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Central Excise - Tribunal - Case Laws

Showing 1 to 20 of 54900 Records

  • 2018 (2) TMI 1175 - CESTAT MUMBAI

    M/s. JSW Steel Coated Products Ltd. Versus Commissioner of Central Excise, Nagpur

    CENVAT credit - input services - Service Tax paid on the consulting engineering services received by the appellant in relation to structural design and drawing of cellar foundation of 6 HI Mill Project - Held that - Admittedly the consulting engineer services stand used by the appellant for the purpose of execution of the construction of structural design and drawing of cellar foundation of 6 HI Mill Project. As the exclusion is not only in respe....... + More


  • 2018 (2) TMI 1174 - CESTAT KOLKATA

    M/s Dharampal Satyapal Ltd. Versus Commissioner of Central Excise, Guwahati.

    Interest on delayed payment of duty - whether the appellant is liable for payment of interest on delayed payment of nine days from 06.09.2013 to 14.09.2013 on ₹ 5,02,36,000/-? - Held that - issue is no more res-integra in view of the decision of the Tribunal in the case of Trimurti Fragrances Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi 2016 (2) TMI 718 - CESTAT NEW DELHI , where it was held that the third proviso to Rule 9, the duty....... + More


  • 2018 (2) TMI 1173 - CESTAT MUMBAI

    Asahi India Glass Ltd Versus Commissioner of Central Excise, Belapur

    CENVAT credit - outdoor canteen service - bus and car hire service - garden service - period involved is December 2010 to August 2011, March 2013 to September 2014 - Held that - the issue is covered squarely in favor of the appellant herein as followed by the Tribunal in the case of Hindustan Coca Cola Beverages Ltd. 2016 (8) TMI 35 - CESTAT HYDERABAD - CENVAT credit availed on canteen services, bus and car hire services for the period in questio....... + More


  • 2018 (2) TMI 1172 - CESTAT, BANGALORE

    Gokaldas Intimatewear Private Limited Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

    CENVAT credit - duty paying documents - Rule 9 of the CCR 2004 - denial on the ground that photocopy of the courier bill of entry is not a proper document in terms of Rule 9 of CCR - Held that - the photocopy of courier bill of entry issued by the courier agency has been duly notarized and attested as true copies by the courier agency in favour of the appellant who has taken the cenvat credit on the basis of those consolidated courier bill of ent....... + More


  • 2018 (2) TMI 1171 - CESTAT, BANGALORE

    ITC Limited Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-iv

    CENVAT credit - input services of Commercial and Industrial Construction Service - whether the services in relation to setting up of marketing office of the appellant-factory received prior to 1.4.2011 but the credit distributed and availed on the basis of Input Service Distributor (ISD) invoice during November 2011 is entitled for CENVAT Credit as an input service under Rule 2(1) of CCR? - Held that - the documents produced by the appellant on r....... + More


  • 2018 (2) TMI 1170 - CESTAT KOLKATA

    Commr. of C. Ex., Customs & S. Tax, BBSR-I Versus M/s. Auroglobal Contrade, BBSR

    Refund claim - denial on the ground that the shipping bills and the Bill of lading are not in the name of the respondent - Held that - the name of M/s. Liberty Marine Syndicate Pvt. Ltd. and M/s. Resource International Pvt. Ltd. were mentioned in the shipping bills at the time when the goods were exported. Therefore, they are the exporter under the Customs Act - appeal allowed - decided in favor of Revenue........ + More


  • 2018 (2) TMI 1110 - CESTAT ALLAHABAD

    M/s. Som Aromatics, Nissar Hussain, V.K. Bansal (Manager) , Atul Kumar Agarwal, Commissioner, Customs & Central Excise, Noida And Vice-Versa

    Clandestine removal - Gutkha under the brand name Dilbagh - It appeared to the officers of Central Excise department from the loose slips found, clearances of Gutkha without payment of duty - demand based on loose slips found and statements of persons - Held that - the Annexure A which quantified the demand was based on various presumptions including the quantity of HSD required for running for one hour, the number of pouches that can be manufact....... + More


