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Central Excise - Tribunal - Case Laws

Showing 1 to 20 of 57120 Records

  • 2018 (8) TMI 978

    CENVAT Credit - duty paying invoices - supplementary invoices - Rules 9 (1) (b) of CCR 2004 - Held that - In the case of M/S BIRLA CORPORATION LTD. VERSUS CGST, CC & CE, JABALPUR 2018 (7) TMI 1264 - CESTAT NEW DELHI , where it has been specifically noted that the connected matters of South Eastern Coal Field Ltd. are pending adjudication before the Hon ble Apex Court, issue being already sub-judiced the element of confusion cannot be ruled ou....... + More


  • 2018 (8) TMI 952

    CENVAT Credit - duty paying invoices - supplementary invoices - Rule 9(1)(b) of Cenvat Credit Rules, 2004 - non-inclusion of Royalty charges/Stowing Excise duty, Paryavaran Upkar, Vikas upkar, forest fee, entry tax etc. - suppression of facts or not?. - Whether the Appellants are entitled to CENVAT Credit on the basis of supplementary invoices issued by the coal companies and whether the said credit stands denied in terms of Rule 9(1)(b) of the C....... + More


  • 2018 (8) TMI 951

    100% EOU - liability of duty - DTA Clearances - case of Revenue is that the appellants being EOU have not paid duties of excise under proviso to Section 3(1) of Central Excise Act, 1944 on the DTA clearances made by them during the period from April 2003 to June 2006 - whether the appellants are liable to pay duty on the DTA clearances? - Held that - The appellants cannot take the plea that their goods are not manufactured, non-excisable and ther....... + More


  • 2018 (8) TMI 950

    CENVAT Credit - input services - Banking & Financial Services regarding realisation of the export proceeds - case of Revenue is that this is a post export activity and therefore not covered under the definition of Input Service provided under Rule 2(1)(ii) of CCR, 2004 - Held that - Realization of export proceeds is a necessary concomitant of export and therefore the same is also eligible for input service credit. Realization of export procee....... + More


  • 2018 (8) TMI 949

    Valuation - related party transaction - CBEC Circular No.692/08/2003-CX dated 13-2-2003 - Held that - The CAS-4 Certificate itself was not questioned with supporting evidence; Revenue did not initiate any action independently to ascertain by another Cost Accountant whether the CAS-4 submitted by respondents is correct or not - As the Revenue failed to substantiate the allegations on CAS-4 submitted the respondents by concrete evidence, the appeal....... + More


  • 2018 (8) TMI 948

    100% EOU - Extended period of limitation - no suppression of facts - deemed exports - case was booked against the appellant for exceeding the limit of their DTA clearance - Held that - In terms of decision of the Hon ble Gujarat High Court in the case of Anita Synthetics Pvt. Limited 2014 (9) TMI 368 - GUJARAT HIGH COURT , deemed exports cannot be clubbed for the purpose of calculation of clearances in DTA and thus, the appeal on this count is al....... + More


  • 2018 (8) TMI 947

    CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - extended period of limitation - The department observed while comparing the inputs & the final products with the input invoices, that the appellant has paid duty less than the CENVAT credit availed on the inputs - recovery of short duty paid under Rule 14 of CENVAT Credit Rules read with Section 11 A of Central Excise A....... + More


  • 2018 (8) TMI 946

    CTC machines - whether manufactured goods or only traded item - Held that - On perusal of the invoices, there is no material found, supporting the contention put forward by the appellant that these are bought-out items and not manufactured by the appellant in their factory - also, after such a long lapse of time, it will be futile exercise to remand the matter to examine whether the appellant during the disputed period of 1.5.2009 to 26.2.2010 ha....... + More


  • 2018 (8) TMI 945

    CENVAT Credit - GTA Services - transportation of finished goods from the place of removal - Held that - CENVAT credit on the outward transportation services provided by the appellant is eligible to them - reliance placed in the case of CCE, Belgaum vs. Vasavadatta Cements Ltd. 2018 (3) TMI 993 - SUPREME COURT , where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is ....... + More


  • 2018 (8) TMI 944

    Classification of goods - Dhatri Brand Hair Care Herbal Oil and Dhatri Brand Massage Oil - Department sought to classify the Hair Oil and the Massage Oil under Central Excise Tariff Heading 3305 and 3304 respectively as cosmetics - Held that - This very Bench in the case of Haridev Formulations (the job workers of the respondents) have concluded that the products manufactured by the respondents fall under Chapter 30 of the Central Excise Tariff A....... + More


