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Central Excise - Case Laws

 

2016 (2) TMI 364 - CESTAT ALLAHABAD

M/s India Pesticides Ltd. Versus Commissioner of Central Excise And Service Tax, Lucknow

Valuation - Royalty to be included in assessable value - Held that - As observed that the appellant have not produced evidence for payment of royalty to M/s Rohne-Poulenc Agrochemicals (India) Ltd., which needs to be considered by the adjudicating authority. Accordingly, it was held that the royalty is deductible and is not to be included in the assessable value if the appellant have paid royalty to M/s Rohne-Poulenc Agrochemicals (India) Ltd. An.....


2016 (2) TMI 363 - CESTAT CHENNAI

M/s Godrej Consumer Products Ltd. Versus Commissioner of Central Excise, Puducherry

Cenvat Credit on capital goods purchased by the Job worker on behalf of principal manufacture endorsed invoice - Job worker had not taken the credit of the duty paid on the capital goods - Held that - Endorsement as above not being in dispute by Revenue as is apparent from show-cause notice that establishes the fact that appellant was consignee of the capital goods. Therefore, there should not be dispute to grant capital goods credit to the appel.....


2016 (2) TMI 362 - CESTAT NEW DELHI

Shri Sanjeev Kumar And Shri Janak Raj Versus Commissioner Of Central Excise, Chandigarh

Demand of duty along with interest and penalties - clearance of Chewing Tobacco clandestinely under the guise of naswar (Sniff) - Held that - No investigation has been conducted from the consignees in the case of 46 RRs. The statement of Shri Sanjeev Kumar recorded on 01.12.2007 cannot be relied upon as on the said day Shri Sanjeev Kumar was in police custody and not in the custody of the Departmental officers. Therefore, said statement cannot be.....


2016 (2) TMI 361 - CESTAT NEW DELHI

M/s. Grasim Bhiwani Textiles Ltd. Versus CCE, Rohtak

Admissibility of credit of service tax paid on input service used in the manufacture of exempted as well as dutiable goods - demand of interest and imposition of penalty - Held that - The demand of interest is countered by the learned Counsel by putting forward the contention that the credit was reversed prior to the utilization. Opening and closing balance of the credit amount pertaining to the respective months substantiates this contention put.....


2016 (2) TMI 360 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-II Versus R.M. Mohite Textile Ltd.

Refund claim - higher rates of depreciation allowed - conversion from or exiting from Export Oriented Unit - Held that - The dispute is one of valuation i.e., the extent to which the original value should be reduced in acknowledgement of the use to which capital goods have been put for export of goods. The goods are not transferred to another entity and thus there is no transaction value. The residuary method of valuation cannot but take into acc.....


2016 (2) TMI 359 - CESTAT KOLKATA

M/s Indian Oil Corporation Ltd., Bharat Petroleum Corpn. Ltd Versus Commissioner of Central Excise, Kolkata-VI And VII

Cenvat Credit - duty paying document - endorsed Bill of Entry - Extended period of limitation - Held that - credit taken on the basis of endorsed bills of entry was correctly taken by the appellants. So for as the applicability of extended period is concerned it is observed that appellants were taking credit on the basis of documents which were submitted to the department for defacement. In the light of existing factual matrix it can not be said .....


2016 (2) TMI 330 - CESTAT NEW DELHI

M/s. Sharp Menthol India Ltd. Versus C.C.E Delhi-I And Vice-Versa

Area based exemption - misuse of the scheme - manufacturer of menthol located in Jammu & Kathua - notification no. 56/2002-CE - Revenue contended that these units are actually manufacturing menthol flakes i.e. (terpene /menthol / DMO) only in small quantities but were showing their production in huge quantities. Thereafter, only invoices showing payment of excise duty were issued without actually manufacturing and clearing the goods. For the .....


2016 (2) TMI 329 - CESTAT NEW DELHI

M/s Riba Textiles Ltd, Shri Ravinder Garg Versus Commissioner of Central Excise And Service Tax, Rohtak

100 EOU - diversion of imported material - Revenue has concluded that the suppliers were engaged in diversion of imported goods without payment of duty and appellant also issued CT 3 certificate to the suppliers to procure goods without payment of duty which have been diverted to the open market on the instructions of the appellants by the supplier. Therefore, the appellants are liable to pay duty along with interest and penalties on both the app.....


2016 (2) TMI 328 - CESTAT NEW DELHI

M/s Saco Alloys Pvt. Ltd. Versus Commissioner of Central Excise, Jaipur

Shortages found during the course of physical verification - demanding duty along with interest and imposing penalty - Held that - As the learned Counsel for the appellant has conceded the liability of duty, therefore duty demand is confirmed. With regard to the interest, find that appellant has paid the duty within a month of investigation, no interest is payable by the appellant. BR BR Coming to the imposition of penalty on the appellant as gon.....


2016 (2) TMI 327 - CESTAT ALLAHABAD

M/s NEW HOLLAND FIAT INDIA PVT LTD Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, NOIDA

Appropriation of the rebate amount - Appropriation made against the liability for interest relating to prior period of their Bombay unit - lack of notice to the appellant - Held that - The appellant was required to be given notice before adjustment of any amount from the rebate for subsequent period, Section 142 read with section 11, being the special power of recovery (garnishee proceedings). BR BR Scope of notification number 68 of 1963 as amen.....


