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Central Excise - Case Laws



Aims Industries Ltd. Versus Commissioner of Central Excise Daman

Valuation of goods - Appellant is also taking CENVAT Credit of the valves used in the maintenanceand repairs - whether appellant is required to add the value of the valve supplied during repairsand maintenance of the gas cylinders - Held that - After ......

2015 (3) TMI 384 - CESTAT CHENNAI

M/s. Kannappan Iron & Steel Co. Pvt. Ltd. Versus CCE, Trichy

Waiver of pre deposit - valuation - sale to related parties - mutuality of interest - Held that - There is no dispute that the applicant cleared the goods to the related persons. It is seen that there is a wide difference in prices for rods of simila ......

2015 (3) TMI 383 - CESTAT KOLKATA

Licon Eskey Enterprises (I) (P.) Ltd. Versus Commissioner of Central Excise, Kolkata-IV

CENVAT Credit - absence of any machinery provisions in the Act or the Rules for the recovery - Rule 57CC - Held that - Appellants have made an offer to reverse the actual modvat credit taken on the inputs which have been used in the manufacture of ex ......

2015 (3) TMI 382 - CESTAT MUMBAI

Commissioner of Central Excise, Aurangabad Versus Universal Enterprises

Manufacturing activity or not - activity of cutting the plastic films and sheets into required shape as per customer's requirement - Held that - The activity undertaken by the appellant is cutting of plastic sheets/films purchased from the market ......

2015 (3) TMI 381 - CESTAT MUMBAI


Refund claim - Wrong classification of goods - Demand of differential duty - Unjust enrichment - Payment of duty under protest - Held that - The fact that the respondent has paid the differential duty under protest after clearance of the goods, these ......

2015 (3) TMI 380 - CESTAT MUMBAI


Denial of input credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - Denial of input service credit - service availed beyond the place of removal - Held that - It is not dis ......

2015 (3) TMI 379 - CESTAT NEW DELHI

M/s. Ultratech Cement Ltd. Versus Commissioner of Central Excise, Jaipur-II

Denial of CENVAT Credit - Held that - There is no dispute about the fact that the manufacturers of the inputs raised the cenvatable invoices, giving all the details, including duty payment particulars. The inputs were received by the appellants, who ......

2015 (3) TMI 378 - CESTAT MUMBAI


Imposition of duty on manufacture of shawls - Held that - In the present case, the shawls have been woven directly from the yarn in running length and dividing lines have been provided between shawls so that, they can be cut, packed and marketed. The ......

2015 (3) TMI 340 - CESTAT MUMBAI


Waiver of pre-deposit of duty, interest and penalties - benefit of Notification No. 23/2003-CE and 52/2003 Cus both dated 31.03.2003 - Held that - Rule 17 clearly stated that for payment of duty on clearance of any goods the applicant being 100% ......

2015 (3) TMI 339 - CESTAT CHENNAI

M/s. Dharani Sugars & Chemicals Ltd. Versus Commissioner of Central Excise, Tirunelveli

Waiver of pre deposit - Denial of CENVAT Credit - GTA service - Inclusion of freight charges in basic price - Held that - Applicant produced Invoice copy No.S001448, dated 09.08.2011 raised on KSCSC, Ernakulam and in the body of the invoice, it has b ......

2015 (3) TMI 338 - CESTAT NEW DELHI

Commissioner of Central Excise, Raipur Versus Surya Wires (P.) Ltd.

Denial of CENVAT Credit - GTA Service - Place of buyer - Place of removal - Held that - Commissioner (Appeal) relied on Board Circular No.97/8/07-ST dated 23.08.2007 dealing with the claim of Cenvat credit on GTA service availed by the assessee in re ......

2015 (3) TMI 337 - CESTAT CHENNAI

Anabond Ltd. Versus CCE, Chennai -III

Waiver of pre deposit - Denial of CENVAT credit - name and address of their marketing office is not included in the ISD registration certificate at the time of filing for registration - Held that - Prima facie, the issue relates to availment of credi ......


CARGILL INDIA PVT LTD Versus Commissioner of Central Excise, Customs and Service Tax BANGALORE-I

CENVAT Credit - garden maintenance, outdoor catering service and maintenance and repair of factory - Held that - garden is maintained as per statutory requirement of the Government of Karnataka; State Pollution Control Board has directed them to main ......

2015 (3) TMI 335 - CESTAT KOLKATA

M/s. Saraf Metal Works, Sri Om Prakash Saraf, Smt. Sumitra Saraf Versus Commr. of Central Excise, Kolkata-I

Waiver of pre-deposit of duty - Removal of finished goods viz. Alluminium wires from their factory without payment of duty, against various kachha challans - Applicant had disputed that the quantity reflected in the kachha challans were raw material ......

2015 (3) TMI 334 - CESTAT NEW DELHI

Mint Port Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax, Meerut-II

Condonation of delay - Receipt of order by Manager - Assessee contends that impugned order was also sent to the Manager of the appellant company and he is not disputing the receipt or non-receipt of the same and as such is presumed to have been recei ......

2015 (3) TMI 333 - CESTAT CHENNAI

CCE, Pondicherry Versus M/s. Owens Brockway (I) Ltd.

Valuation of goods - non-inclusion of insurance and freight charges and other essential ingredients in the assessable value - Held that - Commissioner (Appeals) reproduced the Chartered Accountant s Certificate dated 14.09.2004 and the worksheet deta ......

2015 (3) TMI 298 - CESTAT NEW DELHI

M/s. Gobind Sugar Mills Ltd. Versus CCE, Lucknow

CENVAT Credit - Whether welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit or not - Held that - issue stands decided in the appellant s favour by the judgement of the Chhattisgarh High Court i ......

2015 (3) TMI 297 - CESTAT NEW DELHI

M/s. Delphi Automotive System Pvt. Ltd. Versus CC, CE & ST, Noida

CENVAT Credit - suppression of facts - house keepingand dry cleaning service, event management service and legal service - Held that - Regarding event management service, appellants contended that in their own case vide 2015 (1) TMI 294 - CESTAT NEW ......

2015 (3) TMI 296 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-II Versus Yashwant Industries Works Pvt. Ltd.

Levy of duty as per Section 4 or Section 4A - Classification of goods - Held that - Examiner's report is not in dispute which clearly classified the product as Other Mastics . Although the product in question is covered under Ch.3214, is Other Ma ......

2015 (3) TMI 295 - CESTAT MUMBAI


Levy of Central Excise duty on the DTA clearances - Held that - Section 3 of the Central Excise Act provides that the duties of excise which shall be levied and collected on any excisable goods manufactured by a 100% EOU shall be an amount equal ......

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