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Central Excise - Tribunal - Case Laws

Showing 41 to 60 of 57124 Records

  • 2018 (8) TMI 776

    Classification of Quick Lime - whether classified under Chapter 25 of the Central Excise Tariff Act or under Chapter 28? - Held that - Hon ble Supreme Court s decision in the case of Collector of Central Excise vs. Nuchem Industries Pvt. Ltd. 1997 (11) TMI 108 - SUPREME COURT OF INDIA relied wherein it is stand held that Quick Lime is not at all exigible to central excise duty - appeal allowed - decided in favor of appellant........ + More


  • 2018 (8) TMI 775

    Abatement of Duty - machinery continuously sealed for a period of 23 days - denial of abatement on the ground that it cannot be said that it was continuously sealed for more than 14 days as the machine was sealed at two different locations - manufacture of Chewing Tobacco, Zarda Scented Tobacco and Pan Masala containing tobacco - Section 3A of Central Excise Act, 1944 - Held that - The provisions of Rule 10 provided for abatement in case of conti....... + More


  • 2018 (8) TMI 774

    CENVAT Credit - Common inputs have been used in the manufacture of appellants final excisable product i.e. lead ingots and also in the manufacture of exempted silver bullion - non-maintenance of separate records - Held that - The appellants are essentially and primarily engaged in the manufacture of lead ingots. During the course of manufacture of said final product, dross emerges as an inevitable evil. Such dross is sent by the appellant to thei....... + More


  • 2018 (8) TMI 773

    Manufacture - activity of packing, repacking, labeling, re-labeling of spare components and assemblies of Hydraulic Excavators - effect of the Finance Act, 2012 - Held that - The appellant was not liable to pay any Excise duty on the activity of packing, repacking, labeling, re-labeling of spare components and assemblies of Hydraulic Excavators prior to 28/05/2012 when the Finance Act, 2012 received the assent of the President. It is an admitted ....... + More


  • 2018 (8) TMI 734

    Benefit of N/N. 12/2012-CE dated 17th March, 2012 - exemption claimed on the ground that they being a new unit, escaped attention to the N/N. 12/2012-CE dated 17th March, 2012 extending complete exemption for the medicaments biochemic system not bearing a brand-name - exemption denied by the Department on the ground that the appellants are registered since November, 2013 under Central Excise Registration. - Whether a lighted lamp shown on the bio....... + More


  • 2018 (8) TMI 733

    Reversal of Cenvat Credit while opting for SSI exemption - demand of credit attributable to inputs, semi finished goods and finished goods lying in stock on the date of opting for the exemption under N/N. 8/2003-CE dated 01.03.2003 - Rule 11(3) of Cenvat Credit Rules, 2004 - Held that - The assessee is require to reverse the cenvat credit lying in their cenvat credit account on the date of opting for exemption on the inputs, semi finished goods a....... + More


  • 2018 (8) TMI 732

    Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal taken as buyer s place - Held that - This issue is no more res-integra and covered by the judgment of Hon ble Supreme Court in the case of Commissioner of Customs & Central Excise, Nagpur vs. Ispat Industries Ltd. 2015 (10) TMI 613 - SUPREME COURT , where it was held that The actual cost of tran....... + More


  • 2018 (8) TMI 689

    Reversal of CENVAT Credit - credit reversed on the input removed as such, is lesser than the CENVAT Credit taken on such inputs - Held that - It cannot be disputed that the goods were removed only to the sister unit of the appellant. In a plethora of decisions, higher appellate forums have consistently held that in such situations there would be revenue neutrality, since even if the credit had been reversed or the duty paid, the sister unit would....... + More


  • 2018 (8) TMI 688

    MODVAT/CENVAT credit - Department contended that they have cleared the waste and scrap of inputs and capital goods and rejected/damaged inputs on which they had availed CENVAT credit and have not reversed the credit availed on such inputs while clearing such wastes and scraps from the factory in contravention of CENVAT Credit Rules, 2004 - Held that - The Department has not adduced any evidence to show that the credit has been availed by the appe....... + More


  • 2018 (8) TMI 687

    Rectification of mistake - applicant has stated that the submissions made by it in the grounds of appeal and the relied upon decisions have not been considered - Held that - The submissions of the appellant and relied upon decisions have not been considered by the Tribunal - In the interest of justice, the appeals can be relisted for consideration of the submissions made by the applicant - ROM application allowed........ + More