2016 (2) TMI 326 - CESTAT NEW DELHI

M/s Him Engineers India Pvt Ltd Versus Commissioner of Central Excise, Chandigarh

Duty concession under notification no. 50/03 CE dated 10/6/2003 w.e.f. 7/11/2005 denied - eligibility for the exemption based on the expansion of installed capacity by 25 per cent or more - Held that - We find that from the letter dated 17/2/2009 issued by the Deputy Director of Industries District Solan Himachal Pradesh that the revised capacity after substantial expansion has been above 25 of bonnet assembly consisting of 52 parts and sheet met.....


2016 (2) TMI 325 - CESTAT NEW DELHI

M/s. The Empire Safe Co. Versus Commissioner of Central Excise, Delhi

Demanding duty along with interest and imposing penalty thereon - Held that - We have perused the impugned order in detail and in the impugned order, the adjudicating authority has not given any independent finding to arrive at the conclusion but merely copied the finding of the earlier adjudication order and hold that clearance of both units can be clubbed and duty can be demanded accordingly, which is not permissible in law as the adjudicating .....


2016 (2) TMI 288 - CESTAT NEW DELHI

Commissioner of Central Excise And Service Tax, Panchkula Versus Sainsons Paper Industries Ltd.

Demand of Interest - Refund by taking credit of the amount in their cenvat account and thereby taking a suo motto refund of pre-deposit - Held that - As per the appellate order dated 22.6.2007 the pre-deposit amount has to be refunded to the respondent. The act of the respondents in taking refund of the amount by crediting the amount in their cenvat credit account, is only a procedural lapse. After taking credit, the respondents have declared the.....


2016 (2) TMI 287 - CESTAT NEW DELHI

M/s. Ultra Tech Cement Ltd. Versus CCE & S.T. -Indore

Ineligible CENVAT Credit availed on capital goods - various machinery and items purchased and used in setting up of thermal power plant in their factory.- Held that - The appellants purchased capital goods, paid for the same and received under due documents in their premises. The supplier had another set of contracts for designing, erection, commissioning and civil/structural works. On all these service contracts, the contractor has paid service .....


2016 (2) TMI 286 - CESTAT MUMBAI

Shree Balaji Rollings Pvt. Ltd. Versus Commissioner of Central Excise, Goa

Discharge of duty liability from August, 1997 to March, 2000 based upon the annual capacity of production - whether the demand raised by the show caused notice consequent to the determination of production capacity are correct or otherwise? - Held that - It can be seen from the reproduced letter that Commissioner of Central Excise, Goa had finally determined the annual capacity of production. It is also to be noted that this letter is dated 13.03.....


2016 (2) TMI 285 - CESTAT MUMBAI

INNOVASSYNTH TECHNOLOGIES (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

Demand of of interest and penalty - Extended period of limitation invoked - Held that - In absence of any such voluntary payment, recovery of the unpaid duty would not have been possible. In that view of the matter, we do not find the case would fall under sub-section (2B) of Section 11A of the Act. Sub-section (2B) of Section 11A of the Act applies in a case where there is voluntary payment of unpaid duty before issuance of show cause notice und.....


2016 (2) TMI 284 - CESTAT NEW DELHI

M/s Emsons Organics Pvt Ltd Versus Commissioner of Central Excise, Chandigarh-II

Sales tax permissible for deduction for valuation under Central Excise Law - Held that - In the present case, we find the whole issue cropped up during the course of scrutiny of purchase invoices by the audit party and certain ledger accounts maintained by the appellants. It is not disputed that the present demand arose because of the difference between the sales tax amount collected by the appellant from the buyer and actually paid to the State .....


2016 (2) TMI 283 - CESTAT MUMBAI

Nirlon Ltd. Versus Commissioner of Central Excise, Mumbai-V And Vica-Versa

Manufacture - whether the items i.e. impure dowtherm diphyl; old and damaged PTA scrap, wash water - 50 concentration of lactum, old and used sludge oil; old and used all types of oil, spin finish oil and old assorted bearings cleared from the factory premises of the assessee are liable to duty? - Held that - It is on record that the items on which duty demands are made are arising during the course of manufacture of the final products for the pe.....


2016 (2) TMI 254 - CESTAT MUMBAI

Suyash Chemicals Versus Commissioner of Central Excise, Pune-I

Cenvat credit on the basis of the endorsed bill of entry - Is endorsed bill of entry a valid document for claiming cenvat credit? - Held that - In this case it is not disputed the receipt of the material and duty paid on that. Further as find that in the case of Akzo Nobel Coatings (India) Ltd. vs. CCE, Bangalore reported in 2013 2012 (11) TMI 1021 - CESTAT BANGALORE the appellant is entitled for cenvat credit on the basis of endorsed bill of ent.....


2016 (2) TMI 253 - CESTAT MUMBAI

Godfrey Philips India Ltd. Versus Commissioner of Central Excise, Mumbai-IV

Duty demand on waste/scrap of packing materials cleared from the factory - Held that - The dispute in the present appeal is squarely covered by the decision of the Tribunal in the case of International Tobacco Co. Ltd. vs. CCE, Ghaziabad 2003 (10) TMI 171 - CESTAT, NEW DELHI wherein held that there is force in the submissions of the learned Advocate that no process of manufacture has been taken by them so as to attract the Central Excise duty on .....


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