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Central Excise - Case Laws

Showing 1 to 20 of 69821 Records

  • 2018 (5) TMI 1563

    Pre-deposit under amended Section 35F of Central Excise Act, 1944 - Area Based Exemption - commencement of Commercial production - case pf petitioner is that appeal of the petitioner should be admitted for consideration and heard, without insisting on pre-deposit in view of the earlier orders passed by the Tribunal which have attained finality, upholding stand and stance of the petitioner on claim of exemption under notification dated 10th June, ....... + More

  • 2018 (5) TMI 1562

    100% EOU - Refund claim of cenvat credit - no physical exports - denial on the ground that they had cleared the vaccines under order of UNICEF but did not physically export the same out of India - Held that - It is undisputed that appellant had participated in International Competitive Bidding for supply of vaccines to UNICEF, Denmark for immunisation programme in India and the said supplies were made to various locations in India as per the dire....... + More

  • 2018 (5) TMI 1561

    Refund claim - rejection on the ground that some input goods or services cannot be deemed to be used for providing the output services - Held that - Rule 5 of CCR has a formula for sanction of refund of CENVAT credit when goods or services are exported. In this scheme, proportionate refund on the CENVAT credit availed by the appellant during the particular period on input services or goods is available whether or not these goods and services are ....... + More

  • 2018 (5) TMI 1560

    CENVAT credit - common input services - Manpower Supply Service, Legal Service, Professional Service, Transportation Service etc., and used the same for manufacturing as well as and trading activities - Rule 6(3) of the CCR, 2004 - Construction Service - Held that - the imported raw materials received against advance license and had been transferred to their other units, hence does not involve any but stock transfer of goods, Therefore, it cannot....... + More

  • 2018 (5) TMI 1559

    CENVAT credit - Dry ice Vehicle falling under Chapter 8716/8701 of CETA, 1985 - credit availed in July/August 2015 on invoices issued during the period from 2009 to 2015 - Held that - A plain reading of the definition of capital goods reveals that the goods should be used in the factory premises whereas in the present case, the motor vehicles are used by the appellant for delivering the finished goods to their customers, hence, cannot be said to ....... + More

  • 2018 (5) TMI 1514

    CENVAT credit - input services - denial on account of nexus - Held that - there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in any case, if the dispatch was of the goods then, it will have a different consequence - there is no clarity as to whether what was sent through courier were only samplers or the manufactured goods under the guise of samples; and in ....... + More

  • 2018 (5) TMI 1513

    Remission of duty - Rule 21 of Central Excise Rules 2002 - denial on the ground that the goods were neither been lost/stolen nor destroyed due to natural cause or by unavoidable accident nor the claim has been filed before removal of goods but actually goods were damaged in an accidents after removal of goods form the factory - Held that - the issue is covered by the Larger Bench decision of this Tribunal in the matter of Honest Bio-Vet Pvt. Ltd ....... + More

  • 2018 (5) TMI 1512

    Recovery of erroneous refund made - Area Based Exemption - N/N. 56/02-CE - allegation of non-supply of copper scrap by M/s Vikash Traders - issuance of bogus invoices - Held that - A perusal of chart obtained by VKM through RTI from Punjab Sales Tax Department issued by ICC, Madhopur, reveals that it contains the details of the consignments of copper scrap transported from Delhi to VKM Jammu which passed through the state of Punjab and entered th....... + More

  • 2018 (5) TMI 1511

    Penalty - CENVAT credit - input service distribution - It was detected during the audit that the ISD i.e. Head Office of the assessee has distributed the input service credit wrongly between the units inasmuch as they should have distributed it proportionate to the turnover of different units but they transferred excess transfer on common services to the appellant based in Hyderabad - appellant reversed the credit alongwith applicable interest on....... + More

  • 2018 (5) TMI 1510

    Method of Valuation - Section 4 or 4A of CEA, 1944? - whether the Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forces for their use is subject to assessment under Section 4 or 4A of CEA, 1944? - Held that - Tribunal in the case of M/s Wipro Ltd. vs CCE & ST & Cus. Bangalore-II 2018 (3) TMI 981 - CESTAT Bangalore , considering the supply of Toilet Soaps to Canteen Stores Department of Ministry of Defence ....... + More

