2018 (5) TMI 1498
CENVAT credit - input services - various insurance policies, namely, Medical Insurance, Accidental insurance and Group insurance Policy relating to Group Gratuity and Motor Vehicle Insurance - services relating to Staff Welfare Expenses, Food and Beverages etc. - Held that - the Hon ble Karnataka High Court in Micro Labs Ltd s case 2011 (6) TMI 115 - KARNATAKA HIGH COURT has held that the credit of service tax paid on the premium of various insur....... + More
2018 (5) TMI 1497
Refund Claim - whether the appellant are entitled to refund of duty paid under the area based exemption N/N. 39/2001 dated 31.07.2001? - Held that - Challenging the impugned order relating to refund claim, the Revenue has come in appeal when the show cause notice for recovery is pending adjudication - it is found from the record that the refund claim has already been sanctioned and paid to the respondent - the matter is remanded to the adjudicati....... + More
2018 (5) TMI 1496
Clandestine removal - failure to discharge duty/reverse credit on clearance of 390M T of PP granules involving a total credit of ₹ 29,32,800/- - clearance of finished goods from the job worker premises, without being returned to the factory of the appellant - cross-examination of witnesses - Held that - we find from the order of the Ld. Commissioner that even though under the defence submission, he has recorded that appellants have requeste....... + More
2018 (5) TMI 1461
100% EOU - Refund of unutilized CENVAT credit - rejected mainly on the ground that during the period from February 2005 to March 2006, the appellant did not manufacture anything as per the ER-2 return - Held that - the appellant has manufactured during the said period which he can easily establish before the lower authorities, if the case is remanded back to the original authority - the case needs to be remanded back to the Original Authority wit....... + More
2018 (5) TMI 1458
Demand of penalty u/s 11AC of CEA - CENVAT credit availed wrongly - reversed on being pointed out - Held that - In a similar matter where the assessee had wrongly availed the Cenvat Credit but immediately reversed it after pointing the mistake by the Revenue, this Tribunal in the matter of Commissioner of C. Ex, Allahabad Vs. Balrampur Chini Mills Ltd. 2013 (7) TMI 567 - CESTAT NEW DELHI has held that The show cause notice does not attribute any ....... + More
2018 (5) TMI 1457
Valuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable value of the goods cleared by them? - Held that - the issue is squarely covered in favour of appellant by the decision of Tribunal in the case of Man Industries (India) Ltd. Vs CCE Indore 2015 (11) TMI 515 - CESTAT NEW DELHI , where it was held that In the show cause notice, the duty ....... + More
2018 (5) TMI 1456
Clandestine manufacture and removal - demand based on incriminating documents recovered from the factory of the appellant, statements recorded from various persons including the transporter as well as various buyers and also significantly the data printed-out from the electronic devices recovered during the search proceedings - data printed-out from the electronic devices - Held that - It is not in dispute that these electronic devices were recov....... + More
2018 (5) TMI 1455
Benefit of N/N. 6/2006-CE dated 1.3.2006 - denial on the ground that the certificate issued by the relevant authority, it is not clear whether the pipes are used to draw water from the source to storage reservoir or as a part of integral water supply project - Held that - as per notification, Sl. No. 2 does not prescribe any diameter for the pipes that is to be used whereas Sl. No. 3 prescribes that the pipes of outer diameter exceeding 20cm will....... + More
2018 (5) TMI 1454
CENVAT credit - input services - outward transportation during the period April, 2011 to March, 2016 - Board vide Circular No. 97/8/2007-ST dated 23.8.2007 - Held that - during the relevant period, there was a clarification of Board vide Circular No. 97/8/2007-ST dated 23.8.2007, according to which the credit on outward transportation was allowed, subject to conditions imposed - As per the facts of the present case, the sale is undisputedly on FO....... + More
2018 (5) TMI 1453
Clandestine removal - excesses of finished goods - shortage of raw material - Held that - Revenue has not produced any evidence to ascertain the fact that the goods have been physically weighed, in that circumstance, the benefit of doubt goes in favour of the appellants - RG-1 register was updated upto 30.8.2012 wherein the production of 31.8.2012 was not entered in the RG-1 register. It is not the case of the Revenue that on 30.08.2012, the fact....... + More
