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Central Excise - Tribunal - Case Laws

Showing 81 to 100 of 56101 Records

  • 2018 (5) TMI 1115

    Refund claim - refund of the duty paid initially at the time of transfer of assets on the ground that the said amount has been paid twice - rejection of refund on the allegation that no documentary evidences corroborating excess reversal/payment made by the appellant - Held that - it is clear that there was an excess payment of duty by Unit-2 at the time of transfer of assets to Unit-2A and thereafter, the appellant had to pay again the said amou....... + More


  • 2018 (5) TMI 1114

    Demand of excise duty - capital goods sold as scrap - CENVAT/MODVAT credit was not availed in the capital goods. - Held that - it is an admitted fact that the capital goods were procured prior to the introduction of MODVAT credit on capital goods and therefore, no credit was availed on the same at the time of procurement. The payment of duty on capital goods removed as such or removed as scrap, with reference to Rule 3 of CENVAT Credit Rules, 200....... + More


  • 2018 (5) TMI 1113

    Short payment of Central Excise duty - inclusion of margin of profit in the conversion charges/job charges - validity of SCN - Held that - no such statement have been made to rely upon document (RUD) nor any invoice/bills raised by the appellant on Kanoria Chemicals have been made RUD in the show cause notice - Further we find from the copy of cost statement duly certified by the Chartered Accountant, have been annexed by the appellant - assessee....... + More


  • 2018 (5) TMI 1112

    100% EOU - appropriation of interest against the disputed demand, which was sub-judice before the High Court - Held that - this issue is no more res integra and has been settled in favor of the assessee in the case of ABB Ltd. vs. CCE 2016 (6) TMI 441 - CESTAT BANGALORE , where it was held that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper - appeal allowed - d....... + More


  • 2018 (5) TMI 1111

    CENVAT credit - demand of reversal on the ground that some of the inputs are contained in wastes/floor sweeping so cleared by the appellants - Rule 6(3)(b) of the CCR - Held that - Rule 6(3)(b) of the Cenvat Credit Rule is applicable only when duty exempted final product is manufactured and that floors sweepings, defective cakes/contaminated flour are not exempted final products, the demand of an amount under Rule 6(3)(b) by the department is not....... + More


  • 2018 (5) TMI 1110

    CENVAT credit - write off of capital goods - Fixed asset destroyed in fire - Fixed assets/capital goods written off and cleared by the appellant from their factory - Fixed Assets/capital goods written off but not cleared by the appellant from their factory - rule 3(5B) of the Cenvat Credit Rules, 2004. - Write off of Fixed asset destroyed in fire - Held that - there are no records that the appellant was claiming that there was fire incident in th....... + More


  • 2018 (5) TMI 1109

    Interest on refund - relevant date, from which Revenue is liable to pay interest - Held that - the respondent-assessee is eligible for interest on the amount after the expiry of three months from the date of refund application till the date cash refund - issue is settled in the case of Ranbaxy Laboratories Ltd. v, Union of India 2011 (10) TMI 16 - Supreme Court of India wherein their Lordships have settled the law inasmuch as that interest liabil....... + More


  • 2018 (5) TMI 1108

    Valuation - inclusion of expenses on transportation of goods manufactured by them from factory to the sales depot - Held that - It is very simple concept of transaction value that the expenditure incurred by the manufacturer is not the additional consideration and that, if an additional amount in addition to the transaction value is received from the buyer by the manufacturer then such amount is treated as additional consideration and only such a....... + More


  • 2018 (5) TMI 1107

    Manufacture - extraction of Catechins from Gambier extracts - it appeared to Revenue that main appellant was engaged in the said process of extraction of Catechins from Gambier extracts and availing benefit of Notification No. 67/1995-CE dated 16.03.1995 and not paying any Central Excise duty on Catechins - Held that - the issue in the case of M/s The Indian Wood Products Company Limited, Shri K.K. Damani, Shri Krishna Kumar Mohta, Shri N.H. Agga....... + More


  • 2018 (5) TMI 1106

    Valuation - applicability of Rule 7 of Central Excise (Valuation) Rules, 2000 - appellants are selling their product partly at factory gate and partly through consignment agents by stock transferring of the goods on payment of duty - Held that - when the goods are not sold at the factory gate but removed exclusively to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7....... + More


