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Central Excise - Case Laws

Showing 281 to 300 of 2676 Records

• 2007 (11) TMI 206
  

  Appellants contended that the sale of paint in loose in quantities of 100 ltrs or 200 ltrs are not intended for retail sale and therefore does not fall under the purview of the Standard of Weights and Measure (Packaged Commodities) Rules - Commissioner (A) after detailed consideration noticed that Section 4A(2) is not applicable when the goods are sold in loose conditions as they do not fall under SWMPCR - question of MRP doesn’t arise so rule 4 is applicable – order of comm.(A) is justified

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• 2007 (11) TMI 202
  

  Availed credit on Furnace Oil, which is used as fuel for generation of electricity – reversed the credit on advice of audit team - After a year, they realized that the credit reversed was not in order so they re-credited the amount – credit denied by revenue on ground that assessee didn’t take permission before re-credit – held that no permission is needed for re-credit in respect of wrong reversal – moreover credit was reversed, only on erroneous advice given by audit officers

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• 2007 (11) TMI 201
  

  As per circular 21/95, where dept. finds a case of failure to discharge export obligation, the authorities should consult the jurisdictional Development Comm. before issuing SCN to EOU - Even though the circular refers to liability of the EOU in relation to imported goods, we find that the instructions apply equally to the indigenous goods - demand of duty should be confirmed only after a definite conclusion has been arrived at by the Development Commissioner

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• 2007 (11) TMI 199
  

  Board circular dated 18-7-1983 clearly states that, for the loss noticed in the storage up to 2% in respect of molasses stored in the kuchha pits or steel tanks, remission is condonable - In view of the Board circular, I find merit in the contention of appellant as the storage loss is less than 2%. The impugned order is set aside and the appeal is allowed.

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• 2007 (11) TMI 198
  

  Mfg. man made fabrics and cotton fabrics using grey fabric as input - Notification No. 6/2002 and 35/2003, deemed credit was allowed in respect of input and final product lying in stock - respondents availed the deemed credit in respect of grey fabric lying in stock as per the notification – credit cannot be denied because Not. 6/02 gives benefit in respect of finished goods & not. 35/03 grants benefit of deemed credit so deemed credit has been rightly claimed on grey fabrics

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• 2007 (11) TMI 196
  

  Polyester texturised yarn cleared to sister unit for job work - Noti. 214/86 was amended to exclude polyester filament yarn from the purview of job work - no valid grounds have been adduced to show that goods celared under Rule 4(5)(a) was irregular - general provision permitting such clearances under Rule 4(5)(a) has not been amended to exclude polyester twisted yarn - decision of the Commissioner (Appeals) vacating the confiscation and setting aside the penalty is legal and proper

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• 2007 (11) TMI 195
  

  Eligibility of the appellant for Modvat credit on the High Tensile Steel Straps, which were used by them for securing fully packed MS coils loaded in the containers in order to prevent the goods during the course of transportation - High Tensile Steel Straps were duty paid and received in the factory premises - steel straps were used for securing the goods dispatched for export can be considered as packing material and will be covered under the category of “inputs” – so input credit admissible

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• 2007 (11) TMI 193
  

  Printed labels, polythene bags and corrugated boxes are part of packing materials in respect of the final product viz, canister manufactured and cleared by the appellant for packing of liquor - None of the packing materials are of durable or returnable nature and therefore, the cost of such packing is includable in the assessable value of the canisters - non-inclusion of the same came to light only after detection by preventive officers – misdeclaration & supression – demand not time barred

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• 2007 (11) TMI 192
  

  Appellant get medicines manufactured on job work basis - Merely giving mfg. instructions, mfg. programme & specifications of medicines -no evidence has been brought out on record to show that the premises of the job workers were so hired nor there is any evidence to show that the goods were manufactured under the complete control & supervision of raw material supplier – he is not manufacturer so duty has been rightly paid on the basis of cost of production plus mfg. expenses including profit

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• 2007 (11) TMI 191
  

  Samples after testing both in the laboratory and for shelf-life were destroyed by draining or were rendered unfit for use - samples were duly accounted for in the private register of the appellant and in fact the revenue has quantified the duty on the basis of the quantity shown in these private records - eligible for the remission of duty

