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Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the product was otherwise exigible to tax. - HC    *    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - Tri    *    Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC    *    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - held yes - Tri    *    Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws - Tri    *    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Heading 2106.90 99. - Tri    *    The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Tri    *    Goods and GST Bill passed    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    FM: Government to now focus on increasing the banks’ ability to support growth    *    service tax payament-reg    *    CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    should i buy machinery after gst or before gst which will be benefit for me    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Rebate claim issue    *    DTA supplied goods at SEZ - Order receive in US $    *    Government to issue Fifth Tranche of Sovereign Gold Bonds: Applications for the Bonds will be accepted from 1st September to 9th September, 2016 and Bonds will be issued on 23rd September,2016    *    RBI Reference Rate for US $
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Central Excise - Case Laws

Showing 1 to 20 of 60762 Records

  • 2016 (8) TMI 1071 - SUPREME COURT

    Commissioner of Central Excise, Madras Versus M/s Addison & Co. Ltd.

    Refund claim - excise duty paid on additional discounts and turnover discounts - eligibility for deduction from the wholesale price for determination of value under Section 4 of the Central Excises & Salt Act, 1944 - Held that - this Court by its... ... ...


  • 2016 (8) TMI 1070 - CESTAT BANGALORE

    Excel Tyre & Rubber Products Versus Commissioner of Central Excise, Mangalore

    Refund claim of interest paid for the delay in discharging adjudication levies imposed on them - liability to pay interest under Section 11AB of the Central Excise Act 1944 - Held that - the impugned order is not sustainable in law on the ground that... ... ...


  • 2016 (8) TMI 1069 - CESTAT MUMBAI

    Nila Baurat Engineering Ltd., Shri Yogesh Jhalla Versus Commissioner of Central Excise

    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - ... ... ...


  • 2016 (8) TMI 1068 - PUNJAB AND HARYANA HIGH COURT

    Somson Exports Versus Union of India and others

    Validity of revisionary order passed by the revisionary authority - Exercise of revisionary powers - Whether can be exercised by the officer of same rank or not - Held that - in view of the decision of Punjab and Haryana High Court in the case of M/s... ... ...


  • 2016 (8) TMI 1067 - DELHI HIGH COURT

    Hindustan Industrial Products Proprietor Anand Kumar Gupta & Indian Perfumes Pvt. Ltd. Versus Directorate General Of Central Excise Intelligence & Anr.

    Seeking provisional release of seized goods - modification in conditions imposed - Held that - it is directed that the Petitioner shall be permitted to provisional release of the goods upon furnishing a bond for 100 of the full assessment value and, ... ... ...


  • 2016 (8) TMI 1066 - RAJASTHAN HIGH COURT

    General Manager Telecom District, Bharat Sanchar Nigam Limited Versus Commissioner of Central Excise and Service Tax, Jaipur II & Anr.

    Whether the Appellate Tribunal was justified in dismissing the appeal preferred by the assessee for alleged noncompliance of order dated 9.9.13, without considering the application preferred by the assessee for recalling/modification of the said orde... ... ...


  • 2016 (8) TMI 1065 - CESTAT KOLKATA

    Commissioner of Central Excise, Ranchi Versus Shri Amit Kumar, Director of M/s. Super Smelters Ltd. (Unit-2) , Shri Ram Chandra Singh, Authorized Signatory, M/s. Super Smelters Ltd. (Unit-2) , Shri Dilip Kumar, Director of M/s. Super Smelters Ltd. (Unit-2) , Shri Deepak Kumar, Director of M/s. Super Smelters Ltd. (Unit-2)

    Whether Appellant M/s.Sai Electrocasting Ltd. (Now M/s.Super Smelters Ltd., Unit-2) has correctly taken Cenvat Credit on certain capital goods received in their factory premises along with duty paying documents - Held that - in view of the settled pr... ... ...


  • 2016 (8) TMI 1064 - CESTAT CHENNAI

    M/s. Exide Industries Limited Versus CCE, Chennai

    Cenvat credit - Service tax paid on outward transportation - Whether the transportation of inputs/semi-finished goods/intermediaries by the appellant assessee to their manufacturing units falls under the ambit of the definition of input service defin... ... ...