  • 2018 (8) TMI 943

    CENVAT Credit - input services - amount paid to the dealers for providing free services to the buyers of vehicles during warranty period - denial on the ground that the said services have been received beyond the place of removal after sale of goods - Held that - Similar issue came up before this Tribunal in the case of CCE, Nashik vs. Mahindra & Mahindra Ltd. 2012 (8) TMI 530 - CESTAT, MUMBAI , where it was held that Service of repair and ma....... + More


  • 2018 (8) TMI 942

    Penalty - Clandestine Removal - SS Ingots - goods were carried without any invoice/bill of the same except a weighment slip - case of appellant is that they deposited duty immediately on the day of seizure before issuance of show cause notice, hence equivalent penalty not called for - CENVAT Credit - credit was availed on Nickel Cathodes, which was not found in the factory. - Held that - The arguments advanced by the Ld. Consultant do not carry m....... + More


  • 2018 (8) TMI 890

    Refund claim - deemed exports - goods supplied to Mega Power Project under International Competitive Bidding, which is deemed export in terms of Foreign Trade Policy - Rule 5 of Cenvat Credit Rules, 2004. - Whether the goods supplied to a Mega Power Project, treated as deemed export in terms of Foreign Trade Policy, are eligible for refund under the provisions of Rule 5 of Cenvat Credit Rules, 2004 for the period from March, 2015 to June, 2015? -....... + More


  • 2018 (8) TMI 889

    CENVAT Credit - inputs - credit denied on premise that the activity undertaken by the appellant does not amount to manufacture - Held that - The fact is on record that the appellant is purchasing raw CI castings and doing certain processes on that, namely, shot blasted, grinding, erasing, chipping, painting, oiling, proof machining and measuring, thereafter, they sold to their buyers. As without these processes, these CI Castings are not usable b....... + More


  • 2018 (8) TMI 888

    Penalty on M/s. Standard Electricals - the transferor company (appellant herein) shall stand dissolved without winding up, once the scheme comes into effect - Held that - Admittedly, the appellant was juristic person and on juristic person, the penalty can be recovered from a person only and cannot be fastened liability on the successor - the recovery of penalty from M/s. Havells India Limited. set aside........ + More


  • 2018 (8) TMI 887

    Maintainability of appeal - question of law or question of facts - Held that - This case is based on facts and no question of law has been brought in knowledge by the Ld. AR. Therefore, the objection raised by the Ld. AR there is a substantial question of law involved is not sustainable - appeal dismissed........ + More


  • 2018 (8) TMI 886

    CENVAT Credit - extended period of limitation - it was alleged that the invoices although in the name of the appellant, but, delivery of the goods mentioned in the invoices has been done to Bansal Processing House - it was alleged that the appellant is not maintaining proper record of receipt of services on which they have taken Cenvat credit. - Held that - The appellant has received the goods in their factory, therefore, merely mentioning on the....... + More


  • 2018 (8) TMI 885

    Refund claim - refund rejected in terms of value addition norms - Area Based Exemption - N/N. 56/02-CE dt.14.11.2002 - Held that - As the SCN dated 7.5.2014 was not adjudicated, in that circumstance, the impugned order was not required to be passed by the Commissioner (Appeals). Moreover, the proceedings were initiated vide show cause notice dated 7.5.2014 has been drooped against the appellant - impugned order not sustainable - appeal allowed - ....... + More


  • 2018 (8) TMI 884

    Principles of Natural Justice - case of appellant is that impugned order stands passed by Commissioner without affording them a reasonable opportunity to put forth their case - Held that - Though the Commissioner fixed various dates of personal hearing, under intimation to the appellants but as the review petition was pending before the Hon ble High Court the appellants made a request to keep the proceedings in abeyance. The said request was not ....... + More


  • 2018 (8) TMI 883

    SSI Exemption - crossing of threshold limit - Adjudicating Authority did not find favour with the appellant s contention on the trading activities and accordingly confirmed the demand by treating the entire clearances as that of being appellant s own manufactured goods - appellant claimed bonafide belief - Penalty - Held that - The Revenue has allegedly taken into account the traded goods - demand set aside. - The appellants crossed the SSI Exemp....... + More


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