Home Case Index All Cases Central Excise 2015 2015 2015 (3) Central Excise - 2015 (3) This

Law	-- All -- GST Income Tax Benami Property Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority National Financial Reporting Authority Competition Commission of India ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12 -
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Central Excise - Case Laws

Showing 221 to 225 of 225 Records

• 2015 (3) TMI 33 - CESTAT MUMBAI
  

  Input service credit - welding electrodes - nexus for manufacturing of the final product - Held that:- In the case of Samruddhi Cement Ltd.(2012 (9) TMI 885 - CESTAT NEW DELHI) this Tribunal has considered the decisions of various Hon'ble High Court namely Ambuja Cements Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], Alfred Herbert (I) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT], Hindustan Zinc Ltd. [2008 (7) TMI 55 - HIGH COURT RAJASTHAN] and Sree Rayalaseema Hi-Strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) - appellant is entitled to take Cenvat Credit on welding electrodes which have been used for repairs and maintenance and plant and machinery. - impugned orders are set aside - Decided in favour of assessee.

  ---

• 2015 (3) TMI 32 - CESTAT MUMBAI
  

  Reversal of Cenvat Credit - Capital goods - Held that:- When the capital goods have been put to use and cleared on transaction value, the assessee is required to pay Central Excise duty on transaction value and not required to reverse Cenvat Credit availed on such capital goods. The issue is no more integra in the light of the decision of Cummins India Ltd. (2008 (7) TMI 945 - BOMBAY HIGH COURT). Therefore, I set aside the impugned order holding that the appellant has rightly paid the duty on transaction value. - Decided in favour of assesse.

  ---

• 2015 (3) TMI 31 - CESTAT MUMBAI
  

  Penalty u/s 11AC - Duty paid with interest before issuance of SCN - Held that:- As per the proviso to Section 11AC in case the duty and interest has been paid within 30 days of the adjudication, the penalty is leviable to the extent of 25% only. But instead of following the provisions of the law, both the lower authorities have confirmed the penalty to the extent of 100%, which shows that the order has been passed without application of mind. If both the lower authorities have applied their mind, matter need not have travelled till this Tribunal. Appellant has paid duty along with interest before the issuance of the show-cause notice. Therefore, penalty is restricted to 25% of the duty confirmed. The appellant is required to pay 25% of the penalty confirmed against them - Decided in favour of assesse.

  ---

• 2015 (3) TMI 30 - CESTAT MUMBAI
  

  CENVAT Credit - Held that:- Details of the Finance Act, 2014 was not available when the case was adjudicated by the original authority as also the first appellate authority. Prima facie, we find that no duty is chargeable on the goods in view of the retrospective amendment made by the Finance Act, 2014 and the provisions contained thereunder will entitle the refund of duty already paid. Even M/s Hindustan Platinum Ltd. can file the refund claim. Since Finance Act, 2014 was not available when the case was adjudicated, we set aside the impugned order and remand the matter back to the original authority, who after considering various provisions of the Finance Act, 2014 will decide the matter afresh - Decided in favour of assessee.

  ---

• 2015 (3) TMI 29 - CESTAT CHENNAI
  

  Waiver of predeposit of duty - Show cause notice dt. 5.8.2010 was issued to the appellant demanding Central Excise duty on the stock of finished goods as per the balance sheet when compared to ER-1 Returns which is not appropriated by them - Held that:- Since the appellant has already debited the entire duty amount in dispute, they have made out a prima facie case for waiver of interest and penalty. Accordingly, the predeposit of interest and penalty is waived and its recovery is stayed till disposal of the appeal - Stay granted.

  ---

1 ....89101112