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Central Excise - Case Laws
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- 2021 (8) TMI 1064 - CESTAT CHENNAI
Valuation - payment of duty on a lesser assessable value by not including the value of scrap generated during the course of manufacture and retained by themselves as consideration towards job charges - contravention of Rule 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and the provisions of Rule 4, 6 and 8 of the Central Excise Rules, 2002 - HELD THAT:- The decision of the Tribunal in COMMISSIONER VERSUS P.R. ROLLING MILLS PVT. LTD. [2010 (9) TMI 1072 - SC ORDER] was affirmed by the Hon'ble Supreme Court as reported in 2010 (260) ELT A84 (SC). Similar issue was decided in the case of COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS CADBURY INDIA LTD. [2006 (8) TMI 2 - SUPREME COURT]. In the said decision, it was held that for determining the cost of production of the captively consumed goods, CAS-4 has to be applied which has been done by the appellant. Appeal allowed.
- 2021 (8) TMI 1060 - CESTAT CHANDIGARH
CENVAT Credit - denial of credit on the premise as per N/N. 02/14-CE (N.T.) dt.20.1.2014, the appellants were not entitled to avail credit prior to the N/N. 01/10-CE dt.6.2.2010 - extended period of limitation - HELD THAT:- Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable - Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation. The denial of credit is barred by limitation - appeal allowed - decided in favor of appellant.
- 2021 (8) TMI 1029 - CESTAT MUMBAI
CENVAT Credit - input services - place of removal - Clearing charges paid to the Custom House Agent for export of goods - Commission on export sale - Material Handling Charges - Terminal Handling Charges - Bank Commission Charges - Aviation Charges - Courier Services - CBEC circular 999/6/2015-CX dated 28.02.2015 - HELD THAT:- In view of the Board Circular and Larger Bench decision in M/S HONEST BIO-VET PVT. LTD. VERSUS CCE AHMEDABAD-I [2014 (11) TMI 579 - CESTAT AHMEDABAD], it is held that the place removal in case of the exports, would be upto the point when goods are loaded on the ship or the depot from where the goods are finally sold, and all the services that are received for exporting the goods till that point shall be covered by the definition of “input services” as per Rule 2 (l) of The CENVAT Credit Rules, 2004. Henc....... + More
- 2021 (8) TMI 1027 - CESTAT NEW DELHI
Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - section 35 (1) of Central Excise Act, 1944 - HELD THAT:- The SVLDR Scheme for settling disputes was introduced prior the period of 60 days to file the appeal before Commissioner (Appeals) could expire. This Scheme talks about amount in arrears” (as discussed above) to also be settled. Appellant availed the said benefit within reasonable time without any inordinate unexplainable delay. More time has been taken by the department for considering appellant’s request under the Scheme which finally was rejected. The appeal before Commissioner (Appeals) has also been within reasonable time. Commissioner (Appeals) himself has held that appellant otherwise has sufficient reason to reach him but beyond the time as prescr....... + More
- 2021 (8) TMI 963 - CESTAT NEW DELHI
CENVAT Credit - services provided by the dealers to the customers on behalf of the appellant - meaning of input services pre and post 01.04.2011 - reliance to be placed on precedent decisions - whether the earlier Division Bench decisions of the Tribunal in M/S. CARRIER AIRCONDITIONING & REFRIGERATION LTD. VERSUS CCE, GURGAON [2016 (3) TMI 124 - CESTAT NEW DELHI], M/S HONDA MOTORCYCLE & SCOOTER INDIA PVT. LTD., SHRI SUNIL GUPTA AND SHRI NAVEEN KUMAR VERSUS CCE & ST, ALWAR [2018 (12) TMI 929 - CESTAT NEW DELHI] and M/S SAMSUNG INDIA ELECTRONICS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE & SERVICE TAX [2016 (11) TMI 867 - CESTAT ALLAHABAD] should be relied upon as precedents and the decision of the Tribunal rendered on 24.11.2017, in the own case of the appellant, should be taken to have been rendered per incuri....... + More
- 2021 (8) TMI 957 - CESTAT NEW DELHI
Condonation of delay in filing appeal - proper explanation for delay provided - HELD THAT:- The delay has been reasonably explained, and there appears to be no deliberate latches on the part of the appellant. Accordingly, the condonation of delay application is allowed. As the appellant have died, this appeal abates. Accordingly, the appeal is also disposed of as abated.
