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Central Excise - Case Laws


2015 (11) TMI 1414 - SUPREME COURT

Commissioner of Central Excise, Guntur Versus M/s. Virat Crane Industries Ltd.

Dated:- 6-11-2015

Claim of exemption on clearance of product known as Crane Gutkha which is containing chewing Tobacco - Whether branded or not - Benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 - Held that - the goods of the assessee are preparations.....

2015 (11) TMI 1413 - SUPREME COURT


Dated:- 21-8-2015

Manufacture - dutiability of the intermediary product Clinker - captive consumption - whether the product Clinker is covered by the Exemption Notification No. 67/1995 - Held that - Clinker is used as input for production of Cement and Cement is exemp.....

2015 (11) TMI 1412 - GUJARAT HIGH COURT


Dated:- 4-11-2015

Rate of duty - Valuation of goods - applicability of Notification No.14/2002-CE dated 01.03.2002 - Held that - in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable before this court - Decided against Revenue.


Commissioner Versus Shalini Steels Pvt. Ltd.

Dated:- 19-3-2014

Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee - High Court dismissed the appeal filed by Revenue aga.....

2015 (11) TMI 1410 - CESTAT MUMBAI

Commissioner of Central Excise, Nashik Versus MRM Electrical Industries

Dated:- 23-10-2015

Imposition of penalty - contravention of the provisions of Rule 8(3) of the Central Excise Rules, 2002 by not paying the duty by due date as specified under Rule 8(1) of the Central Excise Rules, 2002 - whether the default committed by the respondent.....

2015 (11) TMI 1409 - CESTAT AHMEDABAD

M/s Rhombus Pharma (P) Ltd. Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III And Vice-Versa

Dated:- 8-10-2015

SSI exemption benefit under Notification No.8/2001, 8/2002 and 8/2003 - clearance of the goods on their own account and paid duty in respect of clearance of the goods bearing brand name of the loan licensee - Invocation of extended period of limitati.....

2015 (11) TMI 1408 - CESTAT DELHI

M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida

Dated:- 12-5-2015

Reversal of CENVAT Credit - GTA service - Whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004 - Held that - Decision of the Tribunal in the case of Lacto Cosmet.....

2015 (11) TMI 1407 - CESTAT NEW DELHI


Dated:- 24-3-2015

CENVAT Credit - Relevant documents - whether respondent is entitled to take Cenvat credit on the strength of the attested copy of Bill of Entry or not - Held that - There is no dispute that duty has been paid by the respondent themselves and goods ha.....

2015 (11) TMI 1406 - CESTAT BANGALORE

Tirupathi Udyog Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III

Dated:- 6-3-2015

CENVAT Credit - whether the appellant is eligible for the benefit of CENVAT credit of ₹ 1,20,542/- for the period from October 2006 to November 2010 in respect of welding electrodes which were used for maintenance and repair of plant and machin.....

2015 (11) TMI 1405 - CESTAT AHMEDABAD

M/s. Pierlite India Pvt. Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

Dated:- 5-3-2015

Admissibility of cenvat credit - House Keeping and Gardening Services - Held that - In view of the settled preposition of law, as per the relied upon judgments 2010 (1) TMI 301 - CESTAT, BANGALORE , 2011 (4) TMI 1122 - KARNATAKA HIGH COURT & 2013.....

2015 (11) TMI 1404 - CESTAT NEW DELHI

Bharat Aluminum Co. Ltd. Versus CCE, Raipur

Dated:- 11-2-2015

Denial of CENVAT Credit - Capital goods - Improper documents - Held that - Importer has filed declaration before the Revenue authorities that the goods entered in the bill of entry have been transferred to the appellant. Moreover, the invoice has bee.....

2015 (11) TMI 1345 - CESTAT MUMBAI

Commissioner of Central Excise, Thane-II Versus A.K. Udyog

Dated:- 30-4-2015

Duty demand - MODVAT Credit - Adjustment of tax - Held that - While issuing the demand notice, payment of ₹ 20,128/- through PLA as also modvat credit of ₹ 11,40,188/- has already been taken into consideration. The demand in respect of th.....

2015 (11) TMI 1344 - CESTAT NEW DELHI

CCE-Bhopal Versus M/s. Vindhya Teleink ltd.

Dated:- 22-4-2015

Denial of refund claim - remission of duty - damaged / destroyed goods - Misdeclaration of value - Held that - Before clearance of the goods and during the process of loading, one of the drums fell down as a result of which its content got damaged an.....

2015 (11) TMI 1343 - CESTAT MUMBAI

M/s Dr. Writer’s Food Products Pvt. Ltd. Versus Commissioner of Central Excise, Pune-II And Vice-Versa

Dated:- 10-4-2015

Clandestine removal of goods (chocolates ) - Destruction of the sample - drawing samples, without payment of Central Excise duty for in-house testing of quality of the goods manufactured and without following any procedure under the Central Excise la.....

2015 (11) TMI 1342 - CESTAT MUMBAI

M/s Hoya Lens India Pvt. Ltd. Versus Commissioner of Central Excise, Belapur

Dated:- 7-4-2015

Duty demand - Failure to make payment of duty on due dates - violation of sub-rule 3A of Rule 8 of Central Excise Rules, 2002 - confiscation under the provisions of Rule 5 of the Central Excise Rules, 2002 - penalty be imposed under Rule 25/27 of the.....

2015 (11) TMI 1341 - CESTAT NEW DELHI

V.K. Tulsian, Chartered Accountant Versus CCE-Lucknow

Dated:- 11-3-2015

Evasion of duty - unaccounted manufacture - clandestine clearances of Gutka - Confiscation of goods - Held that - Appellant has not dealt with any excisable goods inasmuch as he has neither acquired possession of any excisable goods nor he is in any .....

2015 (11) TMI 1340 - CESTAT MUMBAI

M/s Cipla Ltd. Versus CCE, Mumbai-III

Dated:- 10-3-2015

Imposition of penalty u/s 11AC - differential duty was paid suo motu as pointed out by the Audit Team without disputing liability - Clearance of goods to sister concern much prior to issue of show-cause notice - Clearance of goods in unpacked conditi.....

2015 (11) TMI 1339 - CESTAT NEW DELHI

M/s Maha Lakshmi Packagers Versus CCE, Chandigarh - I

Dated:- 25-2-2015

Claiming area based exemption after availing full duty exemption under SSI exemption Notification No. 8/03-CE - Initially Assessee had not opted for Notification No. 50/03-CE - appellant crossed the SSI exemption limit on 3/11/09 and immediately ther.....

2015 (11) TMI 1338 - CESTAT MUMBAI

Commissioner of Central Excise, Pune III Versus Bora Agro Foods

Dated:- 6-2-2015

Refund claim u/r 5 of unutilized Cenvat Credit - respondent is not satisfying the clause 2(h) of Notification 27/12-CE(NT) dated 18.06.2012 - Held that - None of the findings of the Commissioner (Appeals) mentioned above has been disputed except stat.....

2015 (11) TMI 1337 - CESTAT AHMEDABAD

M/s Supertex Industries Ltd, Shri Balkrishna Sharma Versus Commissioner, Central Excise & Service Tax, Vapi

Dated:- 17-11-2015

Benefit of Notification No.30/2004-CE - Reversal of CENVAT Credit - Non fulfillment of condition of notification - Held that - Appellants have fulfilled the conditions of the notification and therefore, they are eligible for the benefit of the said n.....

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