  • 2018 (2) TMI 1108 - CESTAT ALLAHABAD

    M/s. Raja Udyog Pvt. Ltd. Versus CC, CE & ST, Noida

    Deposit of Excise Duty with Central Government - Section 11D of the Central Excise Act, 1944 - CENVAT credit on intermediate goods - Held that -issue decided in appellant own case M/s Lamicoat International Pvt. Ltd., Shri Lok Nath Prasad Gupta, Director, Shri Om Prakash Gupta, Director, Shri Dipankar Ghosh, Manager Versus Commissioner of Central Excise, Noida 2015 (9) TMI 679 - CESTAT NEW DELHI , where it was held that as the appellant has paid ....... + More


  • 2018 (2) TMI 1107 - CESTAT MUMBAI

    Mohan Sakharam Survase, Rajkumar D Survase, Dattatrauya S Survase, K.A. Jaysinha Reddy, Suresh Engineering Corporation, Ganesh Builders Versus Commissioner of Central Excise, Pune-III

    Sub-contract - job-work - case of the department is that even though the job work fabrication and erection of the pipeline was sub-contracted to Shri K.A Jaysinha Reddy, M/s.Ganesh Builders was held to be the manufacturer as the ownership of pipes was with Ganesh Builders - Held that - Irrespective of the fact that the Ganesh Builders is the owner of the goods but manufacturing was not carried out by Ganesh Builders and it is admittedly carried o....... + More


  • 2018 (2) TMI 1106 - CESTAT MUMBAI

    Yash Industries, Shreeji Aluminium Pvt. Ltd., Paresh B. Patel And B.S. Roadways Versus Commissioner of Central Excise (Appeals) , Pune -III

    CENVAT CREDIT - invoices issued without receipt of goods - Held that - only for the reason that the transporter refused the transportation of goods or that invoices were not appearing in gate register or no GRN was prepared by M/s Yash Industries, credit cannot be denied - It is not disputed that M/s Yash Industries are regularly purchasing rejected profile from M/s Shreeji and are using the same as raw material. The goods stands recorded in raw ....... + More


  • 2018 (2) TMI 1105 - CESTAT MUMBAI

    Mahanagar Gas Ltd. Versus Commissioner of Central Excise, Mumbai

    Refund claim - trade discount - price variation clause - Held that - the trade discount was not known to prior to the clearance and thus at the time of clearance, the assessable value can only be ascertained on the basis of trade discount which was known to the buyer - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value - refund cannot be allowed - appeal dismissed - decided against appell....... + More


  • 2018 (2) TMI 1104 - CESTAT, BANGALORE

    Gea Westfalia Separators India Pvt Ltd Versus Commissioner Of Central Excise, Customs And Service Tax Bangalore-I

    Interest on delayed reversal of CENVAT credit - DTA unit is converted into a 100 EOU - Held that - the issue is squarely covered in favour of the appellant by the decision rendered in the case of CCE vs. Bill Forge Pvt. Ltd. 2011 (4) TMI 969 - KARNATAKA HIGH COURT , where it was held that once the entry was reversed, it is as if that the Cenvat credit was not available - appellant had sufficient balance in their CENVAT credit account and had not ....... + More


  • 2018 (2) TMI 1103 - CESTAT, BANGALORE

    Trishul Arecanut Granules Pvt. Ltd, ABDUL RAHIM And M.R. PRABUDEVA Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-II

    Rectification of Mistake - the ROM application refers to three paragraphs of the Final Order i.e., paragraph 15, 20 and 22 - With reference to paragraph 15, it is contended that the observation of the Tribunal that the authenticity of the evidences relating to lime and cotton canvas bags purchased without proper accounting has not been challenged, is an apparent error on record - Held that - The grounds before the Hon ble High Court was that ther....... + More