  • 2018 (5) TMI 1054

    Clandestine manufacture and removal - Cigarettes - the allegation of the Department is that unaccounted cut tobacco (raw material) was purchased from M/s Deccan Tobacco Processors Ltd. (DTPL), Hyderabad, which was used by M/s Kanpur Cigarettes Ltd. (KCL) to manufacture cigarettes which were clandestinely removed without payment of excise duty - penalty - Held that - the allegation of clandestine removal of cigarettes from the factory is not susta....... + More


  • 2018 (5) TMI 1053

    CENVAT credit - duty paying documents - moisture loss of 1302 MT iron ore pellets - Held that - there is nothing to indicate that the appellant had short-received 1302 MTs of iron ore during the period nor there is any allegation in the show cause notice indicating the appellant has to show cause for they received 1302 MTs of iron ore or not - appellant indicated that they had received entire quantity of iron ore pellets as indicated in the duty ....... + More


  • 2018 (5) TMI 1052

    CENVAT/MODVAT credit - interest - penalty - Central Excise duty paid on 10 moulds during the period prior to 21/07/1995 were factually installed in the factory and subsequently removed to the job-workers - Held that - the appellant herein was unable to at forth any evidence that the 10 moulds in question were in fact received in the factory and subsequently removed to job-worker post 21/071995 - demand of MODVAT credit upheld. - Interest and pena....... + More


  • 2018 (5) TMI 1051

    CENVAT credit - input services - dispose of hazardous waste and chemicals - It is the case of Revenue that CENVAT credit availed is incorrect when the hazardous waste is not disposed off in the factory premises but at the premises of the service provider - Held that - an identical issue came up before the Tribunal in the case of India Pesticides v Commissioner of Central Excise & Service Tax 2016 (8) TMI 724 - CESTAT ALLAHABAD wherein it was ....... + More


  • 2018 (5) TMI 1050

    Liability of duty - scrap generated at the job-worker s premises - Held that - the issue came up before the Tribunal in respondent assessee s own case M/s VE Commercial Vehicles Ltd. Versus Commissioner of Central Excise, Thane-I 2016 (2) TMI 554 - CESTAT MUMBAI , and has decided in their favor by holding that there is no liability of the assessee sending in the inputs for job work in respect of scrap generated at job workers end - appeal dismiss....... + More


  • 2018 (5) TMI 1049

    CENVAT credit - insurance policy obtained under Workmen s Compensation Scheme - appellant is a manufacturer of explosives - Held that - the appellant being a manufacturer of explosives required to take out insurance policy under the Workmen s Compensation Scheme - identical issue in respect of similarly placed industry, i.e. M/s Economic Explosives Ltd. 2018 (5) TMI 1034 - CESTAT MUMBAI was considered by the Bench and was held in favor of assesse....... + More


  • 2018 (5) TMI 1048

    CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - non-maintenance of separate records - rule 6 (3) of CCR - Held that - respondent having reversed the entire CENVAT credit attributable to the common inputs and input services, the question of confirmation of an amount under Rule 6(3) does not arise - issue covered by the decision in the case of JOST S ENGINEERING CO. LTD. Versus COMMISSIONER OF CENTRAL EXCISE....... + More


  • 2018 (5) TMI 1047

    CENVAT credit - input services - rent-a-cab service - insurance service - waste management service - Held that - As regards rent-a-cab service , it is undisputed that the services were utilised for picking and dropping of the employees from the nearest railway station to the manufacturing factory - credit cannot be denied. - Insurance service - Held that - it is undisputed that the insurance is in respect of factory premises and plant machinery -....... + More


  • 2018 (5) TMI 1046

    Refund claim - unjust enrichment - it was alleged that appellant did not supply all the documents with the authorities - Held that - there is an inordinate delay in adjudication proceedings - The order-in-original dated 18/02/2008 by which the refund claim has been rejected on the ground that the appellant is not able to produce few documents, which to my mind, seems to be incorrect, as much time has elapsed after the refund claim has been availe....... + More


  • 2018 (5) TMI 1045

    CENAVT credit - inputs - welding electrodes received in the factory, consumed and used for the activity of fabricating of machinery of machinery - Held that - welding electrodes consumed in the factory of the appellant wherein manufacturing activity took place, credit cannot be denied - appeal allowed - decided in favor of appellant........ + More


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