Tax Management India .com TMI - Tax Management India. Com   
Case Laws
Home Case Index



Citation -

Showing 1 to 20 of 56530 Records

Case Laws - Case Laws


2015 (10) TMI 289 - CESTAT KOLKATA

M/s. Nokia Siemens Network Pvt. Ltd. Versus Commr. of Central Excise, Kolkata-III

Recovery of CENVAT Credit - Trading of goods - Held that - On the major portion of the demand the Ld. Commissioner has proceeded on the premise that the appellant are engaged in trading of the goods and they have wrongly availed CENVAT Credit on inpu.....

2015 (10) TMI 288 - CESTAT AHMEDABAD

M/s ICPA Health Products Ltd. Versus Commissioners of Central Exise, Customs And Service Tax, Surat-II

CENVAT Credit - reversal of proportionate credit towards exempted goods or the appellant is required to pay 10 amount on the value of exempted goods as per the provision of Rule 6(3) of the Cenvat Credit Rules 2004 - Held that - the present case is c.....

2015 (10) TMI 287 - CESTAT MUMBAI

M/s Privi Organics Ltd. Versus Commissioner of Central Excise, Raigad

Duty demand - Unutilized CENVAT Credit lapsed - conversion from DTA unit to 100 EOU unit - Interest u/s 11AB and penalty u/s 11AC - Held that - Board Circular no. 77/99-Cus quoted does not elaborate under what provision the unutilised credit will sta.....

2015 (10) TMI 286 - CESTAT NEW DELHI

M/s LG Electronics India Pvt Ltd Versus Commissioner of Central Excise, Noida

Short reversal of SAD - On the Department pointing out the mistake in September, 2006, the assessee made good the short payment - clearances of the imported inputs to ancillary units for manufacture of PCBs - Interest u/s 11AB - Penalty u/s 11AC - He.....

2015 (10) TMI 285 - CESTAT AHMEDABAD

Ultra Tech Cement Ltd., Unit-Wankabori Cement Works Versus Commissioner of Central Excise And Service Tax, Ahmedabad-III

Denial of CENVAT Credit - whether Nitrogen Cylinders and Welding Electrodes used by the appellants in their factory are eligible for Cenvat Credit - Held that - Subject cylinders are used for filling Nitrogen gas which is used in the analytical labor.....

2015 (10) TMI 284 - CESTAT NEW DELHI

M/s Steel Authority of India Ltd Versus CCE-Raipur

Denial of exemption claim - whether appellant is entitled to claim duty free exemption under notification no. 6/02 dated 1/3/2002 at serial no. 260A for steel plates required by them to Delhi Metro Rail Corporation of India or not - Held that - condi.....

2015 (10) TMI 283 - CESTAT NEW DELHI

M/s. Bhupendra Iron Rolling Mills Pvt. Ltd. Versus CCE-Jaipur-I

Determination of annual capacity - Declaration filed under Rule 96ZP (4) - Held that - It is clear from the perusal of records and as admitted in order-in-appeal dated 6.7.2000 the declaration filed by the appellant on 17.7.1998 is evidenced. Even in.....

2015 (10) TMI 282 - CESTAT AHMEDABAD

M/s. Hitachi Life and Solution India Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

Denial of CENVAT Credit - whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not - Held that - Trolleys, for which cenvat credit is taken, are used by the appellant for carrying materia.....

2015 (10) TMI 281 - CESTAT AHMEDABAD

M/s Nirma Limited Versus Commissioner, Customs & Central Excise, Ahmedabad

MODVAT credit - Denial of exemption benefit under Advance Licence - Invocation of Rule 57E - Held that - Adjudicating authority rejected the claim of the Appellant on the ground that the Rule 57E of the erstwhile Central Excise Rules, 1944 has put a .....

2015 (10) TMI 280 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Daman Versus M/s Polycab Wires Pvt. Ltd.

Duty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - Held that - Respondents cleared the goods under the cover of Central Excise invoices and declared in the RT 12 return. It .....