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• 2007 (11) TMI 190
  

  Credit denied on ground that the appellants in the declaration filed under sub-rule (1) of Rule 57-G of Central Excise Rules did not declare the final product ‘Charging bar’ – as per Rule 57-G amended by Notification No. 7/99 credit shall not be denied if all the particulars are not mentioned in the declaration, therefore, denial of credit in the present case is not sustainable

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• 2007 (11) TMI 189
  

  Process of texturising of yarn which is procured by them from certain importers, who have imported the same - Since the SCN and the OIO proceeds on the ground that CVD duty has not been paid by importer & accordingly the exemption u/not. 55/78 is not available – though exemption is not available to imported yarn but only to indigenous yarn we hold that the exemption cannot be denied on this ground - since this was not the ground of denial in SCN or OIO, we set aside demand

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• 2007 (11) TMI 188
  

  Delay in filing of credit declaration – procedural lapse - Amendment in notification No.7/99-CE (N.T.) and the subsequent circular No.441/7/99-CX would squarely covers the issue – as per impugned amendment to notification and circular, procedural lapse by assessee cannot be made basis for denying credit if all the substantive condition have been fulfilled

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• 2007 (11) TMI 187
  

  If writ petition has been entertained & admitted for final hearing, it will not be proper at this stage to throw it out on the ground of alternative remedy – petition can’t be dismissed on this ground – But petitioner failed to produce prescribed & relevant documents required as per law & wrongly availed the credit on the strength of invalid documents - sub-Rule (11) inserted in 57G & not. 7/99 aren’t retrospective so wouldn’t come to rescue of assessee – petition dismissed – credit disallowed

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• 2007 (11) TMI 184
  

  Department did not produce any evidence to show that the inputs were not utilised in the manufacture of finished goods or that there is any contravention of provisions with the intention to evade payment of duty - High Court under Section 35G of the Act could exercise power in cases involving substantial question of law - findings recorded by the Tribunal are based on evidence, which would not constitute any substantial question of law within the meaning of Section 35G

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• 2007 (11) TMI 178
  

  Appellants manufactured cotton yarn on job work for related person & paid duty - SCN issued proposing to re-determine the duty liability on the basis of the assessable value in terms of Rule 9, denying abatement of proceeds of waste - on adjudication of the SCN original authority has rightly dropped the proposal to demand differential duty – because SCN did not contain a proposal to demand duty on any other ground - in the circumstances, we set aside the impugned order and allow this appeal.

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• 2007 (11) TMI 177
  

  To determine capital goods credit on Surface Miner and Spares therefor, it requires to be established that the limestone mines, in which these items were used, are captive mines – matter is remanded to verify the above fact - As regards accessories to DG sets, we note that DG set has been accepted as part of the plant and machinery u/not. 11/95 so CG credit allowed – CG credit not admissible in respect of spare parts for road milling machine & other spare parts like screws, clip plates etc

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• 2007 (11) TMI 175
  

  Disbursement to taxi owners - Appellant contended that they have returned the amount sanctioned to them as refund, to the individual taxi owners - Once the amount has been actually refunded to the individual taxi owners, the conditions of Not. 4/97 and 5/98 ought to be considered as having been fulfilled and accordingly the demand cannot stand – Matter remanded to comm.. (A) to verify whether amount has been paid to taxi owners – if it has been refunded back, it cannot be demanded by revenue

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• 2007 (11) TMI 174
  

  Cenvat credit availed on inputs i.e. molasses, which is used in the manufacture of dutiable as well as exempted finished goods - adjudicating authority directed reversal of credit u/r 6(3) of the Cenvat Credit Rules in respect of the quantity of inputs used in the exempted finished product which were evaporated during the storage – Rule 6(3)(a) not applicable because goods have not been removed from factory

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• 2007 (11) TMI 173
  

  Imported A.C. - said airconditioner was subsequently cleared under gate pass as a part of stamping, charging and pushing machinery - duty has been paid for the stamping, charging and pushing machine - OIO treats the airconditioner as a part of the finished goods viz, stamping, charging and pushing machinery on which the applicable rate of duty has been paid - demand of duty on the A.C. treating removal of the same as clearance of inputs as such is not justified – penalty also set aside

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