motors Ltd.
Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - whether to be classified under CETH 8708 as per appellant or CETH 8706 as per Revenue - Held that - a correct classificati... ... ...
2016 (9) TMI 1131 - CESTAT NEW DELHI
M/s Wenger and Company, Shri Atul Tandon, Partner Versus CCE, Delhi
SSI Exemption - Valuation - Notification No. 8/2003-CE dated 1.3.2003 - retail prices charged to customers in the shop - Held that - appellant pleaded that the department added the value of even non-excisable goods and exempted excisable goods which ... ... ...
2016 (9) TMI 1130 - CESTAT NEW DELHI
M/s Fun Foods Pvt. Ltd., Shri Rajiv Behl Versus CCE, Jaipur
Classification - Milk Shake Mixes - whether they are to be classified under Chapter Heading 1901.90 90 of Central Excise Tariff as per Revenue or under 0404 as claimed by the assessee - Held that - by considering the CESTAT s decision in the case of ... ... ...
2016 (9) TMI 1129 - CESTAT NEW DELHI
CCE, Raipur Versus M/s Hira Ferro Alloys Ltd.
Cenvat credit - eligibility - inputs and capital goods i.e. steel, copper items used in fabricating support structures which is not included in the registered premises - structures emerging are not capital goods and or immovable civil constructions -... ... ...
2016 (9) TMI 1128 - CESTAT ALLAHABAD
M/s Varun Beverages Ltd. Versus Commissioner of Central Excise And Vice-Versa
Refund claim - period from July, 2001 to March, 2002 - Special Excise Duty & Educational Cess paid by them from 1st March, 2005 to 6th April, 2005 on the goods manufactured by them - unjust enrichment - appellant passed on various discounts to th... ... ...
2016 (9) TMI 1127 - CESTAT NEW DELHI
M/s. Aditya Cement Versus CCE, Jaipur-II
Cenvat credit - dumpers and parts thereof - dumpers used for carrying raw materials like limestone etc. from the mining area to the site of the crusher - Held that - dumpers are material handling equipments used for transportation of limestone from m... ... ...
2016 (9) TMI 1126 - CESTAT NEW DELHI
M/s Cords Cable Industries Pvt. Ltd. Versus CCE, Jaipur-I
Exemption Notification No. 6/2006 dated 01.03.2006 read with Notification No. 21/2002-Cus. dated 01.03.2002 - availment of benefit - supply of electric wires and cables under international competitive bidding to various thermal power plants without p... ... ...
2016 (9) TMI 1125 - CESTAT NEW DELHI
CCE, Bhopal Versus M/s International Indl. Gases Ltd.
SSI Exemption - Period of limitation - Refund claim - duty paid at the full rate by availing Cenvat Credit during financial years 1989-90 to 1993-94 as the SSI certificate was rejected - subsequently the SSI certificate was granted w.e.f 12.05.1989 a... ... ...
2016 (9) TMI 1124 - CESTAT ALLAHABAD
M/s. Bhushan Steel Ltd. Versus Commissioner of Central Excise Ghaziabad
Demand alongwith interest and penalty - Zinc Dross and Zinc Ash arising during the manufacture of G.P. Coils & G.P. Sheets - Held that - it is very clear from the Circular dated 25th April, 2016 issued by C.B.E.C. that Revenue has taken a view th... ... ...
2016 (9) TMI 1113 - CESTAT HYDERABAD
M/s Annapurna Earcanal Ltd. Versus The Commissioner C&C. E, Hyderabad
Imposition of penalty - Rule 25 of Central Excise Rules, 2004 - contravention of Rule 8(3A) of the Central Excise Rules, 2004 - duty liability for the month of July, 2010 and August 2010 were paid with delay ie. beyond the period of 30 days - acute f... ... ...
2016 (9) TMI 1102 - PUNJAB & HARYANA HIGH COURT
Commissioner, Central Excise, Faridabad Versus M/s Shivalik Global Ltd.
Maintanibility - Impugned order regarding exemption under Notification No.14/2002-CE dated 01-03-2002, passed by Tribunal by relying upon its earlier order passed by a Larger Bench was challenged by the Department before the Gujarat High Court - Appe... ... ...
2016 (9) TMI 1101 - MADRAS HIGH COURT
M/s. Kaleesuwari Refinery Pvt. Ltd. Versus The Assistant Commissioner Officer of the Assistant Commissioner of Central Excise
Refund claim - seeking direction to refund a sum together with interest at the rate of 6 from the date of deposit till the date of payment - stay granted on the condition that the petitioner pays a sum of ₹ 15,00,000/- - Held that - the amount ... ... ...
2016 (9) TMI 1100 - MADRAS HIGH COURT
Commissioner of Central Excise Versus M/s. Thyssenkrupp JBM (P) Ltd., Customs & Central Excise Settlement Commission
Valuation - includability - ammortised tool cost - demand alongwith penalty - Held that - the tooling agreement with M/s.Ford India was completed only on 13.7.2000 and that they paid the duty involved immediately thereafter on 14.7.2000 and 20.7.2000... ... ...
2016 (9) TMI 1099 - CESTAT KOLKATA
M/s. Adhunik Steels Pvt. Ltd., Shri Ghanshyam Agarwal, Director, Shri Mahesh Kumar Agarwal, Director, Shri Jugal Kishore Agarwal, Director Versus Commissioner of Central Excise, Kolkata
Clandestine manufacture - 7072.978 MT iron and steel products without payment of duty - private records recovered from the residence of the appellants - licit clearances made by the main Appellant also find mention in the private records, indicating ... ... ...
2016 (9) TMI 1098 - CESTAT KOLKATA
M/s. Sai Sulphonate (P) Ltd. Versus Commissioner of Central Excise, Kolkata
Whether Appellant is required to discharge an amount under Rule 6(3)(1)(b) of the Cenvat Credit Rules, 2004 with respect to value at Spent Sulphuric Acid supplied by the Appellant under Notification No.6/2006-CE dated 01.03.2006 at NIL rate of duty -... ... ...
2016 (9) TMI 1097 - CESTAT NEW DELHI
M/s. Ultra Tech Cement Ltd. Unit Vikram Cement Works Versus CCE, Indore
Cenvat credit - availed on 836.99 MT of steels used for fabrication of misc. structures - Rules 12 and 13 of erstwhile Cenvat Credit Rules, 2001/2002 read with Section 11 A of the Central Excise Act, 1944 - three main categories of items viz., M.S. B... ... ...
2016 (9) TMI 1096 - CESTAT NEW DELHI
M/s Aksh Optifibre Ltd. Versus CCE, Jaipur
Valuation - includability - additional consideration - debit notes raised to various buyers of excisable goods to compel them to return the durable packing - amount raised in debit note have not been received by the appellant - Demand - Held that - a... ... ...
2016 (9) TMI 1095 - CESTAT ALLAHABAD
Dharampal Premchand Ltd. Versus Commissioner of Central Excise, Noida
Cenvat Credit - impact of subsequent decision of apex court - Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Sub-section (1) of Section 11A of Central Excise Act, 1944 - procurement of plastic laminated packing pouches as their inputs for ... ... ...
2016 (9) TMI 1094 - CESTAT NEW DELHI
Amar Enterprises, India Rubber & Chemicals, Lotus Chemicals, Ceynar Chemicals, Arun Chemicals and Atlantic Chemical Industries Versus C.C.E., Delhi I
SSI exemption - wrong availment of Exemption benefit - Notification No.175/86-CE and 1/93-CE - denial of SSI notification - clubbing of value of clearances - impugned order does not hold one person as the manufacturer and the others as dummies - Held... ... ...