  • 2018 (8) TMI 686

    SSI Exemption - clubbing of Clearances - common Directors - it has been argued that the appellant M/s Pharma Chem Services and M/s Sanj Pharma Engineering Pvt. Ltd are both separate legal entity and they cannot be treated as a one person for the purpose of SSI exemption - Difference of opinion. - Held that - There is difference of opinion on the matter Whether the appeals are to be rejected as held by Learned Member (Technical) or the same are to....... + More


  • 2018 (8) TMI 685

    Rectification of Mistake - The applicant contended that the issue raised before the Tribunal regarding admissibility of the disputed goods for the purpose of Cenvat benefit have not been addressed, while passing the order dated 23.10.2017 - Held that - Since the submissions made by the appellant were adequately dealt with by the Tribunal vide order dated 23.10.2017, it cannot be said that there is a mistake apparent on the face of such order whic....... + More


  • 2018 (8) TMI 684

    Rectification of Mistake - case of applicant is that since the Tribunal has not considered the instruction/circular issued by the CBEC in respect of the litigation policy and allowed the appeal of the Revenue on merits, the order dated 17.11.2017 should be recalled and should be decided in terms of the litigation policy issued by the CBEC - Held that - Since the entire order was dictated in presence of both the sides, it cannot be said that some ....... + More


  • 2018 (8) TMI 683

    Rectification of Mistake - Held that - In the former order, the Tribunal has recorded different observations, than that observed in the second order. There is an apparent mistake in the order dated 20.12.2017 passed by this Tribunal, which can be rectified in the interest of justice. - The ROM application filed by the applicant is considered and for appreciating the issue involved in this case, the appeal is relisted for final hearing on 27th Jul....... + More


  • 2018 (8) TMI 682

    CENVAT Credit - fake invoices - non supply of material - Held that - In the same investigation in another case of Neosym Industry Ltd. and others by order No. A/86911-86914/16/SMB dated 01.04.2016 wherein M/s Wind Industries was also made a noticee, this tribunal while disposing the appeal remanded the matter to the adjudicating authority - the Ld. Bench has found that the case of the Wind Industries is not yet finalised, and the matter was reman....... + More


  • 2018 (8) TMI 613

    Clandestine manufacture and removal - shortage of MS Ingots and inputs - stock taking based on eye-estimation - Held that - Admittedly the stock of finished goods was also verified on eye-estimation basis inasmuch as there are neither any inventories nor any weighment slips produced by the Revenue to show that the said stock was actually weighed. The MS ingots being heavy material required weighment by a weigh-bridge and there is nothing to sugge....... + More


  • 2018 (8) TMI 612

    Classification of goods - various bought-out electrical items and accessories - Revenue entertained a view that the assessee-appellant is liable to Central Excise Duty on such BPL kits cleared by them to their clients. - process amounting to manufacture or not. - Held that - The appellant-assessee did not undertake any process in the form of assembling the electrical components and accessories which will result in a new identifiable product havin....... + More


  • 2018 (8) TMI 611

    100% EOU - Refund of CENVAT credit - Rule 5 of CENVAT Credit Rules r/w N/N. 27/2012-CE dated 18.06.2012 - denial of refund on the ground of time limitation - Held that - Refund of CENVAT credit is available as per Rule 5 of the CENVAT Credit Rules, 2004. Subject to procedure, safeguards, conditions and limitations as may be specified by the Board by notification in the official gazette. Thus it is clear that eligibility of refund under the Rules ....... + More


  • 2018 (8) TMI 610

    CENVAT Credit - duty paying invoices - credit was availed on the basis of the quadruplicate copy of the invoice which was found in the appellant s record - Held that - It is on record that the appellant has lost the duplicate copy of the invoice which was to accompany the goods, from the supplier. However, after taking up the matter with the supplier, they have produced quadruplicate copy of the invoice which evidences supply of inputs. To this e....... + More


  • 2018 (8) TMI 609

    CENVAT Credit - Whether a demand can be raised seeking reversal of CENVAT credit on the ground that the inputs could not have been used in manufacture of final products because the losses were much higher as per the standard industry norms? - Held that - The suspicions by themselves cannot form a basis for demand unless investigations can establish as to what had happened in that case - the demand in the show cause notice is based on the mathemat....... + More


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