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  • 2018 (10) TMI 467

    Clandestine removal - clearance of consignments with an intent to evade duty - Revenue s view is that the clearance of the goods vide the two invoices are in addition to the goods diverted from Paradip Port. - Held that - It is surprising to note that the allegation of diversion of 2400 MT of Pig Iron has been made by Revenue without any supporting documents. There is nothing on record to indicate that the consignee M/s. MJR Steel Pvt. Ltd. has r....... + More

  • 2018 (10) TMI 466

    Extended period of limitation - Penalty - recovery of CENVAT Credit - Manufacture of parts of wind power generator - case of appellant is that these chequered steel sheets and aluminium sheets were exempted from payment of duty - N/N. 12/2012-CE - Having admitted its mistake and paying duty without any resistance on the one hand, whether the assessee could challenge the same, indirectly, on the ground of limitation? - Held that - From the decisio....... + More

  • 2018 (10) TMI 465

    Penalty u/s 11AC of the Central Excise Act - scrap sold of defective capital goods on which CENVAT credit availed - demand alongwith interest was already paid - Held that - Admittedly the appellant was not manufacturing the said worn out parts and has simplicitor sold the same as scrap. The said sale of scrap was reflected in their records and was under the commercial invoice. It is well settled law that when the transactions are part of the reco....... + More

  • 2018 (10) TMI 464

    CENVAT Credit - input service availed for trading activities as well as export activities - Rule 6(3) of Cenvat Credit Rules - extended period of limitation invoked - Held that - The impugned order is set aside and matter remanded so as to enable the assessee to reverse the proportionate credit availed in respect of input services utilized for trading purposes - The appellant s plea that export is not an exempted service and as such there is no r....... + More

  • 2018 (10) TMI 463

    CENVAT Credit - common Cenvatable input services used for dutiable as also exempted activities - various services stands used also for export and trading activities - Rule 6(3) of the Cenvat Credit Rules - Held that - There is no dispute about the fact that the appellant have reversed the Cenvat credit proportionate to the common input services relatable to dutiable as also exempted services. Such reversal entries do not stand disputed by the aut....... + More

  • 2018 (10) TMI 462

    Rectification of Mistake - recall of final order - Held that - The Final Order has been passed after consideration of all arguments and materials which were part of the appeal and those submitted during the course of hearing. The Final Order reflex t....... + More

  • 2018 (10) TMI 461

    Recovery of rebate granted - fraudulent export under the EPCG scheme/claim of rebate - rebate availed on forged documents and bills of entry - Held that - This Tribunal in OM PRAKASH MAHESHWARI VERSUS C.C.E. & S.T. -INDORE 2018 (4) TMI 1316 - CESTAT NEW DELHI had remanded the matter to the concerned Commissionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Sinc....... + More

  • 2018 (10) TMI 460

    Rectification of Mistake - One of the grievances of the appellant is that the complete facts leading to the issue of impugned order and the Final Order has not been recorded by the Tribunal in the Final Order - Held that - Even though such recording would make the final order more complete, we are of the view that the non-recording of certain facts does not impact the conclusion arrived at in the final order - there is no need to modify the order....... + More

  • 2018 (10) TMI 459

    CENVAT Credit denied - process amounting to Manufacture or not - slitting activity on kraft paper - Department was of the view that the activity of slitting of kraft paper does not amount to manufacture and denied credit - Held that - It is settled position of law that once the Cenvat credit availed is reversed, even at a later date, it is to be considered as not availed, ab-initio - The Hon ble Supreme Court has laid down the law in this regard ....... + More

  • 2018 (10) TMI 458

    Rectification of Mistake - case of appellant is that the final order has been passed by the Tribunal overlooking an important document - Held that - The final order has been passed only after consideration of all arguments and material on record and ....... + More

  • 2018 (10) TMI 457

    Dutiability/marketibility - intermediate products in manufacture for the exempted goods - suppression of facts - Held that - It is the fact that the plastic jars which are manufactured by them is branded with Suruchi brand and cannot have independent marketability of itself - in various case laws also it is clearly held that it intermediate product do not have the marketability then the same case be subjected to excise duty. - As per the case rec....... + More

  • 2018 (10) TMI 456

    Valuation - job-work - fabrication of body on the chassis supplied by M/s Tata Motors Ltd. - whether the duty liability arises in respect of the job works undertaken by the appellant by fabrication of body on the chassis supplied by M/s Tata Motors L....... + More

  • 2018 (10) TMI 455

    Rectification of Mistake - It was intimated by the ld. Counsel for the applicants that the order dated 22.11.2017 has been challenged before the Hon ble Apex Court by one of the applicant M/s MMTC and the order of this Tribunal has been stayed by the....... + More

  • 2018 (10) TMI 454

    Clearance of pipes to a drinking water project - benefit of N/N. 06/2002-CE dated 01.03.2002 as amended - pipes supplied by the appellant from the water storage to further distribution - Held that - This Tribunal in the appellant s own case (supra) has clearly held that pipes which are supplied for water supply project and certified as being required for such project by the Collector of District, exemption under notification 06/2002 is to be exte....... + More

  • 2018 (10) TMI 395

    Classification of goods - jarda scented tobacco - Chewing Tobacco - whether the Chewing tobacco classifiable under Heading No. 24039910 and jarda scented tobacco under Heading No. 24039930? - Held that - The issue is not contentious in view of the test report submitted by the CRCL which is the recognised departmental authority for testing the products - The finding of the lower adjudicating authority that it might contain the scent in the product....... + More

  • 2018 (10) TMI 394

    CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - whether the said retention prohibits the respondent from taking the Cenvat Credit in accordance of Rule 4 (7) of Cenvat Credit as is alleged by the Department? - Held that - Rule 4 (7) of CCR stands amended w.e.f. 1st April, 2011 and after the said a....... + More

  • 2018 (10) TMI 393

    By-products - Benefit of N/N. 115/75-CE dated 30.4.1975 - Department was of the view that the appellant should have paid duty of excise on clearance of dutiable by-products such as soap stock (gum), sludge, fatty acid oil, spent earth, getting manufactured/generated in the process of manufacturing refined edible oil - Held that - Tribunal in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS ....... + More

  • 2018 (10) TMI 392

    Extended period of limitation - no suppression of facts - interpretational issue - CENVAT Credit - input services received in the course of acquisition of land (for industrial use). - Held that - There is no allegation of fraud, suppression, or falsi....... + More

  • 2018 (10) TMI 391

    CENVAT Credit - duty paying invoices - supplementary invoices, raised by M/s. South Eastern Coalfields Ltd., for supply of coal - Held that - Tribunal in connected matter of South Eastern Coalfield Ltd. vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors., disposed of the appeal of the South Eastern Coal Fields Ltd.,....... + More

  • 2018 (10) TMI 390

    CENVAT Credit - Time Limitation - welding electrodes, bars & rods, chemicals which were mainly used in further fabrication of capital goods in the factory of production - period April, 2004 to October, 2004. - Held that - Larger Bench of the Tribunal in Spenta International vs. CCE 2007 (8) TMI 25 - CESTAT, MUMBAI whereby this Tribunal held that the relevant date for deciding the credit eligibility, is the date of receipt of capital goods, an....... + More

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