2018 (9) TMI 984
Clandestine removal - Shortage of Sponge Iron and MS Scrap - Held that - The entire case of the Revenue is based upon the shortages detected at the time of their visit. It is well settled law that the finding of clandestine removal cannot be upheld on the basis of the shortages detected during the course of visit of officers. - Duty to the extent of ₹ 58,203/- and ₹ 4,19,035/- stands confirmed in respect of M.S. Ingots, Runners/Risers....... + More
2018 (9) TMI 983
SSI Exemption - use of Brand name of customers - Bonafide belief - time limitation - Held that - The declaration of law by the Hon ble Supreme Court in the case of Kohinoor Elastics Pvt.Ltd. 2005 (8) TMI 115 - SUPREME COURT OF INDIA , the larger Bench s decision of the Tribunal in the case of Prakash Industries vs. CCE, BBSR 2000 (5) TMI 59 - CEGAT, COURT NO. III, NEW DELHI stands not approved and over-ruled. This leads to an inevitable conclusio....... + More
2018 (9) TMI 982
CENVAT Credit - Common inputs used in dutiable as well as exempted goods - non-maintenance of separate record - Rule 6 of the Cenvat credit Rules, 2004 - Held that - The appellant has reversed the proportionate credit as per Rules 6 (3A) (ii) along with interest and informed the Department vide letter dated 25.02.2012 and 24.05.2012, further it is found that once the appellant has reverse the proportionate Cenvat credit availed on common input se....... + More
2018 (9) TMI 981
CENVAT Credit - inputs removed as such - whether such removal amounts to trading activity or not? - reversal of proportionate credit - Rule 6(3A) of CENVAT Credit Rules, 2004 - Held that - The department does not have a case that these spares and consumables are not integrally connected to the machines. They have also not denied that these are inputs for the appellants and also that the credit availed on such spares and consumables are not eligib....... + More
2018 (9) TMI 980
Refund of amount deposited - implementation of order pending till date inspite of this Tribunal s categorical order - Held that - The Board have now appointed a common Adjudicating Authority vide Order No. 2/2018-CE dated 22.06.2018 - The appellant M/s J. V. Industries Private Limited and the other connected party M/s JSL Stainless Limited are directed to file their submissions/ representation before the respondent adjudicating authority on or be....... + More
2018 (9) TMI 979
Method of Valuation - lagging sheets - manufactured goods cleared to various branches, used in servicing as well as sold to customers - whether the assessable value of the lagging sheets cleared by appellant to their branches/depots for executing various contracts needs to be valued as per the provisions of Rule 7 or Rule 8 of the valuation rules? - Held that - The issue in respect of valuation of the lagging sheets cleared to depots/branches of ....... + More
2018 (9) TMI 909
CENVAT credit - capital goods - steel items namely M.S. Angles, Beams, M.S Channels, Bars, Plates, Shapes and Sections used in the manufacture of Parts of Plant and Machinery which were either permanently embedded to the earth or were for providing access to various machines - Held that - The items of iron and steel were used in the capital goods which had been put to captive uses in the factory for the manufacture for final product - Under Rule ....... + More
2018 (9) TMI 908
Refund claim - destruction of rejected inputs and expired manufactured goods - rejection of refund on the ground that destruction was not carried out in the presence of Central Excise officer and that the prior permission for taking out of the goods of the appellants units was not taken before the destruction - Held that - Admittedly the noticee is a 100% Export Oriented Unit (EOU). Resultantly, a Notification No. 23/2003 dated 31.03.2003 as is s....... + More
2018 (9) TMI 907
CENVAT Credit - case of appellant is that the impugned order is contrary to the binding judicial precedent and the same is non-speaking and also in violation of the principles of nature justice being passed without considering the submissions made by the appellants - Held that - There is no lapse and violation of any CENVAT Credit Rules in purchasing the material from the registered dealer as the appellants have maintained statutory records and t....... + More
2018 (9) TMI 906
CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - Rule 9 (1) (b) of Cenvat Credit Rules - suppression of facts or not? - Held that - 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 out. Suppression being altogether contradictory to Co....... + More
2018 (9) TMI 905
CENVAT credit - Input service distributor - Club Membership Fees - exclusion clause in Rule 2 (l) (ii) (C) of the Cenvat Credit Rules - whether the appellant is entitled to the Cenvat Credit to Service Tax paid on the membership fees paid to various association? - Held that - The exclusion clause (C) has excluded certain types of services but these have been qualified with the wordings, when such services are used primarily for personal use or co....... + More
2018 (9) TMI 904
CENVAT Credit - inputs - halogen bulbs with the brand name OSRAM - denial on account of nexus - Held that - The appellant is engaged in the manufacture of Automobile head lamps. One of the inputs required for such manufacture of head lamps is the halogen bulbs. Accordingly there is no doubt that the halogen bulbs are eligible to be considered as inputs and the cenvat credit on such goods will be available in terms of the definition of inputs in R....... + More
2018 (9) TMI 903
CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - whether the supplies made by the appellant of various materials as indicated in paragraph No. 2 on a separate commercial invoices has to be considered as trading activity or otherwise? - Held that - The appellant has in pursuance of such a contract had procured the said items from the market and used them in executing works contract ....... + More
2018 (9) TMI 902
Penalty - SSI Exemption - use of Brand Name of others - only allegation against the appellant is that they dealt with the goods on which duty was not discharged - Held that - The penalties imposed under Rule 26 are excessive and requires interference....... + More
2018 (9) TMI 901
CENVAT credit - input services - freight charges for outward transportation of goods up to the customer s premises - Held that - The said issue as to whether the appellant is eligible for credit when the outward transportation is on F.O.R. basis up to the buyer s premises, has been settled by the decision of the Hon ble Apex Court in the case of M/s. Ultra Tech Cement Ltd. 2018 (2) TMI 117 - SUPREME COURT OF INDIA , where it was held that Cenvat ....... + More
2018 (9) TMI 900
Demand of Interest - CENVAT credit, availed wrongly, was reversed before utilization - Held that - The appellant had reversed the credit before utilization - the demand of interest and the findings with regard to penalty cannot sustain - reliance pla....... + More
2018 (9) TMI 899
Demand of Interest and penalties - CENVAT Credit on Construction Services for the period from October, 2011 to July, 2012 - Department was of the view that the said credit is not eligible as per the amended definition of input services with effect from 01.04.2011 - whether the appellants are liable to pay the interest and the penalties imposed on the ground that they had availed credit on Construction Services after 01.04.2011? - Held that - It i....... + More
2018 (9) TMI 898
CENVAT credit - input services - Manpower Supply Services which were used for housekeeping, canteen and also for cleaning of toilets - Held that - These services are integrally connected to the manufacturing activity and very much essential to keep t....... + More
2018 (9) TMI 897
Wrongful availment of CENVAT credit, reversed later demand alongwith Interest and Penalty - Demand is raised alleging that the appellant has availed credit wrongly on common inputs for exempted as well as dutiable products - Held that - In the case of C.C.E. Chennai-II Vs. Mount Mettur Pharmaceuticals Ltd. 2017 (9) TMI 1375 - MADRAS HIGH COURT , the Hon ble jurisdictional High Court has considered a similar issue and observed that when the credit....... + More
2018 (9) TMI 896
Reversal of CENVAT Credit - inputs written off - Rule 3 (5B) of Cenvat Credit Rules, 2004 - Revenue contends that appellant should produce all the documents reflecting proper reversal to the satisfaction of the adjudicating authority - Held that - In....... + More
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