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Central Excise - Tribunal - Case Laws

Showing 41 to 60 of 56025 Records

  • 2018 (5) TMI 913

    Clandestine removal - finished goods and raw material not found entered in the records - Confiscation of finished goods and raw material - Held that - the law is settled that the raw material cannot be confiscated on the ground of their non-entry in the records, especially when no Modvat credit stand availed in respect of such raw materials. - Also, there is nothing on record to suggest that non-entry of the final product in the records was with ....... + More


  • 2018 (5) TMI 912

    CENVAT credit - input services used commonly in manufacture of dutiable goods and trading - Rule 6(3)(1) of the CCR 2004 - Held that - the appellant is a manufacturer and he has cleared some inputs as such by reversing the CENVAT credit taken by them originally on the said input and therefore, activity is covered by Rule 3(5) of CCR - Revenue has also not been able to establish that appellant is a trader and is engaged in trading activities. - Re....... + More


  • 2018 (5) TMI 911

    CENVAT credit - common inputs - fuel input was used commonly for production of exempted goods and dutiable goods - Rule 6(1) of CCR 2002 - Held that - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus DALMIA MAGNESITE CORPORATION 2010 (7) TMI 144 - DELHI HIGH COURT , where it was held that Sub-rule (1) shall apply in respect of goods used as fuel and on such application, the credit will not be permissible on such quantity of fu....... + More


  • 2018 (5) TMI 910

    Debonding of part of unit - quantification of the customs duty - whether the second order of the Dy. commissioner amounts to review of the first order? - Held that - The exact quantification of the amount to be paid would depend on the date of debonding and the quantum of depreciation available at that time. Any assessment of quantification done prior to that date would only be a provisional assessment - the second order of the Dy. commissioner d....... + More


  • 2018 (5) TMI 909

    Benefit of concessional rate of duty - serial no. 91 of N/N. 04/2006-CE dated 01.03.2006 - the Revenue objected the same in as much as serial number 90 attracted Nil rate of duty and the appellant should have cleared their goods at Nil rate of duty the benefit of CENVAT credit would not have been available to them. - Held that - Revenue cannot deny assessee s claim to benefit of concessional rate of duty if the conditions prescribed for availing ....... + More


  • 2018 (5) TMI 906

    Duty demand on ingots - penalties on the Directors/partners - Held that - all the parties have agreed that the cases of the main appellant M/s Kamdhenu Ispat Ltd. (Appeal Nos. E/56039/ & E/55971/2014) have been remanded by the Tribunal vide its order dated 02/04/2018. They also agreed that outcome of the main appeal will affect the present appeals - all the appeals remanded to the Adjudicating Authority to decide the appeals de novo in the li....... + More


  • 2018 (5) TMI 905

    Clandestine removal - under-valuation - entire case has been made on the basis of the data retrieved from the laptops, CPUs, Pen drives seized from the secret office in Gurgaon - Held that - Since the entire case is based on the data retrieved by the GEQD, the issue needs to be readjudicated after examining the concerned official of GEQD in a personal hearing in the presence of the assessee or his representative for the purpose of arriving at the....... + More


  • 2018 (5) TMI 874

    SSI Exemption - clubbing of value of clearances of four other manufacturing units - N/N. 8/2003-CE dated 01/03/2003 - Held that - the facts of the case justifies the removal of the corporate veil in respect of all the units in this case. This reveals that all the units are having dejure separate existence but defacto existence of that of a single unit. SBTPL was the original unit started by Shri Mahendra Bohra and the same is to the defacto unit ....... + More


  • 2018 (5) TMI 873

    CENVAT credit - receipt of invoices without receipt of inputs - whether the appellants had correctly availed the CENVAT credit of ₹ 27,49,037/-, against the input invoices issued by two registered dealers namely, M/s Goodluck Empire and M/s Jenil Empire during the relevant period i.e. 2006-07 and 2007-08? - Held that - to avail CENVAT credit on the inputs under CENVAT Credit Rules, 2004, as laid down under Rule 3 of the said Rules, the inpu....... + More