- 2021 (8) TMI 938 - CESTAT NEW DELHI
CENVAT Credit - inputs not received in the factory premises - purchase of inputs from the suppliers on high seas sales basis - cross-examination of persons whose statements were taken - additional corroborative evidences present - challenge to penalty of much less amount by only 1 co-noticee among 19 co-noticees - maintainability of appeal - HELD THAT:- The impugned appeal is filed by only one co-noticee among said 19 co-noticees, that too with respect to the amount of penalty confirmed against him i.e. ₹ 10,000/-. This observation is sufficient to hold that the present appeal is challenging the imposition of penalty of much less amount than the pecuniary limit of the Single Bench of this Tribunal. Therefore, the appeal can definitely be heard by this Single Member Bench. Earlier the demand against the appellant was confirmed based ....... + More
- 2021 (8) TMI 935 - CESTAT NEW DELHI
Reversal of CENVAT Credit - inputs written off - provision made in the books of accounts on account of Non-Moving Inventory, without reducing the value of inventory - Rule 3(5B) of Cenvat Credit Rules - HELD THAT:- Rule 3(5B) of the CCR is attracted only when the value of the asset and or inventory is written off fully or partially, or wherein any specific provision to write off fully or partially has been made in the books of accounts - Admittedly, in the facts of the present case, the appellant has made only a ‘general provision’, which is not attributable to any particular capital asset/input. Admittedly, Revenue has not been able to identify the details of inventory or any asset, for which the general provision has been made. The show cause notice is erroneous as the amount of ₹ 57,52,999/- is for ‘stores and s....... + More
- 2021 (8) TMI 907 - CESTAT CHENNAI
CENVAT Credit - input services - services used for carrying out trading of lube oil in the factory premises at Chennai - Rule 6(3) of CENVAT Credit Rules, 2004 - HELD THAT:- It was noticed by the department that the appellant had availed CENVAT credit on various input services based on the invoices issued by the service provider as well as on the basis of ISD invoices issued by their regional and head office. The department entertained a view that as the appellants were carrying out trading in the factory premises where from the lube oil received from other factories were sold and since trading is deemed as exempt services, the appellants have to reverse the credit availed on the input service used for such trading activity. The appellant has also produced a copy of the reply to the RTI application dated 10.8.2021 wherein department has s....... + More
- 2021 (8) TMI 902 - CESTAT MUMBAI
SSI Exemption - countervailing duty paid - right to use the trademark in India - affixation of MRP on packing of goods - HELD THAT:- Admittedly the goods in the present case are the imported goods and would have been cleared on the payment of countervailing duty, determined on the basis of the declared Retail Selling Price. If the goods at the time of clearance have suffered the countervailing duty on the basis of Retailing Selling Price and as per Section 4A, there cannot be any further demand, if the benefit of CENVAT Credit is allowed to the appellant. Tribunal has in the Appellants own case [2017 (5) TMI 619 - CESTAT MUMBAI], held in favour of admissibility of the CENVAT Credit to the appellant, in case they are asked to pay duty by denying the SSI exemption. Extended period of limitation - penalty - HELD THAT:- Tribunal has held agai....... + More
- 2021 (8) TMI 888 - ORISSA HIGH COURT
Delay in proceeding with SCN - SCN was issued in 2006 - Order in Writ petition was passed in 2010 - Reply to SCN was filed in 2010 - A corrigendum was issued in 2016, PH was fixed and extensive reply was filed in 2017 - matter was kept pending in the call book as a policy decision - HELD THAT:- It was thus seen that inordinate delay in proceeding with the earlier show cause notice despite the justification for keeping them in the Call Book coming to an end with the decision of the Larger Bench decided on 29th March, 2011. Nevertheless since the Petitioner’s reply to the hearing notice filed by Petitioner on 9th February, 2017 is yet to be considered, the Court directs that the reply of the Petitioner will be considered on its merit, the Petitioner heard and the hearing date will be intimated to the Petitioner at least 10 days in advance and a reasoned order passed by the Authorized Adjudication Officer not later than 6th December, 2021. Application disposed off.
- 2021 (8) TMI 872 - CESTAT NEW DELHI
CENVAT Credit - input services - services of decline excavation, blasting, sealing and mucking, utilized for mine development at Kayad captive mines - interpretation of statute - scope of the ‘means’ clause of rule 2(l) of the Credit Rules - situation pre 01.04.2011 and post 01.04.2011 - directions contained in the orders passed by the Tribunal were complied with or not - scope of SCN - HELD THAT:- There is no manner of doubt that the order passed by the Commissioner adjudicating the first show cause notice is beyond the scope of the remand order. In regard to the subsequent show cause notices dated 28.10.2015 and 31.03.2016 for the period from October 2014 to September 2015, it is seen that the show cause notices were issued on a ground different from that contained in the first show cause notice. The show cause notices menti....... + More
- 2021 (8) TMI 828 - GAUHATI HIGH COURT
Appropriate Forum - appeal to be filed before High Court or Supreme Court - Levy of Excise Duty - Superior Kerosene Oil - whether the duty was liable to be paid only as SKO and not payable as on MS or HSD? - HELD THAT:- Sub-Section (1) of Section 35G states that an appeal will not lie before the High Court but before the Supreme Court if “among other things” the matter relates to rate of duty of excise. Therefore, even if one of the many issues relate to the rate of duty, the appeal would still lie before the Hon’ble Apex Court and not before the High Court. The dispute here in any case falls in a very limited area as to the determination of the rate of duty to be paid by the assessee. That being so, this matter lies within the exclusive jurisdiction of the Hon’ble Apex Court under Section 35L of the Act and it is an appeal which cannot be heard by this Court under Section 35G of the Act. Appeal dismissed as not maintainable.
