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Central Excise - Case Laws
Showing 161 to 180 of 222 Records
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2007 (7) TMI 142 - HIGH COURT , MADHYA PRADESH
Exemption availed by mis-declaration and further cleared products without payment of duty which were not really exempted – Factual arguments raised for first time before HC can never be entertained – Larger period for raising demand can be invoked in case of misstatement and misuse of exemption
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2007 (7) TMI 137 - CESTAT, MUMBAI
Credit utilized on those goods which were not received under duty paying documents – Later appellant passed impermissible credit benefit to purchaser – Demand and penalty are sustainable – Since amount involved is only Rs 2,04,621 so penalty of Rs 2 lakh is reduced to 1lakh to meet ends of justice
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2007 (7) TMI 135 - CESTAT, NEW DELHI
Whether repair of transformer would amount to ‘manufacture’ – Replacement of transformer coil and change of some minor parts and repair of transformer does not amounts to ‘manufacture’ – Revenue failed to produce evidence that transformer loses its identity as such – Revenue’s appeal rejected
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2007 (7) TMI 133 - CESTAT, KOLKATA
Amount reflected in debit notes cannot be considered ‘abnormal expenditure’ so includible in assessable value – ‘Designs and drawings charges’ includible, as they are essential for manufacturing – Dept. could not show that how the ‘notional interest on advances’ influence the price so not includible
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2007 (7) TMI 131 - CESTAT, KOLKATA
“Intaf Poly Glass Armature and Narrow Tape Fabrics” – Impugned goods being in running length and not in form of electrical insulator fittings, would remain with in Chapter 70 and would be classifiable under Heading 70.14
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2007 (7) TMI 130 - CESTAT, KOLKATA
Primarily the word “consumption” is understood as using the article in such a manner as to destroy its identity. It has a wider meaning which does not involve the complete using up on the commodity
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2007 (7) TMI 129 - CESTAT, NEW DELHI
Cenvat/Modvat – Revenue contended that respondents has not maintained separate record for consumption of raw material received for job work and Cenvatable inputs used for manufacture of their own goods and confirm the demand of 8% - Demand order is set aside after considering the fact
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2007 (7) TMI 128 - CESTAT, NEW DELHI
Cenvat/Modvat – Revenue contended that appellant is not entitle to take Modvat credit in February, 2000 on strength of the invoices issued prior to 7-3-95 on the ground of that the limit to utilise the credit within 6mths from the issue of documents – Allowed the revenue appeal
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2007 (7) TMI 127 - CESTAT, BANGALORE
Demand – Appellant contended that the pre-budget stock manufactured at the time when the rate of duty is Nil and if such stock cleared after budget not liable for duty at new rates – Held that the new rate of duty applicable ion stock cleared after budget
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2007 (7) TMI 125 - CESTAT, KOLKATA
Classification – The issue arises relating to classification of ‘Capacitor switches’ and ‘ Field switches’ – Held that the Capacitor switches classifiable under Heading 85.35 of CET and ‘Field switches’ classifiable under Heading 85.37 of CET and extended period not sustained
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2007 (7) TMI 123 - CESTAT, KOLKATA
Interest – The appellant were demanded interest on delay in payment of duty on pre-withdrawal stock but the appellant contended that they paid duty before the specified date –Interest on delay payment of duty not sustained
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2007 (7) TMI 122 - CESTAT, KOLKATA
Cenvat/Modvat – Alleged that appellant had no separate room for storage of inputs used in exempted the goods was provided accordingly contravene the Rule 57CC(9)of the CER,1944 but as appellant mentioned that the requirement of said rule is to maintain separate account – Held demand not sustainable
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2007 (7) TMI 121 - CESTAT, KOLKATA
Classification – Appellant contended that base fabric rubberized textile falling under Heading 59.06 of CET and hence rain coat manufacture by the same is classifiable under Heading 62.01ibid – Held the appellant contention was correct and allowed the same
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2007 (7) TMI 120 - CESTAT, BANGALORE
Interest on refund – Appellant demand for interest on refund on the ground that the revenue authority illegally without issue an SCN, forced the appellant to pay duty and amount deposited by appellant – Interest allowed from the date of payment till the date of refund u/s 11BB
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2007 (7) TMI 118 - CESTAT, MUMBAI
Appellant is a manufacturer of product namely ‘GRCS’ of different types classified it under Ch. H. 8537 and cleared by availing SSI exemption but revenue classified the said product under Ch. H. 9032.22 and disallowed the SSI exemption – Matter remanded to OA to obtain the technical opinion and give fresh decision
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2007 (7) TMI 117 - CESTAT, MUMBAI
Denial of credit on containers cleared as scrap on the ground that containers were damaged and rejected even before their use in packing the final goods – Allegation stated above are based only on presumption so duty demand and penalty are unsustainable
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2007 (7) TMI 116 - CESTAT, NEW DELHI
Cenvat/Modvat - Appellants availed the credit in respect of input received from July,2001 to March,2003 in the month of July, 2003 but Commissioner(A) allowed the credit in respectto only six months from the date of inputs received and rejected others - Tribunal upheld the decision of commissioner(A)
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2007 (7) TMI 115 - CESTAT, NEW DELHI
Clandestine manufacture and removal - Department alleged on the basis of slip recovered that apart from job work the appellants manufacture and clear flats without payment of duty - But without any corroborative evidence against the appellant demand, interest and penalty set aside
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2007 (7) TMI 114 - CESTAT, AHMEDABAD
Exemption - Issue arises regarding applicability of benefit of Ntf. No.10/97- C.E., Ntf. No. 3/2001 and Cenvat credit - Appellant is entitle for benefit of Ntf. No. 10/97-C.E. in respect to transformers cleared to research centre and also entitle for Cenvat credit but not entitle for Ntf. No. 3/97
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2007 (7) TMI 113 - CESTAT, MUMBAI
Refund - Appellant claim for refund of the amount deposited on the clearance of non excisable 'SPG' from their factory to the neighbouring unit in the direction of officer - After considering large number of complexity the tribunal allowed the refund to the appellant
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