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Central Excise - Case Laws

Showing 1 to 20 of 66861 Records

  • 2017 (11) TMI 939 - CESTAT AHMEDABAD

    Vardhman Stamping Pvt Ltd Versus CCE & ST – Ahmedabad

    CENVAT credit - credit attributable to trading activity - Rule 6 (3) of CCR, 2004 - Held that - there is no dispute that trading activity is having no nexus with the manufacturing activity of the appellant, therefore, the said issue is no issue matter. - Whether prior to 1.4.2011, the appellant was entitled to avail cenvat credit on common input services when the appellant is involved in the activity of trading as well as manufacturing? - Held th....... + More


  • 2017 (11) TMI 938 - CESTAT AHMEDABAD

    Union Quality Plastics Ltd, Zuber Ahmed Kathawal, Maganlal Prabhubhai Kapadia, Vilas Vishnu Mane Versus C.C.E. & S. Tax, Vapi

    Shortage of goods - The grievance of the Appellant is also that they were not allowed cross-examination of the witnesses even though specifically directed by this Tribunal in its order dated 17.11.2006 - whether there was shortages in the finished stock of goods and the raw materials of 1,60,562.51 kgs. as recorded in the panchnama dated 22.12.1998/24.12.1998? - Held that - the principle of law on admissibility of allowing cross-examination has b....... + More


  • 2017 (11) TMI 937 - CESTAT AHMEDABAD

    Gujarat State Fertilizers & Chemicals Ltd. Versus C.C.E. & S. Tax, Anand

    Interest on delayed refund - Section 11BB of CEA, 1944 - Held that - the issue of allowing interest under Section 11BB of CEA, 1944 on delayed refund is no more res integra in view of the judgment of the Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. 2011 (10) TMI 16 - Supreme Court of India , where it was held that liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three mo....... + More


  • 2017 (11) TMI 936 - CESTAT CHANDIGARH

    M/s. Friends Steel Enterprises Versus Commissioner of Central Excise & ST, Chandigarh

    Trading activity or manufacturing activity - duty has been demanded on the ground that appellant is engaged in the activity of manufacturing instead of trading - Held that - the invoice number TR 000030 dated 03.09.2014 is of shuttering plates and invoice No.TR 000026 dated 08.05.2012 is of channels, which is a raw material of shuttering plates. The description of goods sold by the appellant clearly indicated in the invoices. As per the invoices,....... + More


  • 2017 (11) TMI 935 - CESTAT CHANDIGARH

    M/s Automax (Unit of Omax Autos Ltd.) Vinod Kapoor, AGM, Auto, N.K. Pachauri, Dy. MGR, Automax Hero Cycles Ltd. (C.R. Division) Versus CCE, Delhi-III, Gurgaon

    CENVAT credit - duty paying documents - Revenue is of the view that description of goods in the invoice not as per the purchase order - Held that - no investigation was done at the end of the transporter to ascertain whether the goods were transported to the factory premises of the appellant. It was not investigated from where the appellant procured the HR sheets in their factory. Moreover, the goods have not been examined. - Identical issue deci....... + More


  • 2017 (11) TMI 934 - CESTAT CHANDIGARH

    M/s. Gold Plus Glasses India Ltd. Versus CCE, Rohtak

    Clandestine removal - shortage of goods - Held that - in the initial proceedings before the Commissioner (Appeals) it has been held that there is no positive evidence of clandestine removal. Moreover, it is not the case of clandestine removal, therefore, charge of clandestine removal is not sustainable against the appellant. - As the demand sought to confirm on the basis of shortage found as per panchnama drawn during the course of investigation,....... + More


  • 2017 (11) TMI 933 - CESTAT CHANDIGARH

    CCE, Chandigarh Versus Dharampal Premchand Ltd.

