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Central Excise - Case Laws

Showing 1 to 20 of 66405 Records

  • 2017 (10) TMI 747 - MADRAS HIGH COURT

    M/s. Tata International Limited Versus Customs Central Excise Settlement Commission, The Commissioner of Central Excise

    Validity of Application made to Settlement commission - return not filed - Held that - - the petitioner does not have a vested right to compel the first respondent Settlement Commission, to take on file the case for settlement without fulfilling the conditions prescribed under Section 32 E of the act. Record of the proceedings show that no return was filed and in such circumstances, an application for settlement cannot be made in view of the stat....... + More

  • 2017 (10) TMI 746 - CESTAT BANGALORE

    M/s. TVS Motor Company Ltd. Versus CCE, Bangalore

    Demand of interest - interpretation of statute - Rule 173G(1)(d) - Held that - during the relevant period of time, there was no provision in the Central Excise Act to charge interest where duty has been paid before issuance of show-cause notice - in the present case duty has not been determined either under Section 11AA or 11AB of the Central Excise Act, 1944. - Section 11AB was amended from 11/05/2011 whereby it has been provided that interest w....... + More

  • 2017 (10) TMI 745 - CESTAT KOLKATA

    Commissioner of Central Excise, Customs & Service Tax, Rourkela Versus M/s. Vishal Metallics Pvt. Ltd.

    CENVAT credit - various iron and steel items used in the fabrication of Storage Tanks, classified under chapter 73 - Held that - the Hon ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. v. C.C.E. & Cus. 2015 (5) TMI 663 - GUJARAT HIGH COURT held that the definition of capital goods under Rule 2(k) of Cenvat Credit Rules as amended on 07.07.2009 would be applicable only prospectively - Revenue had not dispute....... + More

  • 2017 (10) TMI 744 - CESTAT BANGALORE

    M/s. Lakshmi Engineering Works, Shri M. Balakrishnan Versus CCE, Palakkad

    SSI Exemption - use of Brand name - case of Revenue is that the appellants are removing their products using the brand name LAKSHMI owned by another unit - Held that - the same Commissioner(Appeals) in the appellant s own case for the subsequent period i.e. September 2005 to July 2006 involving an identical issue has decided in favor of the appellant by holding that the appellants have not used the brand name of Sri Lakshmi Industries, Coimbatore....... + More

  • 2017 (10) TMI 743 - CESTAT BANGALORE

    Calicut Rubber Company Versus CCE & C, Calicut

    Clandestine removal - Trade Rubber - duty demanded mainly based on consumption of Sulphur and holding that 435.050 MT of tread rubber was produced during the period from August 1980 to August, 1985 - the appellant is having grievance that why the Department has taken the quantity of tread rubber produced by them based on only one input i.e. Sulphur, whereas the Department had the figures of other inputs with them - Held that - when the Department....... + More

  • 2017 (10) TMI 742 - CESTAT BANGALORE

    Commissioner of Central Excise and Service Tax Versus Hindustan Colas Ltd

    CENVAT credit - intermediate product - Modifier - the credits taken and utilised by the assessee on the item Modifier for further manufacture of Modified Bitumen for the period from January 2005 to December 2006 appeared irregular - Held that - the respondent has manufactured the modifier by mixing together crumbed rubber, Gilsonite and Sulphur and this modifier is used in the manufacture of CRMB - the respondent has also raised an invoice on HPC....... + More

  • 2017 (10) TMI 741 - CESTAT CHENNAI

    M/s. Mak Controls and Systems (P) Ltd. Versus Commissioner of Central Excise, Coimbatore

    Classification of goods - Control Panels - period involved is November, 2006 to August, 2007 - Held that - the Tribunal in their own case has held that Ground Power Unit is classifiable under 8803 in terms of Note 3 of Section XVII, in the appellant s own cases, 1998 (6) TMI 563 - CESTAT CHENNAI , the demand is unsustainable - appeal allowed - decided in favor of appellant........ + More