  • 2018 (5) TMI 872

    CENVAT credit - denial for the reason that the goods on which credit were availed were not put to any manufacturing process neither directly or incidentally to the manufacture of the product and they were virtually cleared as such after drying etc. - Held that - in any case, the duty paid on cleared goods being higher than the credits, now alleged to be ineligible by the department cannot be a ground to deny the credit when the appellants have pa....... + More


  • 2018 (5) TMI 871

    CENVAT credit - inputs - closure of factory - It is the allegation of the Department that during the period from April, 2012 to November, 2013 ; April, 2014 to February, 2015, the factory was closed, but the appellant has claimed the cenvat credit on the inputs, which was denied by the Department. - Held that - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job worker as well ....... + More


  • 2018 (5) TMI 870

    Penalty u/r 15 (1) of CENVAT credit rules - credit reversed alongwith interest - Held that - since the entire amount has been reversed along with interest before issuance of Show Cause Notice, provisions of Section 11A (2B) of CEA 1944 would get attracted - penalty set aside - appeal allowed - decided in favor of appellant........ + More


  • 2018 (5) TMI 869

    Liability of interest and penalty - CENVAT credit attributable to the inputs which were for other purposes than manufacture reversed - Held that - Hon ble High Court of Andhra Pradesh in the case of Bharat Dynamics Limited 2015 (12) TMI 808 - ANDHRA PRADESH HIGH COURT will cover the issue in favour of the appellants herein, in respect of interest, where it was held that interest need not be charged only for the purpose of taken the CENVAT credit ....... + More


  • 2018 (5) TMI 868

    Clandestine removal - Revenue entertained a view that 59.20 MT of MS Billets were in excess then recorded balance. Similarly, 25.18 MT of CI scrap was unaccounted in the statutory record - Held that - apart of the fact that the weighment were not done physically in respect of entire stock, inasmuch as there are no inventory available but as per recording in the SCN, the stock taking was done by undertaking weight of one billet and then multiplyin....... + More


  • 2018 (5) TMI 867

    CENVAT credit - duty paying invoices - it was alleged that invoices are not in the name of assessee and his name appears only as care of - Held that - M/s. Sepco Electric Power Construction Corporation is job worker who is working at the appellants project site. This fact is also clear from the fact that address of the consignee has been shown as Balco Site. The invoices which already stand allowed by the adjudicating authority also showed the ad....... + More


  • 2018 (5) TMI 866

    Clandestine removal - excesses of stock - Confiscation - penalty - Held that - apart from the fact that goods were not found entered in the RG 1 register, there is virtually no evidence to indicate that the same were meant for clandestine removal - a part of the goods were found hot than room temperature. This indicate that the same were of recent production and were yet to be entered during the course of day - confiscation and penalty set aside ....... + More


  • 2018 (5) TMI 865

    Rate on interest on refund claims - Held that - the rate prescribed under the law is 6%. If that be so, the Tribunal being a creature of Statute, cannot go beyond the rate of interest as prescribed under law - appeal dismissed - decided against appellant........ + More


  • 2018 (5) TMI 864

    Refund of Central Excise duty paid - Board Circular F No. 261/27/3/2006-CX8 dated 14.08.2008 - Held that - ICRISAT has to satisfy some conditions for refund Central Excise duty paid on petroleum products procured by them. It is not disputed in these appeals that ICRISAT had complied with the conditions in the refund claims filed for as per Board Circular dated 14.08.2008 - respondent herein is eligible for the refund of an amount paid towards Cen....... + More


  • 2018 (5) TMI 863

    Refund of accumulated CENVAT credit - rejection on the ground that the export turnover of third party exports for computing export turnover value for the said quarter should not be considered - Held that - the goods which were cleared from the factory premises of the appellant were in fact exported - the appellant should submit the Bank Realization Certificate for the exports made through third party - the matter sent back to the adjudicating aut....... + More


  • 2018 (5) TMI 862

    CENVAT credit - taxable as well as exempt goods - non-maintenance of separate records - Held that - the provisions of Rule 6(2) would apply only when dutiable and exempted finished goods are manufactured with the same inputs, while in the case in hand, the goods Sulphuric Acid is not exempted goods at all when they were manufactured, but when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional....... + More


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