2015 (10) TMI 279 - CESTAT CHENNAI

Commissioner of Central Excise, Chennai-II Versus Dynavista Industries Pvt Ltd

Denial of CENVAT Credit - Credit availed on detergent soap which was supplied free along with detergent powder - MRP based valuation - Held that - respondents had packed free supply of one detergent soap (valueRs.5 per piece) inside the washing powde.....

2015 (10) TMI 278 - CESTAT CHENNAI

M/s Habasit Lakoka Pvt Ltd Versus CCE, Coimbatore

Demand of interest - CENVAT Credit - inter unit transfer - revenue neutral situation - period of limitation - Held that - Appellants not contravened any provisions of CCR. The clearance of inputs amounts to inter-unit transfer of inputs and it is not.....

2015 (10) TMI 277 - CESTAT CHENNAI

Hindustan Photo Films Mfg. Co. Ltd. Versus Commissioner of Central Excise, Salem

Denial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the Jumbo Rolls purchased through auction from Customs - held that - Appellant has rig.....

2015 (10) TMI 276 - CESTAT AHMEDABAD

M/s Praful Overseas Pvt Ltd Versus Commissioners of Central Excise, Customs And Service Tax, Surat-II

Waiver of pre deposit - Applicable precedent - Held that - Admittedly, the decision of the Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd (2013 (1) TMI 304 - GUJARAT HIGH COURT) is against the applicant and the Hon ble Supreme Cou.....

2015 (10) TMI 275 - CESTAT AHMEDABAD

Sahiba Fabrics Pvt Ltd and Others Versus Commissioners of Central Excise, Customs and Service Tax-SURAT-I

Clandestine removal of goods - Clearance of goods without payment of duty - officers seized the various records and documents including a diary written by Shri Surjeet Singh - Held that - After the search of the factory premises of the said Company, .....

2015 (10) TMI 274 - CESTAT KOLKATA

M/s Highco Engineers Pvt Ltd Versus Commissioner of Central Excise, Jamshedpur

Denial of refund claim - Unjust enrichment - Payment of excess duty - Appellant applied price escalation from 01.01.2009 instead of 01.07.2009, therefore, the entire amount of ₹ 3,28,136/-paid in the supplementary invoices, was in excess - Held.....

2015 (10) TMI 157 - CESTAT NEW DELHI

M/s Steel Mongers India Pvt Ltd, Faridabad Versus Commissioner of Central Excise- Delhi-IV

Penalty under Rule 26 of the Central Excise Rules, 2002 - CENVAT Credit - Held that - No statement of the appellant has been recorded neither any summons to record the statement have been issued to the appellant. The statement of manufacturing suppli.....

2015 (10) TMI 156 - CESTAT NEW DELHI

Perfetti Van Melle India Pvt. Ltd. Versus CCE, Delhi-III

Classification of goods - Classification under sub-heading 1704.90 or under sub-heading 1704.10 - Held that - On the identical facts the Department had initiated proceedings against Chennai Unit and the Commissioner vide Order in original No.8/09 dat.....

2015 (10) TMI 155 - CESTAT MUMBAI

M/s Kapilansh Dhatu Udyog Pvt Ltd Versus Commissioner of Central Excise, Nagpur

Cenvat Credit - clearance of goods to SEZ unit - Notification No. 50/2008-CE (NT) dated 31/12/2008 - Held that - Amendment under Rule 6(6)(i) made on 31.12.2008 is clarificatory in nature and is applicable retrospective from the date when the 2004 Ru.....

2015 (10) TMI 154 - CESTAT CHENNAI

M/s The Superintending Engineer, M/s Tamilnadu Electricity Board, M/s Tamilnadu Generation And Distribution Corporation Ltd. (Tangedco) Versus Commissioner of Central Excise, Salem

Denial of refund claim - payment of duty whereas it was held that process like cutting, drilling would not amount to manufacture - Held that - When the Order in Dodsal s case 2000 (8) TMI 93 - SUPREME COURT OF INDIA was within the knowledge of the de.....

what is new what is new

|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website