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Central Excise - Tribunal - Case Laws

Showing 61 to 80 of 57120 Records

  • 2018 (8) TMI 608

    Job-work - who is liable to pay duty - N/N. 83/1994-CE dated 11.04.1994 - Whether the assessee is eligible for exemption under Notification No.83/1994-CE for the goods manufactured by them on job work basis? - Held that - If the exemption notification is a conditional notification, all conditions must be fulfilled and it is for the assessee to show that they have fulfilled the conditions. If the assessee fails to establish that they have fulfille....... + More

  • 2018 (8) TMI 607

    CENVAT Credit - capital goods - PTFE, Corrugate Hose Pipe, Anyhydrous Therminol 55, Fuel Pil, Additives, Well Glass fitting, Steam Joining sheet, Vee Belt, Epoxy Primer, Gland Packing Jointing Sheet etc. - Held that - The issue has been set at rest and that needs no further adjudication by the Tribunal. Hence the appeal filed by appellant company M/s. Deepak Nitrite Ltd. is allowed and appellant is eligible for the credit and therefore demand is ....... + More

  • 2018 (8) TMI 606

    CENVAT Credit - Since the appellant availed CENVAT credit of CVD paid on the scrap items on the strength of the Bill of Entry, without actual receipt of the said goods for manufacture of final products, the Department proceeded against the appellant for denial of the CENVAT benefit - Held that - It is manifest from the available records that the Commissioner (Appeals) has not properly considered the submissions made before him by the appellants. ....... + More

  • 2018 (8) TMI 605

    Validity of SCN - Time Limitation - impugned order assailed on the ground that the SCN has been issued by the Department beyond the period of 5 years from the relevant date and accordingly, the proceedings initiated cannot be sustained - Held that - There is confusion regarding actual mode of communication of the adjudication order on the appellant - also, the Department was not in possession of any documentary evidence to prove the date of recei....... + More

  • 2018 (8) TMI 604

    Cash refund of accumulated CENVAT credit - whether the appellant are entitled to take credit of ₹ 64,087/-, which was initially claimed as cash refund of accumulated cenvat credit under Rule 5 of the CENVAT Credit Rules, 2004? - Held that - It is not in dispute that the accumulated CENVAT credit refunded as cash was again deposited to the Government treasury with interest - there are no reason to allow credit of the amount of ₹ 64,087....... + More

  • 2018 (8) TMI 603

    CENVAT Credit - denial on the ground that since the goods were sent for job work under exemption N/N. 214/86 C.E dated 25.03.1986, the said goods should be considered as exempted goods, as per the provisions of Clause (d) of Rule 2 of the Cenvat Credit Rules, 2004 - scope of SCN - Held that - The learned Commissioner (Appeals), found that he has proceeded against the appellant on the ground that the goods manufactured on job-work basis are not th....... + More

  • 2018 (8) TMI 602

    Valuation - inclusion of Pre Delivery Inspection charges and Cost of free services incurred by the dealers in their assessable value - whether the value of Pre Delivery Inspection charges and After Sales Service charges incurred by the dealers on the motor vehicles purchased from the appellant be included in the value of the motor vehicles while determining the excise duty on the same? - Held that - It is the contention of the appellant that afte....... + More

  • 2018 (8) TMI 550

    Classification of goods - appellants procured Commingled Crude oil and Dehydration process was undertaken - whether the goods would be classified under CTH 27101950 or under CETH 27090000? - Held that - It appears that the process undertaken is only Dehydration and not akin to Distillation - in the above process, only water is removed from the Crude oil and is collected and re-channeled. As normally understood, Distillation is the technique of he....... + More

  • 2018 (8) TMI 549

    CENVAT Credit - duty paying documents - supplementary invoices - Rule 9(1)(b) of the Cenvat Credit Rules - whether the Appellants are entitled to Cenvat Credit on the basis of supplementary invoices issued by the coal companies? - whether the said credit stands denied in terms of Rule 9(1)(b) of the Cenvat Credit Rules which denies the credit if the supplementary invoices are issued for duties which became payable by the manufacturer on account o....... + More

  • 2018 (8) TMI 548

    CENVAT Credit - common input services for trading goods as well as for manufactured taxable goods - whether the appellant are entitled for Cenvat credit of common input services used for trading of the goods or not? - Held that - The matter is no longer res-integra as it has already been decided in the case of M/s Mercedes Benz India Pvt. Ltd. vs. CCE, Pune I 2014 (4) TMI 12 - CESTAT MUMBAI that the assessee is not entitled to input service Cenva....... + More

