2016 (9) TMI 731 - CESTAT MUMBAI
Commissioner of Central Excise, Pune-I Versus Kalyani Brakes Ltd. and Precision Seals Manufacturing Ltd.
Valuation - interconnected / related parties - allegation of evasion of duty of excise by undervaluation where goods are sold through related persons - Held that - there is nothing on record to show that PSML had interest in the business of KBX. PSML... ... ...
2016 (9) TMI 730 - CESTAT CHANDIGARH
CCE & ST, Chandigarh-II Versus M/s Sadhshiv Structural P. Ltd. and M/s Sadhshiv Casting P. Ltd.
Generation of waste during manufacturing process - allegation of clandestine removal of goods - It was submitted by the respondent that there was nominal burning loss of 1.15 and 1.19 during the said period. - Held that - The whole investigation/ aud... ... ...
2016 (9) TMI 729 - CESTAT CHENNAI
Indian Additives Ltd. Versus Commissioner of Central Excise, Chennai
Refund of unutilized Cenvat Credit - eligible input services - export of taxable services - Technical Inspection and Certification Service - Renting of Immovable Property & Security service - Air Travel Agent - Held that - Technical Inspection se... ... ...
2016 (9) TMI 728 - CESTAT AHMEDABAD
M/s Stovec Industries Ltd. Versus Commissioner (Appeals) , Central Excise-Ahmedabad
Reversal of Cenvat Credit - sale of plant and machinery (capital goods) - contravention of the Rule 3(5) of Cenvat Credit Rule 2004 - Held that - the impugned order is set aside and the matter is remanded to the Adjudicating Authority to re-determine... ... ...
2016 (9) TMI 727 - CESTAT MUMBAI
M/s Deco Tubes Versus Commissioner of Central Excise, Thane-II
SSI exemption - use of Brand Name belong to the assessee or not - similar Brand Name - Held that - It is visible clearly and seen by the naked eye that the Brand Name ; which is registered in the appellant s name definitely is different than the Trad... ... ...
2016 (9) TMI 684 - CESTAT NEW DELHI
CCE, Jaipur Versus M/s Samcor Glass Ltd.
Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - Held that - Merely because the respondent have made an entry in their records prior to the date when the cr... ... ...
2016 (9) TMI 683 - CESTAT NEW DELHI
M/s Jain Name Label Co. Versus CCE, Delhi
Classification - woven goods - It was contended that, all these goods are actually labels/labels tapes bearing lace like ornamental designs/images and were manufactured by the similar process of weaving along with other labels of various designs fall... ... ...
2016 (9) TMI 682 - CESTAT NEW DELHI
M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur
Cenvat Credit on structural steel items - Held that - applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods a... ... ...
2016 (9) TMI 681 - CESTAT ALLAHABAD
M/s Dhampur Sugar Mills Ltd. Versus CCE Meerut-II (Vice-Versa)
Cenvat Credit - input services - motor vehicle insurance, staff insurance policy, et cetera - documents relating to the services availed at other offices and invoices is in the name of the said offices - Held that - in respect of services received at... ... ...
2016 (9) TMI 680 - CESTAT HYDERABAD
M/s Hindustan Petroleum Corporation Ltd. Versus CCE, C & ST, Visakhapatnam
Cenvat Credit - various input services - nexus with manufacturing activity - gardening services, booking binding services, ticket booking services, e-filing services, repairs to culvers & piling works, business improvement services/catering/resta... ... ...
2016 (9) TMI 679 - CESTAT ALLAHABAD
C.C.E. & S.T. Meerut-II Versus Jubilant Life Science Ltd.
Cenvat credit - reversal of credit availing on transportation of inputs removed as such - acetic acid was their input which was used in manufacture of final product and that input was also sold by them and while clearing said input as such they rever... ... ...
2016 (9) TMI 678 - CESTAT ALLAHABAD
Bhagwati Foods Pvt. Ltd. Versus C.C.E. & S.T., Kanpur
Intermediate product - captive consumption - production of Sugar Syrup - marketability - The Sugar Syrup appeared classifiable under chapter sub-heading No. 17029090 is being consumed in the manufacture of exempted finished goods i.e. Biscuits of MRP... ... ...
2016 (9) TMI 677 - CESTAT BANGALORE
M/s Heidelberg Cement India Limited Versus Commissioner of Central Excise, Bangalore
Cenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services - Held that - the service tax paid for providing Consultancy Services in relation to greenhouse gas emission reduction and carbon cr... ... ...
2016 (9) TMI 676 - KERALA HIGH COURT
M/. Muthoot Finance Limited Versus Union of India, Customs, Excise And Service Tax Appellate Tribunal, Commissioner of Central Excise
Waiver of pre-deposit - mandatory pre-deposit - constitutional validity of Sec.35F of the Act - The Tribunal heard the matter and passed an order, holding that Sec.35F would apply to the case of the petitioner irrespective of the fact that the procee... ... ...
2016 (9) TMI 630 - CESTAT NEW DELHI
Ad-Manum Packaging Ltd. Versus CCE, Indore
Job-work - Valuation - includability - value of scrap retained by the appellant, who is a job worker - appellant clears the scrap so retained by them and discharges the duty liability on it - Held that - the appellant has discharged the duty liabilit... ... ...
2016 (9) TMI 629 - CESTAT NEW DELHI
M/s. Products & Ideas Versus C.C.E. New Delhi
SSI Exemption - Imposition of penalty - clandestine removal of goods - goods cleared during February and March 2004 have not been accounted for in the books of accounts and no Central Excise duty have been paid on removal of those goods from the fact... ... ...
2016 (9) TMI 628 - CESTAT CHANDIGARH
M/s Avon Cycles Limited and M/s Hero Cycles Limited Versus C.C.E, Ludhiana
Whether the provisions of Rule 6(3) of the cenvat Credit Rules are applicable or not and whether the Cenvat Credit shall lapse on 29.04.2008 when e-bikes became exempted from levy of duty or not - manufacture of exempted i.e. e-bikes and dutiable i.e... ... ...
2016 (9) TMI 627 - CESTAT CHANDIGARH
M/s Maruti Suzuki India Limited Versus C.C.E. Delhi-III
Cenvat credit - recovery as wrongly availed in respect of capital goods used exclusively for R&D purposes - machines/ equipments/ apparatus installed in engineering Research Design and Development laboratory was located in the buildings separately fr... ... ...
2016 (9) TMI 626 - CESTAT CHANDIGARH
OCM India Ltd. Versus CCE, Chandigarh-I
Whether the appellant would be entitled to utilize the cenvat credit of duty accumulated prior to opting for Notification No. 30/04-CE dated 09.07.2004 - appellant paid duty on their final products making use of Cenvat Credit - opted to avail exempti... ... ...
2016 (9) TMI 625 - CESTAT ALLAHABAD
M/s. Simbhaoli Sugar Ltd. Versus Commissioner of Central Excise, Hapur
Refund claim - Cenvat credit reversed on P.P. Bags under protest - imported sugar packed in P.P. Bags in the godown situated outside the premises or factory and as packed or bags used outside the factory - packing cost includes the cost of P.P. Bags,... ... ...