2016 (7) TMI 1206 - ALLAHABAD HIGH COURT
Commissioner, Central Excise, Noida Versus M/s L.G. Electronics (India) Pvt. Ltd.
Cenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - Held that - In fact the question, whether price of goods is on FOR basis or not is an important aspect necessary to decide the question whether it can be included within input service or not and since for determination thereof, matter has been remanded, therefore, in our view, it would not be appropriate at this stage to answer the substantial question of law formulated above and instead... ... ...
2016 (7) TMI 1205 - CESTAT KOLKATA
M/s. Khadim India Ltd. Versus Commr. of Central Excise, Kolkata
Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - Held that - No findings are given by the adjudicating authority on merits regarding non-admissibility of CENVAT Credit to input services under CENVAT Credit Rules, 2004. Department has not filed any appeal against the said Order-in-Original dated 10/8/2010 passed by Adjudicating authority. Commissioner (Appeals) by bringing the admissibility of Cenvat cre... ... ...
2016 (7) TMI 1204 - CESTAT NEW DELHI
M/s. Loha Udyog Versus C.C.E., Raipur
SSI exemption - extended period of limitation - eligibility to avail benefit of Notification No.9/03-CE dated 01.03.2003 - the aggregate value of clearances of all excisable goods for home consumption from its two units during 2003-04 had exceeded ₹ 300 Lakhs. - Held that - if it is not open to the superior court to either add or substitute words in a statute, such right cannot be available to a statutory Tribunal - The reasoning that once knowledge has been acquired by the Department, the... ... ...
2016 (7) TMI 1203 - CESTAT NEW DELHI
M/s Kirti Industries (I) Ltd. Versus Commissioner of Central Excise Indore
Determination of price for the purpose of reversal of Cenvat Credit - whether price is inclusive of 10 amount or not - demand of 10 of the price of exempted final products - Difference of opinion - Held that - Whether the amount of 10 required to be reversed in terms of provisions of Rule 6(3)(b) is to be considered as other tax so as to deduct the same from the assessable value and the appeal has to be allowed by following the earlier order of the Tribunal in the same assesse s case as held by ... ... ...
2016 (7) TMI 1202 - CESTAT BANGALORE
M/s Rajkamal Plasmoulds (P) Ltd. Shri Saleem Pasha, M.D. Versus Commissioner of Central Excise
Demand of differential duty - When the Commissioner in the impugned order has not given the appellants benefit of Cenvat credit on capital goods, the appellants plead that after allowing them benefit of admissible Cenvat credit, the actual duty liability is to be revised. - invocation of extended period of limitation - Held that - Both the appeals are remanded back to the Commissioner of Central Excise, Bangalore-1 for re-computation of the liability of payment of Central Excise duty, interest and imposition of penalties, if any. - Matter remanded back with directions.
2016 (7) TMI 1201 - CESTAT HYDERABAD
M/s Satyam Paper Products & Polymers Pvt. Ltd. Versus CCE, Visakhapatnam
Procurement of inputs without payment of duty - export of exempted goods - Department took the view that Notifications No.24/2010-CE(NT) dated 26.05.2010 has amended Notification 42/2001-CE(NT) dated 26.06.2001 inserting a condition restricting the scope of earlier Notification and specifically excluding export of excisable goods which are chargeable to Nil rate of duty or wholly exempted from payment of duty under bond; that since frozen prawns/shrimps and other marine food are chargeable to Ni... ... ...
2016 (7) TMI 1200 - CESTAT MUMBAI
M/s United Spirits Ltd. Versus Commissioner of Central Excise, Aurangabad
Excise duty on malt extract - whether the malt extract, which arises during the course of manufacturing of Indian Made Foreign Liquor (IMFL), is liable to pay the duty as it is an excisable commodity falling under Chapter 19 of the Central Excise Tariff Act, 1985? - Held that - Identical issue has been settled by the Tribunal in the case of Mohan Rocky Springwater Breweries Ltd. & SKOL Breweries Ltd.(2003 (9) TMI 485 - CESTAT, MUMBAI ) WHREIN held that the malt extract are WORT, which is not an marketable commodity, hence no duty demand can be raised. - Decided in favour of assessee.
2016 (7) TMI 1199 - CESTAT NEW DELHI
Motor Industries Co. Ltd. Versus C.C.E., Jaipur-I
Cenvat Credit - capital goods - after using them for about 3-6 years, cleared them to their sister unit in Bangalore reversing Cenvat credit as applicable on the depreciated value of the capital goods - The Commissioner (Primary Adjudicating Authority) held that the entire amount of Cenvat credit taken at the time of acquisition of these capital goods was required to be paid (reversed) at the time of clearance of these goods as capital goods were removed as such i.e. as capital goods and not as ... ... ...
2016 (7) TMI 1198 - CESTAT HYDERABAD
M/s. Grindwell Norton Ltd. Versus CCE, Tirupati
Disallowance of credit on capital goods - Held that - The appellant has explained that the hoses are used to connect / transport silicon carbide just like pipes. Air receivers serve the purpose of air compressors in the manufacture of final product. These goods are integral to the manufacturing process and would fall within the definition of capital goods/parts. In view thereof, hold that credit on Air receiver and corrugated hoses is admissible. - Disallowance of credit on input services - The ... ... ...
