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Central Excise - Case Laws

Showing 21 to 40 of 69793 Records

  • 2018 (5) TMI 1409

    Valuation - inclusion of subsidy in assessable value - Department is of the view to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the differential duty - Held that - identical issue has came up before the Tribunal in the case of M/s. Shree Cement Ltd. & other vs. CCE, Alwar 2018 (1) TMI 915 - CESTAT NEW DELHI , where it was held that There is no justification for inclusion in the assessable valu....... + More


  • 2018 (5) TMI 1408

    CENVAT credit - input services - construction service - denial on account of nexus - place of removal - Held that - with regard to the definition of input service pertains to modernization, renovation or repairs of the factory qualifying as input service under the inclusive clause of Rule 2 (l) of CCR, 2004 - in the present case the assessee had availed the construction services of repair of the factory which was based on input service invoices. ....... + More


  • 2018 (5) TMI 1407

    CENVAT credit - Capital goods - Depreciation availed on capital goods - Held that - In the case of Jay Precsion products India Pvt. Ltd. 2010 (11) TMI 910 - CESTAT MUMBAI , it was held that if the assessee has availed Cenvat credit of duty paid on capital goods as well as claimed depreciation under Section 32 of the Income Tax Act, 1961 and on pointing out by the Revenue have foregone the depreciation availed under Section 32 of the Income Tax Ac....... + More


  • 2018 (5) TMI 1406

    CENVAT credit - common input services used in manufacture of taxable as well as for trading activities - non-maintenance of separate records - Held that - in the present case, the appellant has not maintained separate accounts for dutiable goods as well as exempted goods - Once the appellant has reversed entire credit of common input service along with interest, then in that situation, the appellant is not required to pay 6% or 7% of the value of....... + More


  • 2018 (5) TMI 1405

    Correction of duty demanded due to error made by the Department in computation - Department though admitted the mistake in calculation but refused to correct the same on the ground that there is no provision in law - Held that - the appellant paid the duty along with interest before the issue of SCN but due to calculation error, the appellant paid the excess duty to the extent of ₹ 1,86,463/- - the Department vide its letter dated 25.04.201....... + More


  • 2018 (5) TMI 1404

    CENVAT credit - reversal of proportionate credit of the common input services availed during the year before the issuance of the SCN - Held that - the appellant has reversed the proportionate credit relating to common input services availed by them before the issuance of the show-cause notice on being pointed out by the audit and it amounts to as if he has not availed CENVAT Credit. - Hon ble High Court of Karnataka in the case of Himalaya Drug C....... + More


  • 2018 (5) TMI 1403

    Refund claim - rejection on the ground that the assessee has availed Cenvat credit of basic excise duty for payment of Education Cess and Higher Education Cess - Whether the Respondent can utilise basic excise duty for payment of education cess/higher education cess or not? - Held that - The issue of payment of education cess/higher education cess through basic excise duty has been decided in the case of Hon ble High Court of Gauhati in the case ....... + More


  • 2018 (5) TMI 1402

    CENVAT credit - inputs - DA Cylinder - Bearings - CNC Package - Motor - Plate - Fixture assembly - Held that - the goods mentioned in Sl.No. iii to v above were removed on payment of duty and the finding of the learned Commissioner (AppeaIs) that the appellant has mentioned the invoice number on the photocopy of the Delivery Challan to mislead the Department is not supported by any evidence - the findings of learned Commissioner(AppeaIs) that the....... + More


  • 2018 (5) TMI 1401

    Recovery of erroneous refund - recovery on the premise that the zinc dross and flux skimming arising are exempted goods - Held that - initially the appellant paid the duty and the same has been entertained at the time of sanctioning the refund claim under Notification No. 56/2002-CE and refund claim was sanctioned. The said order has not been challenged by the Revenue. In that circumstances, in the light of the decision of Priya Blue Industries 2....... + More


  • 2018 (5) TMI 1400

    Valuation - computation of first clearance of aggregate clearance not exceeding 3500 MTs in terms of N/N.04/06-CE dt.1.3.2006 - Held that - The said issue has been examined by this Tribunal in the case of Ballarpur Industries Ltd. 2002 (7) TMI 653 - CEGAT, NEW DELHI and this Tribunal has held that the learned Commissioner was in error in holding that the quantity restriction was to be computed taking into account clearances of all varieties of pa....... + More


