2018 (6) TMI 433
CENVAT credit - inputs/capital goods - H.R. Plates, H.R. Sheets, M.S. Channels, M.S. Joists etc. used as structural items in their factory - period involved is prior to 07.07.2009 - Credit on MS items used for structural supports has been denied alleging that after fabrication and fixing to the earth, these become immovable property - Held that - In the case of the Mundra Ports & Special Economic Zone Ltd. Vs CCE & Cus. 2015 (5) TMI 663 -....... + More
2018 (6) TMI 432
Classification of goods - Hydent-K Potassium nitrate with fluoride medicated toothpaste - Whether the product namely Hydent-K Potassium nitrate with fluoride medicated toothpaste manufactured by the appellant is classifiable under Chapter sub-heading 3003.10 or 3306.10 of CETA 1985? - demand of differential duty - Held that - The decision in the case of ICPA HEALTH PRODUCTS PVT. LTD. VERSUS COMMR. OF CUS. & C. EX., VADODARA 2001 (7) TMI 531 -....... + More
2018 (6) TMI 379
100% EOU - Misdeclaration of quantity and value of DTA Clearances - N/N. 8/97-CE dated 1.3.97, N/N. 6/97-CE dated 1.3.97 and N/N. 23/03-CE dated 31.3.32003 - issuance of second and third SCN on same issue - invocation of extended period of limitation - Held that - The allegation of under-valuation was investigated by the Revenue resulting in SCN dated 04.09.2006. On the basis of the known facts, Revenue was already in a position to re-compute the....... + More
2018 (6) TMI 378
CENVAT credit - common inputs used in taxable service as well as trading activities - clearance of goods as such - case of appellant is that they have reversed the credit, as under Rule 3(5), when they have cleared the goods as such - Held that - The appellants have reversed the credit, as under Rule 3(5), when they have cleared the goods as such. In a normal trading activity, the goods which are procured, are sold and there is no question of ava....... + More
2018 (6) TMI 377
Revenue neutrality - benefit of N/N. 67/95-CE - exemption on captive consumption of Cement - time limitation - Held that - There is no dispute as to the consumption of cement for erection structures of plants for manufacturing of cement; even if the appellant is required to discharge duty on such captively consumed cement, they are eligible to avail CENVAT credit of this duty paid on cement captively consumed as it is undisputed that structures m....... + More
2018 (6) TMI 376
Classification of goods - Sentim Toothpaste - case of Revenue is that the product Sentim Sensitive Fluoride Toothpaste, according to the department, is classifiable under chapter 33 of Central Excise Tariff Act, 1985 and the same is not eligible to be classified as medicament under Chapter 30 of Central Excise Tariff Act - Held that - The product manufactured by the appellant is sold in the name of Sentim Sensitive Fluoride toothpaste . The produ....... + More
2018 (6) TMI 375
CENVAT credit - fake invoices - The allegation of the department that the appellant had not received the quantity of inputs mentioned under these invoices, but erroneously availed the Credit - whether the appellant had correctly availed CENVAT Credit of the duty paid as mentioned in the invoices issued by the registered dealer M/s. Ushmi Ispat Pvt. Ltd., Mumbai? - Held that - In the absence of evidences, to establish the fact of receipt of the in....... + More
2018 (6) TMI 374
Exemption to Sports Goods - benefit of N/N. 6/2006-CE dated 1.3.2006 - whether Thrillers and Climbers manufactured and cleared by the appellant are covered by the expression Sports Goods as used under N/N. 6/2006-CE dated 1.3.2006 and are eligible for exemption under the said notification? - Held that - Identical issue decided in appellant own case M/S ARIHANT INDUSTRIAL CORPN. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE 2016 (12) TMI 1382 ....... + More
2018 (6) TMI 373
Extended period of limitation - intent to evade - CENVAT credit - appellants had paid Engineering fees / Royalty / Technical Consultancy fees - reverse charge - the appellant had received the services only prior to 10.9.2004 - Held that - The period involved in the notice is March 2005 & March 2006. However, the SCN has been issued only on 5.3.2008 - there are no ingredients which can justify the invocation of extended period of limitation - ....... + More
2018 (6) TMI 372
Validity of remand orders - issue of time limitation not considered in earlier remand orders - whether Commissioner (Appeals) can decided on the issue of limitation? - Held that - The impugned order has been passed on the issue of limitation, which according to Revenue was not specifically remanded by Commissioner (Appeals) in the earlier order dated 16.5.2005 - So long as earlier order did not deal with the issue of limitation, it was open to th....... + More