  • 2018 (2) TMI 1102 - CESTAT CHENNAI

    M/s. Auro Foods Pvt. Ltd. Versus Commissioner of Central Excise, Puducherry

    Penalty u/s 11AC - Refund of duty paid on the free supply of biscuits - rejection on the ground that the same is assessable to duty in terms of section 4A of the Act - Held that - the issue per se was mired in confusion during the period and was only laid to rest by the decision of the Larger Bench of the Tribunal in the case of INDICA LABORATORIES PVT. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD 2007 (5) TMI 19 - CESTAT,AHMEDABAD - there is a ....... + More


  • 2018 (2) TMI 1101 - CESTAT CHENNAI

    M/s. KSB Pumps Ltd. Versus CCE And ST, Coimbatore

    N/N. 33/2005-CE dated 08.09.2005 - clearance of industrial valves and parts thereof without payment of duty - Held that - It is amply clear that the goods have in fact been consigned only to M/s. Rake Power Ltd., and have been used for the purpose intended, benefit of notification cannot be denied - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1100 - CESTAT CHENNAI

    M/s. Areva T And D Ltd. Versus CCE And ST, LTU, Chennai

    Benefit of N/N. 25/99-Cus. dated 28.02.99 - import of inputs for use in the manufacture of relays - Department was of the view that the goods/inputs having not been put to use in the manufacture of excisable commodity i.e. Relays, the benefit of notification is not available to them - Held that - The Tribunal in the appellant s own case Areva T And D India Ltd. Versus Commissioner of Central, Excise (LTU) 2017 (10) TMI 129 - CESTAT CHENNAI analyz....... + More


  • 2018 (2) TMI 1099 - CESTAT ALLAHABAD

    M/s The Indian Wood Products Company Limited, Shri K.K. Damani, Shri Krishna Kumar Mohta, Shri N.H. Aggarwal Versus Commissioner of Central Excise, Meerut-II

    Benefit of N/N. 67/1995-CE dated 16.03.1995 - process of extraction of catechin from gambier extracts - Indian Katha - it appeared to Revenue that India Katha was attracting nil rate of duty and, therefore, the benefit of Notification was not admissible - Held that - It is undisputed fact that catechin were manufactured by Bareilly Chemicals Pvt. Ltd. and the main appellant used the said goods in the manufacture of their final product. Therefore,....... + More


  • 2018 (2) TMI 1098 - CESTAT CHENNAI

    Commissioner of Central Excise, Tiruchirapalli Versus M/s. GB Engineering Enterprises (P) Ltd.

    CENVAT credit - input/capital goods - MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc. used in the manufacture of EOT, Gantry Cranes and in the construction of supporting structures - Held that - issue on eligibility of input credit for goods like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc., used in the manufacture of structures for movement of EOT Cranes, Iron Frames for EOT Cranes etc., is ....... + More


  • 2018 (2) TMI 1097 - CESTAT, ALLAHABAD

    M/s Bajaj Hindusthan Limited Versus Commissioner of Central Excise, Service Tax & Customs, Meerut-I Vice-Versa

    CENVAT credit - inputs/capital goods - whether the appellant-assessee, a manufacturer of Sugar, etc., is entitled to Cenvat credit on Steels goods such as Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. falling under Chapter Heading 72, 73 & 83 of CET Act, also welding electrodes used in fabrication/construction of capital goods including structural support, etc. - whether the demand is barred by limitation and whether the ....... + More


  • 2018 (2) TMI 1096 - CESTAT CHENNAI

    Sri Vari Packs And M. Jeevasekaran Versus CCE Salem And Vice-Versa

    SSI Exemption - dummy unit - Revenue entertained a view that the assessee-appellant had split up the turnover in the name of another unit M/s.The Coastal Paper Packaging which is held to be fictitious unit, in order to have lesser turnover accounted for the purpose of availing the said SSI exemption - Held that - Admittedly no notice was issued making allegation about the legal status of M/s.The Coastal Paper Packaging. The lower authorities held....... + More


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