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Central Excise - Case Laws


2015 (10) TMI 624 - CESTAT NEW DELHI

Gupta Steel Rolling Mills Versus CCE & ST, Ludhiana

Fraudulent availment of CENVAT Credit - Bogus invoices - Issue of invoices without actual receipt of raw material - Held that - department has been able to safely establish fraudulent activities of appellant. The recovery of 19 invoices together with.....

2015 (10) TMI 623 - CESTAT NEW DELHI

M/s Inder Rubber Industries, M/s Exide Rubber Industries Versus Commissioner of Central Excise, Chandigarh

Denial of SSI Exemption - Use of third person brand name - Held that - Appellants were using the brand name belonging to other persons M/s. Inder Rubber Industries were using the brand name Exide Super while the brand name Excide belongs to M/s. Exid.....

2015 (10) TMI 622 - CESTAT NEW DELHI

Tirupati LPG Industries Ltd. and others Versus CCE, Meerut-I

Denial of exemption claim - expansion of installed capacity in respect of conductor unit - Held that - The Conductor unit had been set up during Octo.2002 to December, 2002 period and there is no dispute that during this period a total 3000 metres ha.....

2015 (10) TMI 621 - CESTAT MUMBAI

M/s Ultratech Cement Ltd Versus Commissioner of Central Excise, Pune-III

Denial of CENVAT Credit - Capital goods - whether the welding electrodes used in the maintenance of machine etc., the CENVAT Credit on the same is allowable or not - Held that - From very plain reading of the definition of input as given under Rule 2.....

2015 (10) TMI 620 - CESTAT NEW DELHI

M/s. Berger Paints India Ltd. Versus C.C.E. Jammu

Availment of exemption under notification no. 56/02-CE - quantum of exemption to the assessee in terms of refund/self credit in PLA - Held that - Appellant availed and utilized higher cenvat credit during December, 2006 and March 2007, they paid less.....

2015 (10) TMI 619 - CESTAT NEW DELHI


Maintainability of appeal - Authorization of signatories not done - held that - authorisation stands signed only by one Commissioner Shri Prashant Kumar, CCE, Ghaziabad. There are no signatories of CCE, Noida, appearing in the said authorisation. As .....



Determination of rent - Held that - Court in exercise of writ jurisdiction cannot examine as to the rate of rent to be fixed in respect of premises which is in occupation of the respondents. If petitioner is aggrieved by non-compliance of contractual.....

2015 (10) TMI 617 - KERALA HIGH COURT


Waiver of pre deposit - Appeal dismissed for non compliance of pre deposit order - Held that - To entertain the present appeal, there has to be a substantial question of law which apparently is absent so far as Annexure A10 impugned order. In the abs.....

2015 (10) TMI 616 - MADRAS HIGH COURT

Pricol Limited Versus Commissioner

Eligibility for CENVAT Credit - Plastic Crates - Capital goods or inputs - appellants had taken Cenvat credit on the goods Plastic Crates falling under Chapter 3923.90 during the months of September 2001 to May 2002 - Held that - appeals are covered .....

2015 (10) TMI 615 - MADRAS HIGH COURT

Commissioner Versus M.F. Tools & Engineering (P) Ltd.

Maintainability of appeal - Classification of goods - Held that - ince the issue relates to classification of product, appeal will lie before the Honourable Supreme Court and this appeal is not maintainable. - Decided against Revenue.


Alumayer India Pvt. Ltd. Versus Commissioner

Aluminium structurals - Manufacture - demand of excise duty- assessee was awarded the works for structural glazing/aluminium joinery - High Court dismissed the appeal filed by assessee as being not pressed since a rectification was is passed in the c.....

2015 (10) TMI 613 - SUPREME COURT

Commissioner of Customs And Central Excise, Nagpur Versus M/s Ispat Industries Ltd.

Whether, by virtue of a transit insurance policy in the name of the manufacturer, excise duty is liable to be recovered on freight charges incurred for transportation of goods from the factory gate to the buyer s premises, treating the buyer s premis.....

2015 (10) TMI 612 - SUPREME COURT

M/s Larsen & Toubro Ltd. & Another, ECC Construction Group Versus Commissioner of Central Excise, Hyderabad

Exemption under Notification No. 4/1997-CE dated March 01, 1997 - Captive consumption - Held that - Assessee installed two batching plants and one stone crusher at site in their cement plant to produce RMC. The batching plants were of fully automatic.....

2015 (10) TMI 611 - SUPREME COURT

Commissioner of Central Excise, Belgaum Versus J.S.W. Ltd.

Valuation of goods - Inclusion of interest on advance received - Supreme dismissed the appeal filed by Revenue holding that advance received by the respondent herein from M/s. Jindal Iron and Steel Company has not influenced the price which was charg.....

2015 (10) TMI 610 - SUPREME COURT

Commissioner Versus Super Synotex (India) Ltd.

Review petition - Valuation of goods - Demand of duty - Period of Limitation - Suppression of facts - Inclusion of sales tax collected in the assessable value of goods - Whether the assessee was entitled to claim deduction under Section 4(4)(d)(ii) o.....

2015 (10) TMI 609 - SUPREME COURT

Raj Ratan Industry Ltd. Versus Commissioner

Rectification of mistake - Bar of limitation - Service of order on an unauthorised representative - Supreme Court found no reason to entertain this Special Leave Petition, which is, accordingly dismissed. The appral was filed against the decision of .....

2015 (10) TMI 608 - SUPREME COURT

Commissioner Versus Balsara Hygiene Products Ltd.

SSI exemption - extended period on limitation clubbing of clearance Dummy unit - Supreme Court after hearing the parties dismissed the appeal on the ground of delay as well as on merits. The appeal was filed by the Revenue against the decision of Tri.....

2015 (10) TMI 607 - SUPREME COURT

Krishna Gopal Lawania Versus Commissioner

Waiver of the pre-deposit ordered by CESTAT - Pan Masala unit run without registration - Rule 17 (2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 i.e; the deeming clause of the period for operating th.....

2015 (10) TMI 572 - CESTAT CHENNAI

M/s. M.M. Forgings Ltd. Versus CCE, Tiruchirappalli

Recovery of erroneous refund of unutilized cenvat credit - period of limitation - Export of service - whether notices issued by adjudicating authority for demanding erroneous refund is hit by limitation specified under notification No. 35/2000 or whe.....

2015 (10) TMI 571 - CESTAT AHMEDABAD

M/s. Shah Paper Mills Limited Versus Commissioner of Central Excise & S.T., Daman

Disallowance of CENVAT Credit - Penalty under Rule 15(1) of the Cenvat Credit Rules - whether main appellant was eligible to take credit on the basis of cenvatable documents showing payment of duty - Held that - duty paid on the waste kraft paper was.....

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