  • 2018 (8) TMI 547

    CENVAT Credit - the allegation is that UAL failed to take reasonable steps to ensure that inputs in respect of which they had taken CENVAT credit were the goods on which appropriate duty of excise as indicated in the documents accompanying the goods have been paid - Held that - There is no allegation that the supplier / dealers are not registered. It is also indicated that these dealers have received various types of scrap from manufacturers and ....... + More

  • 2018 (8) TMI 546

    Compounded levy Scheme - Closure of machinery - demand of Central Excise duty in respect of closed machines - N/N. 17/07-CE dated 01/03/2007 - Held that - In the instant case N/N. 17/07, gives an option of concessional rates of duty subject to certain conditions. The opening para of the said notification clearly prescribes that the assessee shall have an option to pay duty of excise on the cold rolling machines installed for cold rolling. - It is....... + More

  • 2018 (8) TMI 545

    Valuation - enhancement of value on the basis of private records recovered from shop premises - Held that - In the instant case the matter was earlier remanded by Commissioner (Appeals) in special direction to provide the relied upon document namely diary to the appellant. However, the diary was not provided as the same could not be traced by Revenue. The demand was however confirmed by the Original Authority and subsequently by the first Appella....... + More

  • 2018 (8) TMI 544

    Benefit of exemption from payment of National Contingent Calamity Duty (NCCD) on the POY - Captive consumption of POY - Whether the NCCD is payable on POY captively consumed or exempted from payment of duty by virtue of N/N. 67/1995-CE dated 16.03.1995, as amended? - Held that - In the present N/N. 67/95 CE, NCCD has not been mentioned allowing exemption from duty. Therefore, following the principle, in the context of N/N. 50/2003 CE, which is in....... + More

  • 2018 (8) TMI 543

    Recovery of Sugar Cess - export of Sugar Cess - whether the sugar cess is payable on export of sugar during the relevant period? - N/N. 42/2001-CE (N.T.) dated 26.06.2001 - Held that - The levy of sugar cess has been exempted by virtue of notification issued by the Ministry of Food dated 30.07.1993 as mentioned in Appendlix-III of the Central Excise Tariff Act, 1985 on its export out of India - Also, in the Circular of the CBEC dated 20.03.2007, ....... + More

  • 2018 (8) TMI 542

    Demand of Differential duty - redetermination of the Annual Capacity of Production under Hot Rerolling Mills Annual Capacity Determination Rules, 1997 read with Rules 96ZP of erstwhile Central Excise Rules, 1944 - Held that - In the case of Venus Castings (P) Ltd. 2000 (4) TMI 37 - SUPREME COURT OF INDIA , Rule 96ZP(3) was held ultravirus however in another case of Bhuwalka Steel Industries Ltd. Vs UOI 2017 (3) TMI 1357 - SUPREME COURT OF INDIA ,....... + More

  • 2018 (8) TMI 541

    N/N. 83/94-CE - Job-work - benefit denied on the ground that the Principle manufactures who supplied them, the goods for Job Work neither had any factory nor manufacturing facilities and was also not registered under Excise - Held that - The principal who had supplied the goods for Job work is not having the factory and is also not registered. The principal had also not filed the declaration with jurisdiction of Central Excise Authority undertaki....... + More

  • 2018 (8) TMI 540

    Rectification of Mistake - Typographical error - Held that - There has been typographical error in the order dated 03.04.2017. The Words Excisable Goods appearing at the end of para 4 of the said order may be substituted by the words Exempted Goods . - In para 5 of the order dated 03.04.2017 for the words Shri Saibal Niyogi the words M/s Hindalco Industries Limited and Mr. Saibal Niyogi May be substituted. - ROM applications are allowed........ + More

  • 2018 (8) TMI 539

    Entitlement of Interest on delayed refund - relevant date for calculation of Interest - whether the appellant is entitled for interest on refund of amount of duty paid during the investigation of the case from the date of deposit or after 3 month from the date of filling appeal in the event when the demand was dropped by the Tribunal order? - Held that - As regard, the deposit made during the investigation it is obvious that there is no provision....... + More

  • 2018 (8) TMI 538

    CENVAT Credit - credit availed on the strength of Photocopy of bill of entry which was certified by the Custom Authority - Held that - The credit was availed by the appellant on photocopy but photocopy was certified by Custom Authority that means the bill of entry is not under doubt - Secondly, he has produced various documents such as bills of entry along with copy of transport LR and Challan, stock register, gate inward register etc. which esta....... + More

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