  • 2016 (8) TMI 1063 - CESTAT MUMBAI

    Komatsu India Pvt. Ltd., T. Laxmi Narayana Versus Commissioner of Central Excise, Nagpur

    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - ... ... ...


  • 2016 (8) TMI 1062 - CESTAT BANGALORE

    Carclo Technical Plastics Pvt Ltd Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-II

    Whether on conversion of DTA unit into a 100 EOU, the CENVAT credit lying as balance at the time of conversion can be availed and utilized by the 100 EOU or not - Held that - in view of the various judgments which squarely covers the case of the appe... ... ...


  • 2016 (8) TMI 1061 - CESTAT MUMBAI

    Commissioner of Central Excise, Raigad Versus G & Y Soap Works

    Eligibility for ssi exemption - brand name - word Swadeshi appearing on the packing/wrapper of the soap manufactured by the respondent is the logo/brand name of Swadeshi Trading & Network Marketing Co. - Notifications 8/2001, 8/2002 and 8/2003 - ... ... ...


  • 2016 (8) TMI 1060 - CESTAT KOLKATA

    M/s. New Swadeshi Sugar Mills Versus Commissioner of Central Excise & Service Tax, Patna

    Cenvat credit - services availed for construction and repair of the workers quarters - Held that - Hon ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Manikgarh Cement 2010 (10) TMI 10 - BOMBAY HIGH COURT has held that... ... ...


  • 2016 (8) TMI 1059 - CESTAT NEW DELHI

    M/s Drytech Processors (I) Pvt. Ltd. Versus CCE, Bhopal and Vice-Versa

    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - Whether to be classified under chapter heading 2104.10 and/ or 2104 20 00 as per appellant or under chapter heading 2106 90 99 as the Food Supplement as per Revenue - Held that -... ... ...


  • 2016 (8) TMI 1058 - CESTAT NEW DELHI

    M/s. ICI India Ltd. Versus CCE, Delhi

    Demand - clearance of final products i.e. base paints along with tinters and ready colour shades on stock transfer basis to the various depots on payment of duty on the MRP affixed on the packages - Whether process of mixing base paint with tinter am... ... ...


  • 2016 (8) TMI 1057 - CESTAT NEW DELHI

    M/s Jayaswal Neco Industries Limited Versus CCE, Raipur

    Cenvat credit - parts, components and accessories of Turbo Generators-3 purchased for captive power plant - electricity generated from Turbo Generator was used in the manufacturing of dutiable goods for the two years; subsequently the excess electric... ... ...


  • 2016 (8) TMI 1026 - CESTAT NEW DELHI

    M/s. Prime Ispat Ltd. Versus CC and CE, Raipur

    Cenvat credit - manpower supply services - availed the input service in their manufacturing activity - whether 75 of service tax payable by the respondent should be considered as ineligible for credit when the provider of service was to pay only 25 o... ... ...


  • 2016 (8) TMI 1025 - CESTAT ALLAHABAD

    M/s Risansi Industries Limited Versus Commissioner of Central Excise, Kanpur

    Cenvat credit - rubber used in the factory - rubber used in excess quantity than required - Held that - it is now settled that if following three conditions are satisfied then Cenvat credit cannot be denied. The conditions are that that the inputs ha... ... ...


  • 2016 (8) TMI 1024 - CESTAT HYDERABAD

    M/s Kalpana Chemicals Versus CCE, C & ST, Hyderabad - III

    Valuation - Whether the payment of damages can be regarded as reducing the agreed price - liquidated damages payable by appellant for breach of contract condition - claimed as deduction for arriving assessable value - Held that - by following the dic... ... ...


  • 2016 (8) TMI 1023 - CESTAT NEW DELHI

    M/s. Dharampal Satypal Versus CCE, New Delhi

    Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - Rule 15 of the Cenvat Credit Rules, 2004 - manufacture of Pan Masala - Held that - it is clear that both the lower authorities have seriously er... ... ...


  • 2016 (8) TMI 1022 - CESTAT NEW DELHI

    CCE, Raipur Versus M/s Ircon International Ltd.

    Unjust enrichment - Refund claim - entitlement for exemption under Notification No. 108/95-CE dated 28/08/1995 - respondents applied to the Competent Authority for required certificate but due to urgency of project, they have obtained duty paid mater... ... ...


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