2018 (5) TMI 1452
Valuation - Physician sample pack (P.S. Pack) - It is the contention of the Revenue that the PS Packs are required to be assessed u/s 4(1)(b) of Central Excise Act, 1944 as the medicines in PS Packs are ultimately distributed free on behalf of the appellant - Held that - the issue is now settled by the Hon ble Supreme Court in their own case reported as Commissioner of C.Ex. &Cus. Surat Vs. Sun Pharmaceuticals Inds. Ltd. 2015 (12) TMI 670 - SUPRE....... + More
2018 (5) TMI 1451
Cash refund - appellant was not in a position to utilize the CENVAT credit - Held that - the issue involved in the present case is squarely covered in favour of the appellant by the decision of Uttrakhand High Court in the case of CCE, Meerut-l Vs. Apco Pharma Ltd. 2011 (10) TMI 38 - UTTARAKHAND HIGH COURT wherein it has been held that refund could be sanctioned in cash when the assessee is unable to use it - appeal allowed - decided in favor of ....... + More
2018 (5) TMI 1450
Manufacture - marketing of Hydrogen Gas Cylinders - The department was of the view that filling and marketing of hydrogen gas cylinders with label amounted to manufacture in view of Chapter Note 9 of Chapter 28 of Central Excises and Salt Act as applicable at that time - extended period of limitation - Held that - Tribunal in the case of Goyal M.G. Gases Pvt. Limited vs. CCE, Chandigarh 2016 (1) TMI 1055 - CESTAT NEW DELHI , where it was held tha....... + More
2018 (5) TMI 1449
Liability of Interest and penalty - it was alleged that the appellant had issued supplementary invoices to collect differential price and the appellant discharged the duty liability at the rate of 14% and 10%, instead of discharging at the rate of 16% and 14% thereby leading to the short payment of duty - Held that - the impugned order alleging suppression by the appellant is not tenable in the facts and circumstances of the case. The appellant h....... + More
2018 (5) TMI 1448
Valuation - Rule 8 of the Central Excise(Determination of the price of excisable goods) Valuation Rules, 2000 - M/s GSK manufacturers the raw materials at its different factories and supplied them to the appellants by paying excise duty based on Rule 8 of the Valuation Rules viz. Cost of production plus 10% - Held that - the facts of the case are not in dispute that the cost of raw material supplied to the appellant by GSK were provisionally asse....... + More
2018 (5) TMI 1447
Refund of accumulted CENVAT credit - rejection of the claim under the provisions of Section 11B, as the appellant have failed to furnish requisite details and documents to justify the claim under N/N. 05/2006-CE (NT) dated 14.03.2006 issued under Rule 5 of CCR 2004 - Held that - this issue is no more res integra and has been settled by the Hon ble High Court of Karnataka in the case of Slovak India Trading Co. Pvt. Ltd. 2006 (7) TMI 9 - KARNATAKA....... + More
2018 (5) TMI 1446
Clandestine removal - unaccounted finished goods Polyester Films - shortage of inputs Polyester Chips - Held that - so far the alleged confiscation of the Polyester Film 18.2MT is concerned the same is only a part of base production. The Panchnama proceedings started at 3.00P.M. Thus, the adverse inference drawn by the Revenue is fit to be set aside - it is apparent that the statement was recorded in the dead of the night and as such for some min....... + More
2018 (5) TMI 1445
Clandestine removal - excess stock of finished goods which was not accounted for in the books - time limitation - Held that - the commissioner had decided the case against the appellant on flimsy grounds without any evidence on record. The enquires made from the consignors revealed that they had confirmed the contents of the affidavit. In fact no records were required when the affidavits were filed. Since the issue is 22 to 23 years old, hence th....... + More
2018 (5) TMI 1416
CENVAT credit - Carbon Black Feed Stock (CBFS) - Department was of the view that the appellants are not eligible for credit on CBFS which is used for generation of electricity which is wheeled out - Held that - The process of manufacture has been explained. Undeniably, CBFS is an input used for manufacture of Carbon Black. It cannot be said that appellant has procured CBFS for generation of electricity. Appellants have registered for manufacture ....... + More
2018 (5) TMI 1412
Clandestine removal - M.S. Ingots - whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of ₹ 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the appellant? - Held that - In the impugned order nowhere it has been discussed as to how the demand of duty of ₹ 2,56,803/- ....... + More
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