  • 2017 (10) TMI 740 - CESTAT CHENNAI

    M/s. Godrej & Boyce Mfg. Co. Ltd Versus Commissioner of Central Excise, II

    CENVAT credit - input services - Air Ticketing charges - Hire charges for the cabs - Export Agency Charges against fees/commission for exports - Installation charges - Outward Transportation of goods - Held that - The Tribunal in the same assessee s case 2016 (9) TMI 538 - CESTAT CHENNAI has dealt with the issue of Cenvat credit of service tax paid on Commissioning and Installation Services, Air Travel Services and Rent-a-Cab Services which has b....... + More

  • 2017 (10) TMI 739 - CESTAT BANGALORE

    M/s. India Telephone Industries Ltd. Versus Commissioner of Central Excise and Service Tax, Calicut

    CENVAT credit - irregular availment - Rule 4(7) of the CCR, 2004 - Held that - the appellants have taken the ineligible CENVAT credit in violation of the provisions of Rule 4(7), in respect of the input service for which they have not made payment within three months from the date of receipt of invoices - this aspect of availment of CENVAT credit was detected during the audit conducted by the Revenue and thereafter the appellant reversed the enti....... + More

  • 2017 (10) TMI 738 - CESTAT CHENNAI

    M/s. Bannari Amman Sugars Versus Commissioner of Central Excise, Puducherry

    CENVAT credit - input services - Construction of Canteen, Storing Shed and Rest Shed within the factory premises - Held that - law was amended with effect from 01.04.2011 and prior to the said date the Construction Services have been held to be as cenvatable input service by catena of decisions of the Tribunal and admittedly, the credit was available prior to 04.04.2011 - Construction of Canteen, Storing Shed and Rest Shed are part of the factory....... + More

  • 2017 (10) TMI 737 - CESTAT CHENNAI

    M/s. Tube Investments of India Ltd. Versus Commissioner of Central Excise, Ltu, Chennai

    Demand of interest - relevant date for calculation of interest - interpretation of statute - Rule 7 (4) of the Central Excise Rules, 2002 - Held that - the issue is no more res integra and stands settled by earlier decision of the Tribunal in the same assessee s case 2016 (3) TMI 133 - CESTAT CHENNAI , where it was held that the interest liability would accrue only after the finalization of the provisional assessments - appeal allowed - decided i....... + More

  • 2017 (10) TMI 736 - CESTAT BANGALORE

    Surfa Coats Ltd Versus Commissioner of Central Excise, Service Tax And Customs

    Suo moto credit taken - amount paid twice - invocation of Section 11B of the Central Excise Act, 1944 - Held that - the debits made by the appellant in the CENVAT Credit account and subsequently through PLA is nothing but double payment of tax on the same clearances - similar issue came up before the Tribunal in the case of Sopariwala Exports Pvt. Ltd. 2013 (5) TMI 430 - CESTAT AHMEDABAD , wherein it was held that the amount paid by mistake canno....... + More

  • 2017 (10) TMI 735 - CESTAT BANGALORE

    Vanya Steels Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax

    Clandestine removal - Shortage of Finished Goods - 317.625 MTs of sponge iron - whether there was a clandestine removal of 317.625 MTs of sponge iron which was found short during the visit and stock verification in the appellant s factory or otherwise? - Held that - there is nothing on record to show that the appellant had received unaccounted money or appellant had received unaccounted raw materials, appellant has consumed unaccounted electricit....... + More

  • 2017 (10) TMI 734 - CESTAT ALLAHABAD

    M/s Rama Vision Limited Versus Magma Industries Ltd. Unit-II

    Refund claim - jurisdiction - Whether the Show Cause Notice dated 03/11/2001 and the subsequent proceedings are in the teeth of the ruling of Hon ble Supreme Court in the case of Mafatlal Industries Limited Versus Union of India 1996 (12) TMI 50 - SUPREME COURT OF INDIA ? - Held that - the SCN is wholly without jurisdiction and is an abuse of the process of the law. Further, there is no appeal filed by the Revenue against finalization of the asse....... + More

