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2015 (8) TMI 61 - SUPREME COURT

Commissioner of Central Excise, Aurangabad Versus M/s. Goodyear South Asia Tyres P.L. & Others

Valuation of goods - suppression of facts - willful mis-declaration of Assessable value - Evasion of duty - Held that - The expression in the business of each other clearly denotes that interest of the two persons have to be mutual, i.e., in each oth.....

2015 (8) TMI 60 - CESTAT NEW DELHI

Commissioner of Central Excise & ST, Ludhiana Versus M/s. Amrit Soap Company

Confiscation of goods - Imposition of redemption fine - Held that - Findings of the adjudicating authority are at variance with what has been detailed in the said Hand Book. Further, the adjudicating authority has not explained in the impugned order .....

2015 (8) TMI 59 - CESTAT NEW DELHI

M/s Vaibhav Ispat Pvt Ltd Versus CC & CE, Meerut-I

Denial of exemption under notification no.50/2003-CE dated 10.06.2003 - New industrial unit - failure to commence commercial production on or before 31.03.2010 - Held that - Date of commencing of the commercial manufacture is the date of commissionin.....


M/s Pipavav Shipyard Ltd. Versus Commissioner, Central Excise & Service Tax, Bhaavnagar

Denial of CENVAT Credit - Appellants fabricated a Dry Dock for manufacturing ship and repair service - Credit on input services, input and capital goods used for fabrication of the Dry Dock, amongst others - Held that - Deputy Development Commissione.....

2015 (8) TMI 57 - CESTAT NEW DELHI

M/s Everest Rolling Mills Pvt Ltd, Shri Suresh Kumar Agarwal, Director, M/s MPK Products Pvt Ltd, Shri Suresh Kumar Sharma, Director, M/s Khetan Alloys Pvt Ltd, Shri Rajendra Kumar Khetan, Director Versus CCE, Jaipur

Clandestine manufacture and removal of goods - Non accounting of goods - whether on the basis of the evidence, the Commissioner s orders confirming the duty demands against the appellants and imposing penalty on them can be upheld - Held that - Inves.....

2015 (8) TMI 35 - CESTAT NEW DELHI

M/s Godfrey Philips India Ltd. Versus Commissioner of Central Excise And Service Tax, Ghaziabad

Denial of abatement claim - whether appellant is required to pay duty for whole of the period or required to pay duty on pro rata basis after availing the abatement for closure period and consequently is entitled to claim the abatement of excess duty.....

2015 (8) TMI 34 - CESTAT NEW DELHI


Denial of abatement claim - Closure of factory - Applicability of Rule 9 - manufacturers of retail pouches of Gutkha, pan masala and chewing tobacco. - Held that - Conditions for claiming abatement under Rule 10 of PMPM Rules are satisfied, that the .....


M/s Zest Packers Pvt. Ltd and Unicorn Packers Pvt. Ltd Versus CCE Ahmedabad-II

Benefit of abatement of duty - non-production of goods during any continuous period of 15 days or more - manufacture of Jarda Scented Tobacco and Chewing Tobacco - Held that - As regards the Board s circular dt.12.03.2009 stating that the abatements .....

2015 (8) TMI 24 - CESTAT MUMBAI

M/s. Mercedes Benz India (P) Limited Versus Commissioner of Central Excise, Pune-I

Reversal of Cenvat Credit - various option available as per Rule 6 of CCR - whether appellant is required to pay 5 of total sale value of the goods traded by them in terms of Rule 6(3)(i) when the appellant paid the actual credit attributed to the qu.....

2015 (8) TMI 23 - CESTAT MUMBAI

Johnson & Johnson Ltd. Versus Commissioner of Central Excise & ST (LTU) , Mumbai

Penalty u/s 11AC - Valuation of goods - Rule 8 - appellant, at the outset, submitted that they are not disputing the duty demanded by the Revenue as the same was paid by the appellant even before issue of show cause notice, they are only disputing th.....

2015 (8) TMI 22 - CESTAT MUMBAI

M/s Vipras Castings Ltd, Shri Ashish Goradia Versus Commissioner of Central Excise, Raigad

Disallowance of CENVAT Credit - Duty paying documents - whether the Cenvatable invoices issued by M/s. SSMIPL o the appellant are genuine or fake/fraudulent invoices - Confiscation of goods - Imposition of penalty - Held that - Appellant could not gi.....


M/s. Gujarat State Fertilizers & Chemicals Limited Versus Commissioner of Central Excise & S.T., Surat-II

Denial of CENVAT Credit - input services - whether distributors/ consignment stockists of the appellant are doing any sales promotion activities in addition to selling of goods of the appellant or not - Held that - Sales promotion activities are carr.....

2015 (7) TMI 1036 - SUPREME COURT

Shabina Abraham And Others Versus Collector of Central Excise & Customs

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - whether an assessment proceeding under the Central Excises and Salt Act, 1944, can continue against the legal representatives/estate of a .....

2015 (7) TMI 1035 - SUPREME COURT

M/s. Poonam Spark (P) Ltd. Versus Commissioner of Central Excise, New Delhi

Manufacturing activity - Whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame carried out by M/s Poonam Spark (P) Ltd. amounts to manufacture or not - Held that - Filter Housing and Cartridges are impor.....

2015 (7) TMI 1034 - SUPREME COURT

Commissioner of Central Excise, Vapi Versus M/s. Global Health Care Products Partnership Firm & Others

Classificsation of Close-Up Whitening - toothpaste or not - Classification under Chapter sub-heading 3306.10 or 3306.90 - Held that - There is no dispute that most of the ingredients of the product Close-Up Whitening are the same which are used in th.....

2015 (7) TMI 1033 - SUPREME COURT


Job Work - Dummy unit - revenue allege that JRE was not an independent job unit but was a dummy of the Respondent created and nurtured with the single motive that cost of manufacture be reduced by bifurcation and the cost of sale promotion, advertise.....


Commissioner of Central Excise and Customs, Hyderabad-IV Commissionerate Versus M/s Rasmi Wax Coated Paper & Printing Industry

Manufacturing activity or not - whether the cutting of jumbo rolls into smaller sizes and printing on them by a job worker would amount to manufacture as defined under the Central Excise Act - Held that - t the processes undertaken do not bring into .....


M/s Madras Cements Ltd Versus The Additional Commissioner of Central Excise, The Commissioner of Central Excise (Appeals-I)

Denial of CENVAT Credit - Input service - Place of removal - Whether the Tribunal was correct in disallowing CENVAT credit of service tax paid on the GTA service which is availed by the manufacturer on outward transport from the place of removal for .....

2015 (7) TMI 1000 - MADRAS HIGH COURT

The Commissioner of Central Excise Versus M/s. India Pistons Ltd., The Customs, Excise & Service Tax Appellate Tribunal

Denial of CENVAT Credit - Capital goods - Held that - Department itself has conceded the matter before the Tribunal and, therefore, it is estopped from filing this appeal, this Court, however, is of the considered opinion that even in such a situatio.....


Talbro Forgings, Jalandhar Versus Customs, Excise and Service Tax Appellate Tribunal And Another

Simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export - Non maintenance of separate account - Held that - respondents appear to have rejected the claim on the ground that the separate account books not having be.....

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