    Area Based Exemption - N/N. 50/2003-CE dt. 26.02.2003 - clubbing of clearance of production of two different units - Held that - reliance placed in the case of Tencon Industrial Corporation Vs. CCE, Bombay -I- 2003 (7) TMI 76 - SUPREME COURT OF INDIA wherein it was held that where a factory produced more than one excisable goods production is by one unit and as such the clearances cannot be clubbed together - appeal dismissed - decided against Re....... + More


  • 2017 (11) TMI 932 - KARNATAKA HIGH COURT

    Biocon Ltd. Versus Joint Secretary, M.F.(D.R.) , New Delhi

    Maintainability of revision application - time limitation - condonation of delay in filing revision application - fault of postal authorities - Held that - the petitioner had clearly stated that the revision application was submitted to the postal authority for being delivered at Delhi. But due to inefficiency of the postal department, the petition had reached Delhi, from Bangalore, after a delay of eight days. Once the petition was handed over t....... + More


  • 2017 (11) TMI 931 - GUJARAT HIGH COURT

    Commissioner of C. Ex. & Cus., Surat-I Versus Riddhi Siddhi Processors

    Extended period of limitation - adjudication pending - Whether in the facts and circumstances of the case and law, the Hon ble Tribunal has committed substantial error of law in holding that the extended period of imitation could not have been invoked by the Department and the same on merits is in favor of the Respondent-Assessee? - Held that - It is reported that the proceedings before the adjudicating authority on remand are still pending. Unde....... + More


  • 2017 (11) TMI 879 - RAJASTHAN HIGH COURT

    M/s National Engineering Ind. Ltd. Versus Commissioner Central Excise-I, Central Revenue Building, Statute Circle, C-Scheme, Jaipur

    Benefit of N/N. 63/95-CE dated 16.03.1995 - Whether the Tribunal was correct in law in interpreting N/N. 63/95-CE dated 16.03.1995 and holding that the appellant is not entitled to claim exemption under N//N. 63/95-CE dated 16.03.1995 from Central Excise duty on the goods supplied to Bharat Earth Movers Ltd. (BEML) for further supplying to Ministry of Defence and is liable for payment of Central Excise duty amounting to ₹ 22,49,354/- such c....... + More


  • 2017 (11) TMI 878 - RAJASTHAN HIGH COURT

    Commissioner of Central Goods & Service Tax, Earlier Commissioner of Central Excise & Service Tax Versus Continental Engines Ltd.

    N/N. 23/2003 dt. 31.03.2003 - Whether the ld. CESTAT was correct in law in extending the benefit of concessional rate of duty to the assesse in respect of scrap sale subject to the approved limits of SION fixed by the DGFT, when no such norms were fixed during the relevant period when such scrap were sold which is in violation of conditions prescribed under N/N. 23/2003 dt. 31.03.2003? - Held that - The contention raised by the respondent is requ....... + More


  • 2017 (11) TMI 877 - CESTAT BANGALORE

    Bosch Limited Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore-LTU

    CENVAT credit - air travel agent service - duty paying documents - whether on the basis of invoices issued by the travel agent having enclosed the e-ticket showing the amount of service tax paid on the e-ticket by the airlines, the appellant is entitled to avail CENVAT credit in terms of Rule 9(2) of CCR, 2004 or not? - Held that - It is an admitted fact that the e-ticket has been issued for travel of the appellant only and on which service tax h....... + More


  • 2017 (11) TMI 876 - CESTAT BANGALORE

    M/s. Buildmet Fibres Pvt. Ltd. Versus CCE, Bangalore

    Refund of unutilised CENVAT credit - input services - Documentation fees - freight charges - rent - travelling expenses - denial on the ground of nexus - Held that - the appellants are manufacturing the PP bags in the shed at Tumkur which has been taken on monthly rent for eventual export - the Tumkur factory was registered under Central Excise but was doing only stitching, printing and packing for appellant s unit at Doddaballapur. Therefore the....... + More


  • 2017 (11) TMI 875 - CESTAT ALLAHABAD

    M/s Motherson Sumi System Ltd. Versus Commissioner of Central Excise, Noida

    Remission of duty - whether there was any negligence on the part of appellant or not? - Held that - appellant has taken all due precautions required to avoid any sort of break of fire in the factory - The finding of Original Authority that fire was on account of negligence is without any basis - remission of duty allowed - appeal allowed - decided in favor of appellant........ + More


