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Central Excise - Case Laws

Showing 101 to 120 of 67873 Records

  • 2018 (1) TMI 629 - CESTAT MUMBAI

    M/s. Sonal Prints Versus Commissioner of Central Excise, Mumbai

    Deemed credit - N/N. 29/96 CE (NT) dt. 03.09.1996 - deemed credit disallowed on the ground that the value of raw material was suppressed which resulted into short levy and hence due to such incorrect declaration, the deemed credit is not available to the Appellant - Held that - the price declarations based upon the cost sheet data furnished by the merchant/ trader M/s Jaitex was filed by Appellants. The same is apparent from the statement of Shri....... + More


  • 2018 (1) TMI 628 - CESTAT MUMBAI

    M/s Kalyani Carpenter Special Steels Ltd. Versus CCE, Pune

    Clandestine removal - shortage of stock - case of appellant is that difference in stock is only due to accounting system - extended period of limitation - whether the difference in stock of finished goods between theoretical accounting in the books of account and actual accounting based on actual weighment in the Central Excise records at the time of clearance can be considered as shortage of goods clandestinely removed and whether the extended p....... + More


  • 2018 (1) TMI 627 - CESTAT NEW DELHI

    M/s South Eastern Coal fields Ltd. Versus C.C.E. & ST, Bhopal

    Whether the interest liability and penal provisions are attracted in respect of reversal of Cenvat credit availed in excess? - CENVAT credit on capital goods taken at 100 and is reversed on being pointed out - Held that - Apex Court in the case of Ind-Swift Laboratories Ltd. 2011 (2) TMI 6 - Supreme Court case has held that interest is leviable if the Cenvat credit has been wrongly taken but not utilised - the Adjudicating Authority has rightly u....... + More


  • 2018 (1) TMI 626 - CESTAT NEW DELHI

    M/s. International Panaccea Ltd. Versus C.C.E., Delhi-II

    Clandestine removal - evidences - Held that - Department has not brought on any incrementing records/evidence to prove clandestine manufacture and removal of goods. Further, the Department has not investigated the matter with the buyer, to ascertain whether the alleged goods were received by them. Thus, in absence of proper substantiation of the fact regarding clandestine removal of goods, the charges cannot be framed merely based on the rough pa....... + More


  • 2018 (1) TMI 625 - CESTAT NEW DELHI

    M/s Nestle India Limited Versus CCE & ST, LTU, Delhi

    CENVAT credit of CVD paid on capital goods - case of Revenue is that as per Rule 4 (2) (a) and (b) the assessee can avail only 50 of duty paid on capital goods as credit in any financial year - Held that - due to certain administrative reasons and non-receipt of original documents, the appellant could not avail the credit of 50 in the same financial year when the capital goods were received by them. Accordingly, they availed the credit to the ful....... + More


  • 2018 (1) TMI 624 - CESTAT NEW DELHI

    M/s MMTC Ltd. Rajendra Prasad GM, DK Seth DGM, Ashwani Kapoor GM, Sanjay Anand Versus CCE, Delhi I

    Demand of Duty 1 on gold and silver jewellery - use of brand name - distinction between brand name and house mark - case in dispute is that medallion of gold / silver and other articles of silver have been cleared bearing only the house mark. The brand name Sanchi belonged to MMTC has not been embossed on any of these items and this fact is not in dispute - Held that - In the CBEC circular No. B-1/3/2011 TRU dated 25.3.2011, issued at the time of....... + More


  • 2018 (1) TMI 623 - CESTAT ALLAHABAD

    M/s Accurate Transformers Ltd. Versus Commissioner of Central Excise & S.T., Ghaziabad

    CENVAT credit - inputs - repair and maintenance of old Transformers - Held that - Inasmuch as the appellants were manufacturing transformers and were availing Cenvat credit of duty paid on inputs, there could be a bonafide belief on their part that such credit is available on their activities. In the absence of any evidence to show that such availment was being carried out by the appellant with a malafide intention, penal provisions should not be....... + More


  • 2018 (1) TMI 622 - CESTAT NEW DELHI

    M/s Sarda Energy and Minerals Ltd. Versus CCE & ST, Raipur

    Demand of duty - bottom ash/ flying ash - Held that - the Coal was used only for generating the heat, and is not related to manufacturing activity - demand set aside - appeal allowed........ + More


  • 2018 (1) TMI 621 - CESTAT ALLAHABAD

    M/s Rekan Extrusions (P) Ltd. Versus Commissioner of Excise, Lucknow

    Valuation - includibility - whether freight, insurance and inspection charges will form part of the assessable value? - Held that - it is an admitted fact that freight and inspection charges have been separately charged in the invoice - the Assistant commissioner was correct in holding that the freight and inspection charges are not includible in the assessable value - appeal allowed........ + More


  • 2018 (1) TMI 620 - CESTAT KOLKATA

    Commissioner of Central Excise, Customs & S. Tax, Rourkela Versus M/s Singhal Enterprises (P) Ltd.