  • 2017 (10) TMI 702 - BOMBAY HIGH COURT

    DHL Express (India) Pvt. Ltd. & Another Versus The Union of India & Another

    Grant of new CHA license - application for grant of new custom brokers license rejected on the ground that condition specified in clause (e) of the Regulation 5 is not satisfied - Held that - If the Applicant, who applies for a license has been convicted by a competent Court for the offences provided in any of the said three enactments, the disqualification in clause (d) will be applicable. If a Criminal Proceeding is pending in which the Applica....... + More

  • 2017 (10) TMI 701 - GAUHATI HIGH COURT

    Assam Tubes Limited Versus The Union of India, The Commissioner of Central Excise, The Assistant Commissioner Central Excise, The Superintendent of Central Excise

    Validity of Section 3A of the Central Excise and Salts Act, 1944 - valuation on the basis of Capacity production - It appears that on account of peak hours load restriction of electricity due to paucity of power supply between 4/5 p.m. to 10 p.m. for industries, there was loss of production in the appellant s industry. The appellant, therefore, wanted to pay excise duty on actual production basis - Held that - Rule 96 ZO and Rule 96 ZP of the Cen....... + More

  • 2017 (10) TMI 700 - CESTAT CHANDIGARH

    M/s Jindal Stainless Steel Ltd. Versus CCE, Rohtak

    CENVAT credit - Reverse Charge Mechanism - Duty paying documents - applicability of Rule 9 (1)(b) of the CCR, 2004 - Held that - the said rule is invokable only for Cenvat Credit availed on the strength of supplementary invoices issued by manufacturer or importer of excisable goods for inputs or capital goods. The said rule is not applicable to the services received - admittedly, the issue in the present case is that the appellant has availed Cen....... + More

  • 2017 (10) TMI 699 - CESTAT CHENNAI

    M/s. Jeevan Diesels & Electricals Ltd. Versus Commissioner of Central Excise, Puducherry

    Demand of interest - suo-moto reversal of CENVAT credit - Restoration of appeal - non-appearance of appellant - Held that - When the appellant has voluntarily reversed the credit, they ought to have reversed with interest. Once the appellant has come to know of the irregular excess credit they ought to have reversed it along with interest without waiting for a show cause notice. The liability to pay interest is automatic and continuous till the d....... + More

  • 2017 (10) TMI 698 - CESTAT CHENNAI

    M/s. Geeco Enercon Pvt. Ltd., Shri C. Gunasekaran, Shri R. Rajarajan And Shri Albert Jeychandar Versus Commissioner of Central Excise, Trichy

    Benefit of reduced penalty - Clandestine Removal - availment of irregular credit -payment of duty demand with interest has been done - Held that - The Hon ble Supreme Court in the case of CCE Vs. R.A. Shaikh Paper Mills Pvt. Ltd. 2016 (4) TMI 1076 - SUPREME COURT has observed that the adjudication order must mention about the availability of benefit of first and second proviso of reduced penalty. Admittedly, the appellant has not been given the b....... + More

  • 2017 (10) TMI 697 - CESTAT CHENNAI

    M/s. Sundaram Industries Ltd. Versus Commissioner of Central Excise, Madurai

    CENVAT credit - manufacture of dutiable and exempt goods - non-maintenance of separate set of books - Held that - the Hon ble High Court in the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II Versus ICMC CORPORATION LTD. 2014 (1) TMI 1646 - MADRAS HIGH COURT has held that the reversal of credit on common inputs used for manufacturing exempted goods would be sufficient compliance of the provisions envisaged in Rule 6(3) of CCR, 2004 - demand un....... + More

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