  • 2018 (5) TMI 1399

    Concessional rate of duty - Benefit of N/N. 6/2002-CE dt.1.3.2002 as amended by N/N. 48/2004- CE dt.10.9.2004 - Applicability of case of M/s.Shreyans Industries Ltd. vs. CCE, Ludhiana 2008 (5) TMI 389 - CESTAT, NEW DELHI to the facts of present case - Held that - it cannot be alleged that the Commissioner has not verified the facts of the case and the facts of the case are not in dispute - the Commissioner has rightly relied upon the decision of ....... + More


  • 2018 (5) TMI 1398

    CENVAT credit - export through merchant exporter - carbon black procured without payment of duty against advance license - N/N. 43/2001-CE (NT) - procedural and technical infirmities. - case of the Revenue is that appellants are not entitled to benefit of exemption N/N. 43/2001- CE (NT) for the goods exported through merchant exporters, as the appellant has not followed ARE-2 procedure - Held that - The said notification/ Rule does not put bar th....... + More


  • 2018 (5) TMI 1397

    Refund - Scope of SCN - order of provisional assessment - case of appellant is that the impugned order rejecting the refund of the appellant on totally new ground is not sustainable in law and is contrary to the direction of the Tribunal vide Order dated 20.05.2004 - Held that - in a De novo proceedings both the authorities have carved out a case which was not before the Tribunal and the Commissioner (Appeals) in the earlier round of litigation. ....... + More


  • 2018 (5) TMI 1358

    Dutiability - Spent Sulphuric Acid being generated as a by-product during the manufacture of Acid Slurry - N/N. 89 of 1995 dated 18.05.1995 - area based exemption - maintainability of appeal - Held that - the question, which may arise, is a question which relates to the entitlement of the respondent under N/N. 89 of 1995, which is issued under Section 5A and, therefore, is an exemption Notification - appeal dismissed as not maintainable........ + More


  • 2018 (5) TMI 1357

    CENVAT credit - input services - rent-a-cab service - Department was of the view that these services were neither used directly nor indirectly nor in relation to the manufacture and therefore the said services do not qualify as input services for availing Cenvat credit of service tax paid on the said services - whether the appellants are eligible for Cenvat credit on Rent-a-Cab service? - Held that - the Hon ble Supreme court in the case of M/s. ....... + More


  • 2018 (5) TMI 1356

    100% EOU - demand of education cess and higher education cess on the duty of excise leviable under the aforesaid proviso for the third time - Held that - the issue of leviability of education cess and higher education cess for third time on the duty of excise under proviso to Section 3(1) of the Act in respect of the clearance of goods in DTA made by 100% EOU is no longer res integra and has been decided in the favor of the assessee by this Tribu....... + More


  • 2018 (5) TMI 1355

    CENVAT credit - fake invoices - it is alleged that appellants have not received the duty paid inputs in their factory, but wrongly availed the credit of the duty paid against respective input invoices - whether the appellants had correctly availed the CENVAT credit of ₹ 45,66,544/-, against the input invoices issued by two registered dealers namely, M/s Goodluck Empire and M/s Jenil Empire during the relevant period i.e. 2006-07 and 2007-08....... + More


  • 2018 (5) TMI 1354

    Interest on delayed refund - whether the appellant is entitled to claim interest after three months from the date of filling the refund claim till its realization or not? - Held that - Admittedly, the refund claim has been sanctioned to the appellant with a delay i.e. three months after filing the refund claim i.e. 22.01.2014. In that circumstances, the appellant is entitled to claim interest for the intervening period till the refund claim has b....... + More


  • 2018 (5) TMI 1353

    CENVAT credit - denied on the ground that the appellant has not received the input goods - Held that - the charge that goods have been diverted by the appellant to M/s I.J. International is not sustainable as M/s I.J. International is job worker of the appellant, therefore, Cenvat credit cannot be denied to the appellant - the appellant has correctly taken the Cenvat credit on the inputs in question - appeal allowed - decided in favor of appellan....... + More


  • 2018 (5) TMI 1352

    Entitlement of interest - relevant date - interest for the intervening period i.e after 3 months from the application of filing the refund claim till its realization - Held that - the issue of payment of interest has been travelled upto the Hon ble Apex Court in the case of Ranbaxy Laboratories Ltd. 2011 (10) TMI 16 - SUPREME COURT OF INDIA , wherein the Hon ble Apex court has examined the issue and after reliance of various circulars issued by t....... + More


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