  • 2017 (11) TMI 874 - CESTAT ALLAHABAD

    Commissioner of Central Excise, Kanpur Versus M/s L. Kant Paper Mills Ltd., Shri Laxmi Kant Agarwal, Director, Shri Sanjay Agarwal, Proprietor, Shri Suresh Chhabaria, Proprietor, Shri Anil Agarwal, Proprietor

    Confiscation - raw material - finished goods - excess of raw material - Held that - only 8908 Mtrs. of Grey Cloth were not entered in statutory records in comparison to the quantity declared by the Respondent in RG23A Part -1, but such excess of raw material were within the factory and the same was not liable for seizure /confiscation under Rule 25 of the Central Excise Rules, 2002. There is no evidence that such non accountal of goods still in t....... + More


  • 2017 (11) TMI 873 - CESTAT ALLAHABAD

    M/s Deep Jyoti Rubber Pvt. Ltd., Shri D.K. Jain, Shri Abhishek Jain, Shri Rajesh Tewari Versus Commissioner of Central Excise, Noida

    Clandestine manufacture and removal - case of Revenue is that it is undisputed fact that the said hand written slips were found within the factory premises and therefore, they should be accepted as evidence of clandestine removal - Held that - Revenue did not carried any investigation in respect of procurement of raw-materials, manufacture of goods alleged to be clandestinely removed, transporters of the goods alleged to have been clandestinely r....... + More


  • 2017 (11) TMI 872 - CESTAT CHANDIGARH

    CCE, Chandigarh. Versus Surya Pharmaceutical Ltd.

    Refund claim - denial on the ground that the respondent is manufacturing dutiable as well as exempted goods and such bond for exempted variety of goods cannot be accepted - Held that - similar issue decided in the case of CCE Versus Drish Shoes Ltd. 2008 (10) TMI 664 - CESTAT, NEW DELHI , where it was held that Considering language of Rule 6(6)(v) of Cenvat Credit Rules, 2004 the petitioner are entitled to avail Cenvat Credit in respect of the in....... + More


  • 2017 (11) TMI 871 - CESTAT ALLAHABAD

    Commissioner of Central Excise, Customs & Service Tax, Noida Versus M/s Victor Pushin Cords Pvt. Ltd.

    CENVAT credit - duty paying documents - it was alleged that M/s VKMW, the supplier of Goods (Copper Ingots) to the respondent, had no manufacturing facility at their declared factory premises and were engaged in issuing fraudulent invoices to their customers showing fictitious production of copper ingots in their unit, hence the goods said to be consigned on their invoices to their customers/buyers were actually not covered by such invoices, i.e........ + More


  • 2017 (11) TMI 870 - CESTAT HYDERABAD

    CC., CE & ST, Hyderabad-I Versus M/s Trident Sugars Ltd.

    CENVAT credit - manufacture of dutiable as well as exempt goods - non-maintenance of separate set of books - Rule 6 of the CENVAT Credit Rules, 2004 - Held that - CBEC Circular dated 25.04.2016 withdrawal of the pressmud and bagasse - bagasse and pressmud are arising during the manufacture of sugar. Hence the ratio of the judgment of Hon ble Apex Court in the case of M/s DSCL Sugar Ltd. 2015 (10) TMI 566 - SUPREME COURT , will apply equally two p....... + More


  • 2017 (11) TMI 869 - CESTAT HYDERABAD

    M/s Aurobindo Pharma Ltd., (Unit-VI) Versus CCE, C & ST, Hyderabad-I

    CENVAT credit - It is the case of the Revenue that appellant have recomputed value of the inputs as per the provisions of Section 4(1)(b) of the Central Excise Act, 1944 and discharged appropriate duty - Held that - the issue is no more res integra as is covered by the ratio of the Larger Bench decision in the case of SILVASA MACHINES Versus COMMISSIONER OF CENTRAL EXCISE, VAPI 2012 (11) TMI 772 - CESTAT, AHMEDABAD , where it was held that amount....... + More


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