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
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
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