2018 (6) TMI 371
Classification of goods - bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 of Central Excise Tariff Act, 1985 - Clubbing of Clearances - CENVAT credit - Rule 4 of CENVAT Credit Rules - Held that - The Hon ble Apex Court in the case of Simplex Mills Co. Ltd. 2005 (3) TMI 117 - SUPREME COURT OF INDIA has clearly held that running length of unprocessed goods would not be covered un....... + More
2018 (6) TMI 370
Clandestine removal - entire SCN is based on the alleged difference in the stock - no proper evidences found - Held that - In absence of any positive evidence of clandestine removal of goods, merely on the strength of the alleged shortages, demand of duty on the charge of clandestine removal of goods cannot be sustained - appeal allowed - decided in favor of appellant........ + More
2018 (6) TMI 328
100% EOU - Violation of condition of notification - N/N. 23/2003-CE dated 31.03.2003 - Exemption notification is subject to the condition that the goods are manufactured wholly from the raw materials produced or manufactured in India - denial of benefit on the ground that the goods were imported and not domestically manufactured. - Whether the consumables are included in the term raw materials for the purpose of N/N. 8/97-CE, and consequently if ....... + More
2018 (6) TMI 327
Clandestine removal - P or P medicaments - This show cause notice was based on the private register maintained by the manufacturing chemist, his statement as well as the statements of others recorded during investigation - retraction of statement - Held that - In the instant case, the investigating officers have proof of clandestine production and clearance of excisable goods without payment of duty over and above the exemption limit of ₹ 1....... + More
2018 (6) TMI 326
CENVAT credit - inputs - spent catalyst - credit wrongly availed on Aluminium articles - Held that - No doubt, during 2008 and 2009, the quantity of aluminium used is shown as maximum, which is sufficient to hold that during this period, only aluminium rods were used as the spent catalyst. Since the use of the select catalyst as an input for the production of final product has not been disputed, therefore, the said catalyst very clearly falls int....... + More
2018 (6) TMI 325
Refund of double payment of duty made - For the month of June, 2014, the appellant paid duty of ₹ 17,44,041/- vide challan dated 02.02.2014, in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the amount of ₹ 17,44,041/- in their own name - The refund has been denied stating that the amount so paid is lying in the PLA account of M/s. Kanishk Steel Industries and, therefore, ....... + More
2018 (6) TMI 324
Clandestine removal - excesses of stock - the allegation of clandestine removal is based on difference in weight recorded in the weighment slips and those in the corresponding invoices - existence of unaccounted stock of final product - whether the seizure and confiscation of alleged excess stock is legally sustainable? - whether the appellant company is guilty of removing excisable goods clandestinely without payment of duty? - whether penalty i....... + More
2018 (6) TMI 323
Time limitation - Valuation - inclusion of additional discount - Revenue challenged the extra discount given to these exporters on the ground that the appellants are receiving the extra consideration in the shape of intermediate advance license and therefore, the same amount to extra consideration and needs to be included in the value of the goods cleared for the purpose of payment of duty - Held that - Revenue wrote many letters but the appellan....... + More
2018 (6) TMI 322
Valuation - Revenue found that the valuation of the goods has not been determined in conformity with the guidelines and the provisions of the CAS 4 standards issued by the Institute of the Costs & Work Accountants of India - demand of differential duty - Revenue Neutrality - Held that - It is absolutely clear that it was only after the enquiry by the revenue that the correct basis of valuation of goods came to the light. Had it not been the e....... + More
2018 (6) TMI 321
SSI Exemption - Use of Brand name of others - Held that - The Appellate Commissioner vide his order dt. 31.08.2006 had denied the SSI exemption on the goods bearing brand name Rifox and had sent the case back to the adjudicating authority only for limited purpose i.e to compute the demand on the goods bearing said brand name. The said order of Commissioner (Appeals) denying SSI Exemption to goods bearing brand name RIFOX was not challenged by the....... + More
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