2016 (7) TMI 1173 - CESTAT AHMEDABAD
M/s Golden Impex, Shri Javeed Basir Godil Versus Commissioner, C. Ex. & S. Tax, Surat
Demand of rebate erroneously sanctioned - Held that - The rebate was duly sanctioned. However, the Department subsequently found out that the rebate claim was submitted on the basis of forged documents. Detailed investigation revealed that no export has taken place in respect of six of the shipping bills, and in other cases, exporters names were different. - It is also observed that the learned Counsel appearing for the Appellants in the Adjudication proceedings concluded that there was nothing ... ... ...
2016 (7) TMI 1172 - CESTAT CHANDIGARH
M/s. Manjit Steel Rolling Mills Versus CCE, Chandigarh-I
Redemption fine and penalty imposed - clandestine removal of goods - non recording of shortage in their statures records - Held that - In this case, upto 22.12.2010, the stock as per books was 366.184 MT but the goods found short of 124.302 MT having the value of ₹ 40,64,675/- which are to be included in the value of the clearance. If the same is done, the clearance of the appellant exceeded the threshold limit of ₹ 1.5 crore as per Notification No. 8/03-CE dated 1.3.2003. Therefore,... ... ...
2016 (7) TMI 1171 - CESTAT CHANDIGARH
M/s Asahi India Glass Ltd. Versus CCE, Gurgaon-II
Input service credit on the activity of unloading and shifting the goods in the premises of the buyer denied - Held that - As per purchase order, the appellant was required to supply the goods at the premises of M/s Maruti Udyog Ltd. These facts are not in dispute therefore, any expense incurred by the appellant till the goods are delivered in the godown of M/s Maruti Udyog Ltd, the appellant is entitled to avail cenvat credit thereon. In these circumstances, the service of contractor availed by... ... ...
2016 (7) TMI 1170 - CESTAT NEW DELHI
M/s. Jayaswals Neco Ltd. Versus CCE, Raipur
Benefit of cenvat credit of service tax paid on the GTA services on outward transportation of the finished goods denied - Held that - Outward transportation of the finished goods is an activity relatable to the assessee s business and as such, service tax paid on the same would be admissible as cenvat credit. - Decided in favour of assessee
2016 (7) TMI 1169 - CESTAT NEW DELHI
M/s. Rayalaseema Concrete Sleepers Pvt. Ltd. Versus CCE, Raipur (CG)
Assessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES -Held that - We find that the issue is no more res integra and settled by the Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI ). It stands concluded in the said decision that the inspection charges paid to Rites on behalf of the Railways are not includible in the assessable value.
2016 (7) TMI 1168 - CESTAT CHENNAI
M/s. Kothari Sugars & Chemicals Ltd. Versus Commissioner of Central Excise, Trichy
Refund claim - Appellant has discharged duty on the molasses used in manufacture of ethyl alcohol while being processed for ethyl alcohol, the industrial alcohol that came out has suffered duty - prayer of the appellant is that the output (industrial alcohol) which has suffered duty should be set off against the input duty paid on molasses - - Held that - Commissioner confused without going into detail as to whether the molasses suffering duty has given rise to the dutiable product called indust... ... ...
2016 (7) TMI 1167 - CESTAT CHENNAI
Commissioner of Central Excise, Chennai-III Versus M/s. Visteon Automotive Systems India Pvt. Ltd.
CENVAT credit claimed on the transport service availed to bring the workers to their factory site - Held that - When the nexus and integral connection of input with the manufacture comes out, it would not be proper to entertain Revenue appeal since no evidence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut ... ... ...
2016 (7) TMI 1166 - CESTAT CHENNAI
M/s. EID Parry India Ltd. Versus Commissioner of Central Excise, LTU, Chennai
Excisablity - rectified spirit which is manufactured from molasses - entitlement to exemption notification 67/95-CE dated 16.3.1995 - waiver of predeposit - Held that - Considering that the matter is of legal interest and interpretation of the statute and also keeping in view the order of the Tribunal and also the Apex Court s decision in of Commissioner Vs. Sakthi Sugars Ltd. (2016 (1) TMI 16 - SUPREME COURT OF INDIA ) as well as the deposit stated above to have been made, subject to verificati... ... ...
2016 (7) TMI 1165 - CESTAT CHANDIGARH
M/s. Amtek Ring Gears Ltd. Versus CCE, Delhi-III
CENVAT credit on outward transportation charges - denial of claim on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007 - Held that - It is a fact on record that the appellant has submitted all the documents i.e. purchase order and invoices before the adjudicating authority in reply to the show cause notice. However, the finding of the Commissioner (appeals) that the appellant has not produced evidence to support their claim, is n... ... ...
2016 (7) TMI 1146 - CESTAT NEW DELHI
M/s Rama Phosphate Limited Versus CCE, Indore
Cenvat Credit - common input services - failure to maintain separate accounts for the use of inputs for dutiable as well as exempted products as required under Rule 6 (3) (b) of the Cenvat Credit Rules - Held that - on reversal of the Modvat credit, the Assessee cannot be said to have taken credit of duty on the inputs utilized in the manufacture of final products. When this Apex court judgment is applied to the present case, the Cenvat credit on common services stand reversed with interest, and... ... ...
2016 (7) TMI 1145 - CESTAT NEW DELHI
M/s. Shri Bajrang Alloys Ltd. Versus CCE, Raipur-I
Assessable value - sales made to related and unrelated persons - Held that - As going through the impugned order of the Commissioner (Appeals), we find that the said order, on the face of it, travels beyond the jurisdiction, inasmuch as it stands challenged before the Appellate Authority by the appellant only in respect of the confirmation of demand of ₹ 96,000 approximately. It is an admitted fact that the part of the impugned order of the Original Adjudicating Authority dropping the dema... ... ...