  • 2018 (5) TMI 1509

    Cash Refund - whether the appellant are entitled to cash refund of ₹ 4,00,000/-, which was allowed by the adjudicating authority in the form of CENVAT Credit? - Held that - Larger Bench of this Tribunal in the case of Steel Strips vs CCE, Ludhiana 2011 (5) TMI 111 - CESTAT, NEW DELHI , submits that CENVAT Credit in cash cannot be allowed except the circumstances laid down under the CENVAT Credit Rules, 2004 - cash refund cannot be allowed -....... + More

  • 2018 (5) TMI 1508

    CENVAT credit - input - Angles, Channels, Beams, Plates etc. which were alleged to have been used in the fabrication of factory shed, building, laying foundation or making structure for support of capital goods - Held that - the credit availed on inputs, namely, angles, channels, beams etc. are admissible provided the same are used in the fabrication of Rotary Kiln as claimed by the appellant before this forum - From the records, it is not clear ....... + More

  • 2018 (5) TMI 1507

    CENVAT credit - input services - MS Angles, MS Channels, MS plates and MS PIPES etc. used in repair and maintenance of plant and machinery in their factory - Held that - This Tribunal consistently held that MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery in the factory is admissible to credit - appeal dismissed - decided against appellant-Revenue........ + More

  • 2018 (5) TMI 1506

    CENVAT credit - input service distribution - common input services for manufacturing and trading activity - non-maintenance of separate records - Extended period of limitation - Held that - Hon ble Madras High Court in the case of FL Smidth Pvt. Ltd. 2014 (12) TMI 699 - MADRAS HIGH COURT has also upheld the decision of the Tribunal invoking the extended period of limitation on the ground that the assessee has not disclosed the availment of input ....... + More

  • 2018 (5) TMI 1505

    Valuation - Price Variation Clause - suppression of facts - demand of Interest and penalty - Held that - the impugned order alleging suppression by the appellant is not tenable in the facts and circumstances of the case. It was a case of provisional assessment because there was a variation clause in the purchase order and on finalization of the price, the appellant paid the differential duty immediately - the assessee is liable to pay interest on....... + More

  • 2018 (5) TMI 1504

    CENVAT credit - duty paying documents - it was alleged that appellants have irregularly availed input cenvat credit on invoices / Bills of Entry not addressed to them or consigned to them - Held that - the invoices have been addressed to their old address but the appellant has submitted that they have shifted the factory from the old address to the new address and some of the inputs were sent to the job worker which is a separate legal entity - f....... + More

  • 2018 (5) TMI 1503

    CENVAT credit - input services - GTA Services - Held that - the services are definitely used in bringing of the raw-material directly from the seller to the factory premises of M/s Nirma Limited and used in the manufacture of finished goods, later cleared on payment of duty by the appellant to M/s Nirma Limited. - denial of credit of service tax paid of GTA Service by the appellant - appeal allowed - decided in favor of appellant........ + More

  • 2018 (5) TMI 1502

    Clandestine removal - excess stock of MS Sheets, Scrap and MS Pipes - confiscation - Held that - Even though the appellant has vehemently argued that the said stock was due to non-writing of the RG-I register for two days however, the same theory seems to be non-workable in the face of other evidences - The department visited their buyer s premises, namely, Super Traders and found approximately 8.953 MT of MS Pipes cleared from the appellant s pr....... + More

  • 2018 (5) TMI 1501

    Cash Refund - closure of unit - whether the appellants are entitled to cash refund of accumulated Cenvat Credit lying in their Books of Accounts on the date of closure of their unit? - Held that - the issue of admissibility of cash refund of accumulated credit u/r 5 of CCR, 2004 has been settled by the by the Larger Bench of this Tribunal in Steel Strips case 2011 (5) TMI 111 - CESTAT, NEW DELHI - out of the total cash refund amount of ₹ 5........ + More

  • 2018 (5) TMI 1500

    Condonation of delay in filing appeal - the appellant had neither appeared before the aadjudicating authority nor filed any reply to the SCN - Held that - the appeal itself could be disposed, Accordingly, after condoning the delay with the consent of both sides, the appeal is taken up for hearing and disposal - the appellant had neither filed any reply to the SCN before the adjudicating authority nor appeared before the Cd. Commissioner (Appeals)....... + More

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