2016 (8) TMI 1026 - CESTAT NEW DELHI
M/s. Prime Ispat Ltd. Versus CC and CE, Raipur
Cenvat credit - manpower supply services - availed the input service in their manufacturing activity - whether 75 of service tax payable by the respondent should be considered as ineligible for credit when the provider of service was to pay only 25 o... ... ...
2016 (8) TMI 1025 - CESTAT ALLAHABAD
M/s Risansi Industries Limited Versus Commissioner of Central Excise, Kanpur
Cenvat credit - rubber used in the factory - rubber used in excess quantity than required - Held that - it is now settled that if following three conditions are satisfied then Cenvat credit cannot be denied. The conditions are that that the inputs ha... ... ...
2016 (8) TMI 1024 - CESTAT HYDERABAD
M/s Kalpana Chemicals Versus CCE, C & ST, Hyderabad - III
Valuation - Whether the payment of damages can be regarded as reducing the agreed price - liquidated damages payable by appellant for breach of contract condition - claimed as deduction for arriving assessable value - Held that - by following the dic... ... ...
2016 (8) TMI 1023 - CESTAT NEW DELHI
M/s. Dharampal Satypal Versus CCE, New Delhi
Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - Rule 15 of the Cenvat Credit Rules, 2004 - manufacture of Pan Masala - Held that - it is clear that both the lower authorities have seriously er... ... ...
2016 (8) TMI 1022 - CESTAT NEW DELHI
CCE, Raipur Versus M/s Ircon International Ltd.
Unjust enrichment - Refund claim - entitlement for exemption under Notification No. 108/95-CE dated 28/08/1995 - respondents applied to the Competent Authority for required certificate but due to urgency of project, they have obtained duty paid mater... ... ...
2016 (8) TMI 1021 - CESTAT NEW DELHI
M/s Dharampal Satyapal Ltd. Versus C.C.E. Delhi-II
Imposition of penalty - Rule 15 of Cenvat Credit Rules, 2004 - non filling of ER-5 and ER-6 returns within the period prescribed - held that - it is found that an identical penalty was imposed on the same applicant for the earlier period, which was c... ... ...
2016 (8) TMI 1020 - CESTAT NEW DELHI
C.C.E. Meerut-I Versus M/s. Laxmi Sugar Mills Co. Ltd.
Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - manufacture of sugar and molasses - undertaken substantial expansion of their existing capacity in 2005 - availed Cenvat Credit from 21.04.2... ... ...
2016 (8) TMI 1019 - CESTAT NEW DELHI
CCE, Bhopal Versus M/s Vaishnav Fibre Limited
Cenvat Credit - Job Work - whether Kraft paper is to be considered as final product or as an input / intermediate product to be sent on job work under Cenvat Rule 4(5) for further manufacture of finished products - Held that - it is not in dispute th... ... ...
2016 (8) TMI 1018 - CESTAT AHMEDABAD
M/s BR Overseas Versus Commissioner of Central Excise - Ahmedabad-III
Imposition of penalty - trading of goods on commission basis - goods cleared without payment of duty - Held that - it is found that the role of the appellant against the total quantity of 567.600 MT goods cleared clandestinely, is limited to 316.85 M... ... ...
2016 (8) TMI 1017 - CESTAT ALLAHABAD
M/s Agra Ispat Udyog Versus Commissioner of Central Excise, Kanpur
SSI exemption - Brand name - Whether the goods on which the full rate of duty was paid on sale to particular manufacturers and not treaded in the open market, to be traded as branded goods with in the meaning of brand name defined in the SSI exemptio... ... ...
2016 (8) TMI 1016 - CESTAT CHENNAI
The Orient Processors Versus Commissioner of Central Excise, Tirunelveli
Recovery of interest and imposition of penalty - Rule 15 (2) of CCR 204 read with Section 11AC of the Central Excise Act, 1944 - period from the date of availing of credit upto the date of filing of the revised return - simultaneous availment of depr... ... ...
2016 (8) TMI 1015 - CESTAT NEW DELHI
M/s Teracom Ltd., Shri Mukesh Kumar Yadav, GM And Shri Shyam Lal Garwal Versus CCE & ST, Jaipur - I
Maintainability - lack of jurisdiction of Central Excise officers in Sikar, Rajasthan for initiating action regarding the duty liability of the appellant unit which is located in Pant Nagar, Uttrakhand - Held that - in terms of jurisdiction of variou... ... ...
2016 (8) TMI 1014 - CESTAT MUMBAI
Unichem Laboratories Ltd. Versus Commissioner of Central Excise
Cenvat credit - service tax paid by the service provider on the services rendered i.e., garden maintenance, gutter cleaning services - Held that - when an identical issue in respect of the very same assessee is decided by this Tribunal in respect of ... ... ...
2016 (8) TMI 1013 - CESTAT MUMBAI
Yashwant SSK Ltd. Versus Commissioner of Central Excise
Payment of 5 or 10 of the value of exempted goods, i.e., bagasse and pressmud - cleared without payment of duty - Held that - the issue is covered by the judgement of the Hon ble Apex Court in the case of UOI Vs. DSCL Sugar Ltd. 2015 (10) TMI 566 - S... ... ...
2016 (8) TMI 1012 - CESTAT NEW DELHI
M/s. Lafage India Pvt. Ltd. Versus C.C.E. Raipur
Cenvat credit - welding electrodes and gases used in maintenance of plant and machineries used in the factory for producing goods - Held that - by considering the decision of Hon ble Chhattisgarh High Court in Ambuja Cement Eastern Ltd. Vs. CCE 2010 ... ... ...
2016 (8) TMI 986 - MADRAS HIGH COURT
Thirumalai Vasan Sago & Starch Products Versus The Commissioner of Customs And Others
Recovery of central excise duty clearance of sabudana Exemption Notification No.12/2013-CE dated 01.03.2013 - section 11C of the Central Excise Act, 1944 Held that - the Government of India by an order dated 15.03.2016, has rejected the petitioner s ... ... ...
2016 (8) TMI 985 - CESTAT NEW DELHI
CC & CE, Indore Versus M/s Vikram Cement
Cenvat credit - testing, Handling & Commission, Telephone, Machine maintenance, Insurance relating to depot, Courier, Mobile van, Tax, Hotel rent, Air Travel, Catering, Banking (distributed by ISD) Services used at the depot/C&F agent premises an... ... ...
2016 (8) TMI 984 - CESTAT NEW DELHI
M/s Pack Plast Industries Versus CCE, Jaipur-I
SSI exemption Notification No. 8/2003-CE dated 01.03.2003 - eligibility for benefit - appellant failed to reverse the amount as required under Rule 11(2) - Held that - the condition precedent of the Notification No. 8/2003-CE dated 01.03.2003 read wi... ... ...
2016 (8) TMI 983 - CESTAT ALLAHABAD
Premier Packaging Pvt. Ltd. Versus Commissioner of Central Excise, Ghaziabad
Invokation of extended period of limitation - Demand - Job-work - goods were manufactured out of raw materials supplied by M/s S.B.C.H. and have only received job work charges and on manufacture, corrugated boxes were sent to M/s S.B.C.H. without pay... ... ...
2016 (8) TMI 982 - CESTAT CHENNAI
M/s. Sodecia India Pvt. Ltd. Versus CCE, Chennai-II
Cenvat credit - Cargo Service and Courier service for despatch of finished goods - Held that - during the hearing, the appellant placed reliance on the judgement of this Tribunal in the case of CCE Vs. Lucas TVS and others reported in 2016 (4) TMI 18... ... ...