    CENVAT credit - various iron & Steel items namely M. S. Channel, M. S. Angle, H.R. Plates etc - Held that - The Tribunal allowed the credit on the said items in the cases Commissioner of Central Excise, Raipur Versus M/s Jindal Steels And Power Ltd. 2016 (1) TMI 59 - CESTAT NEW DELHI and M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur 2016 (9) TMI 682 - CESTAT NEW DELHI - appeal dismissed ....... + More


  • 2018 (1) TMI 619 - CESTAT ALLAHABAD

    Commissioner of Central Excise, Lucknow Versus M/s Electricity Pole Manufacturing Unit

    SSI Exemption - N/N. 1/93 dated 25/02/1993 - N/N. 74/93-CE - Scope of notifications - Held that - I did not find N/N. 74/93-CE being subject matter of the present appeal - Explanation (E) of Notification No.8/2002-CE and Explanation (E) of Notification No.8/2003-CE are para-materia same - appeal dismissed - decided against Revenue........ + More


  • 2018 (1) TMI 618 - CESTAT ALLAHABAD

    M/s Bright Enterprises Private Ltd., Ms Sonica Malhotra Director & Mr. Nimit Gupta Finance Manager Versus Commissioner of Central Excise & Service Tax, Noida

    SSI Exemption - use of Brand name - It appeared to Revenue that the appellants are using the brand name of Radisson below the words chocolate box on the packing material - extended period of limitation - Held that - extended period of limitation is not invocable in the facts and circumstances, as admittedly the appellants were all along registered with the Central Excise Department/Services Tax Department. They had been filing their service tax r....... + More


  • 2018 (1) TMI 617 - CESTAT ALLAHABAD

    Commissioner of Central Excise, Ghaziabad Versus M/s Hindon River Mills

    Jurisdiction - power to remand - as per the department, clause 122 seeks to amend Section 35A of the of the Central Excise Act, 1944, so as to withdraw the power of Commissioner (Appeals) to remand the matters back to the Adjudicating Authority for fresh consideration - Held that - the precedent ruling of this Tribunal in the case of Commissioner of Central Excise Versus Honda Seil Power Products Ltd. 2013 (3) TMI 303 - CESTAT NEW DELHI , squarel....... + More


  • 2018 (1) TMI 616 - CESTAT ALLAHABAD

    Ms/ Anand Triplex Board Ltd. Versus Commissioner of Central Excise, Meerut-I

    Whether appellant are entitled to claim the benefit of nil rate of duty in respect of paper products classified under Heading 4801.00 of the Schedule to the Central Excise Tariff Act, 1985? - Held that - the issue is squarely covered by the ruling of this Tribunal - Northern Bench, New Delhi in the case of Nichiketa Papers Ltd. Versus commissioner of Central Excise, Chandigarh-I 2004 (5) TMI 114 - CESTAT, NEW DELHI , where it was held that the ap....... + More


  • 2018 (1) TMI 615 - CESTAT ALLAHABAD

    M/s C.D. Engineering Co. Versus Commissioner of Central Excise, Ghaziabad

    Eligibility of exemption under N/N. 6/2006-EX dated 01/03/2006 read with N/N. 21/2002-CUS dated 01/03/2002 - flanges - non-production of certificate of DGHS as one of the Contractor/Sub-contractor - Held that - they supplied these items as per international competitive bidding to the Contractor/Sub-contractor executing project as per requirement - further, the condition No.29 referred to in N/N. 21/2002 is to be complied by importers of goods and....... + More


  • 2018 (1) TMI 531 - MADRAS HIGH COURT

    M/s. Tablets (India) Ltd. Versus The Assistant Commissioner, B Division, Chennai

    Validity of demand / show cause notice - SCN issued based on audit objections - Benefit of N/N. 29/88 Central Excise dated 01.3.1988 - Clearance of Tablets - Held that - Admittedly, the reason for impossibility of adjudicating the show cause notices cannot be put against the assessee, as the Department was contesting the audit objections. Therefore, this Court is convinced that the reasons contained in the counter affidavit as well as in the addi....... + More


  • 2018 (1) TMI 529 - CESTAT CHENNAI

    M/s. Supreme Cables, M/s. Acer India Pvt. Ltd. Versus CCE & ST, Pondicherry

    Deemed Manufacture - laptops - It appeared that as per Note 6 to Section XVI of the first schedule to the Central Excise Act, 1985 and also as per Section 2 (f) (iii) of the Central Excise Act, 1944, the processes carried out on the imported laptop computers amounted to manufacture - Held that - It is not disputed that the imported laptops are subsequently sent to Supreme in their individual packings, ie., in unit containers. It is not the case t....... + More


  • 2018 (1) TMI 528 - CESTAT CHENNAI

    M/s. Chettinad Cement Corporation Ltd. Versus CCE, LTU, Chennai

    CENVAT credit - not just maintenance and operation but also for collection of fly ash and transportation of the same to the appellants manufacturing premises - Held that - On very similar facts as in the case of these appeals, the Tribunal in Ultratech Cement Ltd. Vs. CCE, Jaipur 2013 (7) TMI 637 - CESTAT NEW DELHI has held that credit availed on service tax paid for removal of non-excisable coal fly ash emerging from captive power plant is admis....... + More


  • 2018 (1) TMI 527 - CESTAT MUMBAI

    Commissioner of Central Excise, Mumbai-II Versus Hindustan Petroleum Corporation Ltd.

    Penalty - Section 11AC of the Central Excise Act, 1944 read with Rule 15(2) of the Cenvat Credit Rules, 2004 - Held that - from the facts of this case, when there was also always sufficient excess balance in the cenvat credit account of the respondent herein of the amounts which were found to be ineligible were reversed, there cannot be any mala fide intention attributable to the respondent for availment of cenvat credit twice or in one case, thr....... + More


  • 2018 (1) TMI 526 - CESTAT MUMBAI

    M/s. Shri Vitthal SSK Ltd. Versus Commissioner of Central Excise, Pune-II

    Refund claim of amount paid under protest - unjust enrichment - Held that - It has to be seen as to whether the deposits were made by the appellant subsequent to the sale invoices and at the instance of their jurisdictional central excise authorities - There is also no finding in respect of bar of unjust enrichment being not applicable in respect of refund of amounts in terms of rule 6 of CCR - the matter remanded to original adjudicating authori....... + More


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