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Central Excise - Case Laws

Showing 181 to 200 of 246 Records

• 2007 (4) TMI 129 - CESTAT, KOLKATA
  

  Valuation (Central Excise) – Appellant contended that impugned good(footwear) were notified u/s 4A of the CEA,1944 and therefore the maximum value appearing under SH No. 6401.12 is required to be determined u/s 4A(2)OF CEA,1944 – Held that appellant contention was correct and allowed

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• 2007 (4) TMI 128 - CESTAT, KOLKATA
  

  Excisabilty – Department has raised the demand on that portion of the refinery gas which is attributable to the power used in the township – Held that department demand not sustainable and set aside

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• 2007 (4) TMI 127 - CESTAT, KOLKATA
  

  Cenvat/Modvat - Department contended that the quantity which was not received is not used in relation to manufacture of the finished goods and hence the proportionate amount of credit required to be reversed - Held that department contention was not correct and set aside

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• 2007 (4) TMI 126 - CESTAT, BANGALORE
  

  Cenvat/Modvat - Revenue contended that appellant is not eligible for credit on the ground that they removed the capital goods from the factory for home consumption - Held that revenue contention was not correct and set aside

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• 2007 (4) TMI 123 - CESTAT, BANGALORE
  

  Manufacture -Revenue contended that the process carried out by the appellant bringing into existence a new product which amounts manufacture and accordingly duty demanded along with interest and penalty - Matter remanded for reconsideration and decided afresh

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• 2007 (4) TMI 114 - CESTAT, KOLKATA
  

  SSI Exemption - Revenue contented that Appellant is not entitle for SSI Exemption on the ground that there is alleged relation between the appellant and one of the partners of the appellant - Held that revenue contention was not supported by evidence and accordingly set aside

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• 2007 (4) TMI 113 - CESTAT, NEW DELHI
  

  Demand and penalty - Revenue contended that appellant admitted shortage of finished goods but not present any evidence in his support and accordingly demand and penalty made - Held that revenue contention was correct and demand and penalty sustained

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• 2007 (4) TMI 111 - CESTAT, BANGALORE
  

  Valuation(Central excise) -Revenue contended that interest on advance is includible in the assessable value of good and accordingly demand were made - Held the revenue contention was not correct and set aside

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• 2007 (4) TMI 110 - CESTAT, NEW DELHI
  

  Demand and penalty - Alleged that the appellants sold bottles of aerated water as burst and no duty was paid on the said goods during impugned period and accordingly demand were made along with penalty - Demand were set aside by Commissioner(A) after considering the details

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• 2007 (4) TMI 109 - CESTAT, BANGALORE
  

  Classification - As per department free standing pre-fabricated relocatable public telephone booth is classifiable under Heading 73.08 not under Heading 94,06 of CET - Held that department contention was not correct and allowed the classification under Heading 94.06 of CET

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• 2007 (4) TMI 106 - CESTAT, CHENNAI
  

  Valuation(Central excise) - Alleged that appellant had undervalued the goods and evading payment of duty and accordingly demand were made along with interest and penalty - Held that allegation was not correct and demand, interest and penalty not sustained

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• 2007 (4) TMI 105 - CESTAT, AHMEDABAD
  

  Valuation(Central excise) - Department contented that 1% of the Invoice value collected by the assessee was an additional consideration and to be added in the assessable value of the goods - Held that department contention was not correct and set aside

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• 2007 (4) TMI 104 - CESTAT, NEW DELHI
  

  Cenvat/Modvat - Department contended that appellant not entitle for cenvat credit on capital goods on the ground that capital goods are exclusively used in the manufacture of exempted goods - Held that department contention was correct and allowed

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• 2007 (4) TMI 103 - CESTAT, KOLKATA
  

  Cenvat/Modvat - Department contended that the credit of BED can only be utilized for payment of BED and not for AED - Held that department contention was not correct and set aside

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• 2007 (4) TMI 102 - CESTAT, KOLKATA
  

  Cenvat/Modvat - Capital goods - As per Rule 4(2)(b) no restriction regarding utilization of cenvat credit - Appellant can utilize the whole credit in the next year

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• 2007 (4) TMI 100 - CESTAT, BANGALORE
  

  Duty liability - Appellant contended that they are not the manufactures for sale and accordingly not liable for duty - Held that the appellant liable for duty on the captive consumption and modvat credit availed on inputs

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• 2007 (4) TMI 99 - CESTAT, MUMBAI
  

  Cenvat/Modvat - Revenue contended that goods supplied by appellant during the impugned period in SEZ and Rule 57 AD(4) was not applicable and hence amount of 8% was payable along with interest and penalty - Held that revenue contention was not correct and set aside

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• 2007 (4) TMI 91 - CESTAT, CHENNAI
  

  Demand and penalty - Department contended that appellant were cleared the Cone yarn in guise of Hank yarn and accordingly demanded duty alongwith interest and penalty - Held that the contention was right and demand interest and penalty sustained

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• 2007 (4) TMI 90 - CESTAT, CHENNAI
  

  Cenvat credit - Change in ownership - there mere change in ownership with removing goods from factory premises - Rules 9 and 49 of CE Rules are not applicable for recovery of Cenvat credit availed on inputs/capital goods by the previous owner

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• 2007 (4) TMI 89 - CESTAT, NEW DELHI
  

  Cenvat credit - Assessee initially opted for availing SSI exemption but later rethought his decision and choosen not the avail exemption - He paid duty accordingly whether cenvat credit is lapsed once SSI option is exercised - Stay granted

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