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M/s Hindustan Zinc Ltd, Commissioner of Central Excise, Visakhapatnam-I Versus Commissioner of Central Excise, Visakhapatnam-I, M/s Hindustan Zinc Ltd.

Non Reversal of CENVAT Credit on Closure of factory - allegation that appellants have closed down their Lead plant in July 1999 and dismantled the same in December 2003 and have not reversed the credit of Cenvat availed on lead concentrate lying in s.....

2015 (7) TMI 228 - CESTAT CHENNAI

Hindustan Pencil Pvt Ltd Versus Commissioner Of Central Excise, Coimbatore

Marketability of product - mixture of graphite and clay - Held that - there is no evidence whatsoever that the mixture of graphite and clay is at all marketable. - Decision in the case of Umesh Pencil Processors (2009 (10) TMI 603 - CESTAT, CHENNAI), followed - Decided in favour of assessee.


Datasol Innovative Labs Versus Commissioner Of Central Excise, Service Tax And Customs, Bangalore-II

Exemption under Notification No. 63/95-CE dated 16.03.1995 - Goods supplied to defence - Bar of limitation - Held that - Apart from Notification No. 63/95-CE, there were other two notifications being Notification No. 10/97-CE dated 01.03.1997 and 06/.....

2015 (7) TMI 226 - CESTAT MUMBAI

M/s Isibars Limited Versus Commissioner of Central Excise, Raigad

CENVAT Credit - whether the appellant is entitled to Cenvat Credit in respect of furnace oil used in the manufacture of goods on job work basis and cleared without payment of duty under notification No. 214/86-CE dated 25/3/1986 - Held that - Since t.....

2015 (7) TMI 225 - CESTAT NEW DELHI

C.C.E Meerut-I Versus M/s Bharat Heavy Electricals Ltd.

Denial of CENVAT Credit - Exemption under notification no. 6/06-CE dated 1/03/2006 - Non maintenance of separate accounts - Held that - When the goods manufactured into India have been supplied against international competitive bidding, the same woul.....


M/s. STI Industries Versus Commissioner of Central Excise & S.T., Vapi

Denial of CENVAT Credit - Bogus invoices - Invoices issued without actual receipt of goods - Held that - On perusal of the Compilation of documents, showing correlation of the goods received from M/s. Annapurna and return of semi-finished goods, I fi.....

2015 (7) TMI 192 - CESTAT MUMBAI

M/s S.H. Re-Rolling Mills Versus Commissioner of Central Excise, Nashik

Restoration of appeal - Dismissal of appeal for non compliance with pre deposit order - Held that - in terms of order of the Tribunal, the deposit was required to be made on or before 20.3.2014 whereas the deposit has been made on 25.3.2014 and accor.....

2015 (7) TMI 184 - CESTAT CHENNAI

Bharat Heavy Electricals Ltd. Versus Commissioner of Central Excise, Chennai-III

Demand of interest - whether the appellant is required to pay interest on the differential duty paid on account of price variation raised through the supplementary invoices before taking into account the provisional assessment availed by the appellan.....

2015 (7) TMI 183 - CESTAT MUMBAI

Aurangabad Electricals Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Aurangabad

Duty demand on waste and scrap generated - Whether the remnant material cleared by the appellant to M/s. Shridhar Metal Works is clearance for the home consumption and leviable to excise duty or it is captive consumption and exempted under Notificati.....

2015 (7) TMI 182 - CESTAT NEW DELHI

M/s. Madhu Aluminium Pvt. Ltd., M/s. Nagina Enterprises, M/s. Mahaveer Metal Works Ltd., M/s. Peeraj Trade Link, M/s. Ficon Aluminium Pvt. Ltd., Shri Mahendra Kumar Sethia, Shri Manish Raj Jain Versus CCE, Indore

Evasion of duty - Clandestine removal of goods - No duty paying documents could be produced - Held that - Allegation against the appellant company, MAPL is that during the period from Jan. 2003 to September, 2003 and from December, 2000to December, 2.....

2015 (7) TMI 181 - MADRAS HIGH COURT

The Commissioner of Central Excise Versus M/s. Advance Detergents Ltd., Customs, Excise and Service Tax Appellate Tribunal

Denial of MODVAT Credit - exemption in terms of Notification No.8/96-CE dated 23.7.1996 and Notification No.4/97-CE dated 1.3.97 - Whether Tribunal order is correct in rejecting the recovery of Modvat Credit attributable to the inputs relating to fin.....

2015 (7) TMI 180 - MADRAS HIGH COURT

Commissioner of Central Excise, Chennai-I Commissionerate Versus M/s. Tablets India Ltd., Customs, Excise and Service Tax Appellate Tribunal

Refund / Abatement of duty - Commissioner (Appeals) was of the view lower Authority had passed an erroneous order while finalising the provisional assessment and failed to consider that Duty paid as per RT12 return - Held that - Revised demand for hi.....

2015 (7) TMI 146 - CESTAT NEW DELHI


Clandestine removal of goods - Penalty u/s 11AC - Held that - Duty demand for the period from April 05 to Aug. 06 is in respect MS Ingots which are manufactured by the appellant. The raw material for the MS Ingots is Sponge Iron, Pig Iron, Steel Scra.....

2015 (7) TMI 137 - High Court Of Rajasthan

M/s Kushi Enterprises Versus UOI

Waiver of pre deposit - quantum of amount to be deposited - Held that - The circular dated 16.09.2014 was issued on the same day when the impugned order was passed. It becomes operative from the date it was issued and, accordingly, the appellant was .....


M/s TVS Motor Co Ltd Versus Union of India, Commissioner of Central Excise, Joint Secretary Government of India

Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile Cess and Secondary and Higher Education Cess (for short SHE Cess) on Automobile Ce.....

2015 (7) TMI 135 - SUPREME COURT

Devta Steel Rolling Mills Versus Com. of central Excise, Chandigarh

Constitutional validity of Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997 - Whether Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of produc.....

2015 (7) TMI 134 - SUPREME COURT

Bharat Roll Industry (Pvt.) Ltd. Versus Commissioner

Valuation of goods - Inclusion of sales tax collected in the assessable value of goods - Whether the assessee was entitled to claim deduction under Section 4(4)(d)(ii) of the Act in respect of full amount of sales tax payable at the rate of 2 - Supre.....

2015 (7) TMI 133 - SUPREME COURT

Commissioner Versus Hindustan Petroleum Corpn. Ltd.

Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to manufacture or not - Supreme Court permitted the revenue to withdraw the appeal filed by t.....

2015 (7) TMI 96 - SUPREME COURT

Commnr. Central Excise, Delhi-IV Versus M/s. Sandan Vikas (I) Ltd.

Classification of car air-conditioning kit - Legal substantiality of the judgment and order of tribunal based on Apex court judgment in past - Matter refer to three judge bench for hearing - Whether the car air-conditioning kit is classifiable under .....

2015 (7) TMI 66 - CESTAT KOLKATA

M/s. Bharat Lithographing Co. Pvt Ltd, M/s Renaissance Versus Commissioner of Central Excise, Kolkata-I

Waiver of predeposit - Penalty u/s 11AC - SSI Exemption Notification No.08/2003-CE dated 01.03.2003 - Clubbing of clearances - Held that - On the issue of clubbing of clearances of both these Units, prima facie, we do not find that sufficient reasons.....

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