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2015 (6) TMI 954 - CESTAT CHENNAI

M/s Goyal MG Gases Pvt Ltd Versus Commissioner of Central Excise, Trichy

Duty demand - Manufacturing activity - Oxygen and Argon gases procured in bulk in tankers were loaded into small cylinders - Held that - Prima facie, perusal of the judgment of the Apex Court 2011 (8) TMI 93 - Supreme Court of India throws light that.....


2015 (6) TMI 953 - CESTAT CHENNAI

M/s Sakthi Sugars Ltd Versus Commissioner of Central Excise, Salem

Penalty u/s 11AC - GTA Service - Held that - ingredient of Section 11AC was not examined by learned Commissioner (Appeals). But it cannot be said so when learned Commissioner (Appeals) in the first round of litigation was aware of the fate of adjudic.....


2015 (6) TMI 952 - CESTAT CHENNAI

M/s Santha Alloys India Pvt Ltd, C. Ramesh Kumar, C. Senthil Kumar Versus Commissioner of Central Excise, Coimbatore

Waiver of pre deposit - Evasion of duty - Clandestine removal of goods - Penalty u/s 11AC - Held that - It is a case, where the investigation recovered various chits containing entries directly demonstrating clearances of the goods manufactured by th.....


2015 (6) TMI 951 - CESTAT CHENNAI

Ganesh Parthasarathy, Tussor Machine Tools India Ltd Versus Commissioner of Central Excise & St, Coimbatore

Import of the goods duty-free for use thereof in EOU - Clearance of finished goods to DTA - Held that - It does not appeal to the common sense that how an entitlement pending before the Development Commissioner protects the interest of Revenue at thi.....


2015 (6) TMI 950 - CESTAT CHENNAI

M/s Forder Technik India Pvt Ltd Versus Commissioner of Central Excise, Chennai-IV

Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Held that - The appellant although was principal manufacturer of manufactured rack components, that having been embedd.....


2015 (6) TMI 913 - CESTAT CHENNAI

M/s Automotive Coaches And Components Ltd Versus Commissioner of Central Excise, Chennai-II

Denial of CENVAT Credit - Held that - certain input services were availed for the purpose of setting up of business in Uttrakhand. But, for no feasibility of the unit there, that could not come up. This shall not disentitle the appellant to cenvat cr.....


2015 (6) TMI 912 - CESTAT AHMEDABAD

Commissioner of Central Excise, Customs And Service Tax-Rajkot Versus Essar Oil Ltd.

Benefit of CENVAT credit - Outdoor Catering Service - Held that - Both the authority below allowed the credit following various decisions of the Tribunal. Revenue in their grounds of appeal stated that the Commissioner (Appeals) followed by the decis.....


2015 (6) TMI 911 - CESTAT MUMBAI

M/s Mahanagar Gas Limited Versus Commissioner of Central Excise, Mumbai-II

CENVAT Credit - duty paying documents - whether the appellant is entitled for the Cenvat credit on the strength of debit note issued by the service provider - Held that - All the particulars as required under Rule 9(2) of Cenvat Credit Rules are undi.....


2015 (6) TMI 910 - CESTAT BANGALORE

Agarwal Foundries Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-I

Denial of CENVAT Credit - whether the appellant is eligible for Cenvat credit of duty paid on Air-conditioner and furniture - Held that - air-conditioner has been used within the factory in the control panel room to keep the temperature down. There i.....


2015 (6) TMI 909 - SUPREME COURT

Ford India Pvt. Ltd. Versus Commissioner

Dispute in Transaction Value - Demo cars vs Normal cars sold by dealers - Held that - Earlier tribunal vide judgment 2011 (7) TMI 1044 - CESTAT CHENNAI dated 8-11-2011 held that the assessees have not been able to demonstrate any difference between t.....


2015 (6) TMI 908 - SUPREME COURT

Commissioner Versus Tanzeem Screen Arts

Classification of product part of illuminated signs - Chapter sub-heading 9405.90 or under heading No. 49.01 - Held that - We respectfully agree with the view expressed by this Court in the decision of Commissioner of Central Excise, Mumbai v. Tanzee.....


2015 (6) TMI 867 - CESTAT NEW DELHI

BSN Ltd. Versus Commissioner of Central Excise And Service Tax, Jaipur-Ii

Refund claim - Unjust enrichment - Held that - Appellant has filed refund claims in March/April,2002. No Deficiency memo was issued to the appellant for different refund claims and the same has been accepted by the department. Only on 11.10.2002, a s.....


2015 (6) TMI 866 - CESTAT MUMBAI

M/s Bajaj Healthcare Ltd Versus Commissioner of Central Excise, Thane-II

Remission of duty - Destruction due to fire - Held that - Every fire accident including the present one could have been avoided in the same manner in which every fire incident or accident could have been or are capable of being avoidable. - it is wel.....


2015 (6) TMI 865 - CESTAT MUMBAI

M/s Guardian Steels Pvt Ltd Versus Commissioner of Central Excise, Thane-I

Exemption under Notification No. 04/2006 dated 01.03.2006 - Non maintenance of separate accounts - Interest u/s 11AB - Penalty u/s 11AC - Held that - Appellant have disclosed the clearance of mill scale powder/iron ash clearly in ER-I returns and cla.....


2015 (6) TMI 864 - CESTAT MUMBAI

Commissioner of Central Excise, Mumbai-I Versus Metro Shoes Pvt Ltd

CENVAT Credit - Assessee cleared its manufactured footwear on payment of excise duty - Held that - Issue herein is squarely covered by earlier order of the Tribunal in assessee s own case 2008 (1) TMI 155 - CESTAT, MUMBAI , relating to the same issue.....


2015 (6) TMI 863 - CESTAT NEW DELHI

M/s Ercon Composites Versus Commissioner of Central Excise And Service Tax, Jaipur - II

Exemption to goods required for petroleum operations of ONGC - Benefit of Notification No. 6/06-CE - Non fulfillment of condition regarding production of certificate from Directorate General of Hydro Carbon - Held that - Appellant had supplied the go.....


2015 (6) TMI 823 - CESTAT NEW DELHI

Commissioner of Central Excise, Delhi-IV Versus Rachitech Engineers Pvt Ltd

Manufacture of chimneys - component of the boilers for non-conventional energy system - Exemption under Notification No.6/2002-CE dated 01.03.2002 - Held that - Sl.No.237 of the table to the Notification 6/2002-CE covers non-conventional energy devic.....


2015 (6) TMI 822 - CESTAT NEW DELHI

M/s Sandeep Laminates Ltd Versus Commissioner of Central Excise, Delhi-II

Waiver of pre deposit - Restoration of appeal - Appeal dismissed for non prosecution - Held that - During the period prior to amendment of the tariff in 2007 in terms of the Apex Court judgement in the case of Metelex India Pvt. Ltd vs. CCE Noida (20.....


2015 (6) TMI 821 - CESTAT BANGALORE

Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I Versus Jindal Stainless Ltd

Denial of CENVAT Credit - impugned goods were used in immovable structures such as furnace - Held that - When the plates, sheets etc. are used in maintenance and repair work, the normal conclusion is that sheets, plates etc. are cut into correct size.....


2015 (6) TMI 820 - CESTAT MUMBAI

M/s Crompton Greaves Ltd Versus Commissioner of Central Excise, Mumbai-III

Denial of CENVAT Credit - contravention of Rule 2(l) of Cenvat Credit Rules - Inputs used in manufacturing activity - Held that - Show-cause notice is vague as it nowhere gives the breakup of the proposed demand nor it discusses any particular reason.....


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