- 2021 (8) TMI 819 - GAUHATI HIGH COURT
Refund of Excise duty - invocation of provisions of Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 - HELD THAT:- As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. This petition stands disposed of by directing the Principal Commissioner of GST Guwahati to consider the aforesaid application of the petitioner dated 01.04.2021 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured. After arriving at the special rate, if a....... + More
- 2021 (8) TMI 818 - CESTAT BANGALORE
Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - time limitation - applicability of Section 11B of the Central Excise Act - HELD THAT:- In the present case the appellant has filed the refund claim of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess available in their books under Section 11B of the Central Excise Act within a period of one year i.e. on 29/06/2018 from the introduction of GST law. It is also found that with the introduction of GST there is a restriction for these cesses to be transitioned into GST by virtue of Section 140(1) of the Act and therefore the appellant did not transfer the said credit of cesses into GST and preferred to file the refund claim under Section 11B of the Central Excise Act. In view of the co....... + More
- 2021 (8) TMI 813 - CESTAT BANGALORE
Irregular transition of CENVAT Credit - transition of education cess and secondary and higher education cess to GST - HELD THAT:- As far as transition of cenvat credit relating to education cess and higher education cess is concerned, the matter has been finally decided by the Hon’ble Division Bench of the Madras High Court in the case of Sutherland Global Services Pvt. Ltd. [2020 (10) TMI 804 - MADRAS HIGH COURT], wherein the Hon’ble Division has held that the appellant has wrongly transferred the cenvat credit of education cess and higher education cess into TRAN1 under GST which is liable to be recovered from the appellant along with interest and penalty. For verification of these facts, the case needs to be remanded back to the original authority and the original authority will examine the evidences which may be submitted ....... + More
- 2021 (8) TMI 799 - CESTAT CHANDIGARH
CENVAT Credit - capital goods - denial on the ground that the final product is exempted from payment of duty and as per Rule 6(4) of the Cenvat Credit Rules, 2004 - HELD THAT:- The appellant is a manufacturer of cotton yarn and woven fabrics of cotton. It is also fact that the appellant is entitled for benefit of N/N. 29/2004-CE dated 09.07.2004 for their clearances at concessional rate of duty and N/N. 30/2004-CE dated 09.07.2004 without payment of duty if they do not avail cenvat credit on inputs. The N/N. 29/2004-CE dated 09.07.2004 was amended by Notification No. 58/2008-CE dated 09.07.2008 wherein the goods were exempted from payment of duty. The N/N. 59/2008-CE dated 07.12.2008 was also issued along with the N/N. 58/2008-CE dated 07.12.2008 which prescribed concessional rate of duty at the rate of 4% for clearance of the goods manuf....... + More
- 2021 (8) TMI 795 - CESTAT MUMBAI
Levy of penalty - default in payment of excise duty - Constitutional validity of the Rule 8 (3A) of Central Excise Rules, 2002 - HELD THAT:- Since the Rule 8 (3A) which restricted the payment of Central Excise duty from the CENVAT Credit Account during the period of default, has been held unconstitutional by the Hon’ble High Court in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] to that extent, the very basis of Show Cause notice do not survive. In absence of the restriction imposed by the Rule 8 (3A) towards utilization of CENVAT Credit for payment of Central Excise duty the appellant cannot be defaulted for payment of duty by utilization of CENVAT Credit. Commissioner has category held in favour of the Appellant and have agreed that the appellant were making the payment of duty as due by....... + More
- 2021 (8) TMI 759 - CESTAT AHMEDABAD
Valuation - inclusion of assessable value of freight collected in excess to the actual amount spent - HELD THAT:- In the instant case, it is a fact that the price of transportation contracted is not always in excess of the actual amount spent on transportation. Sometimes it is less and other times it is more. However, the demand has been raised by selecting entries where the amount collected is higher than the actual amount spent. In the instant case too a perusal of the contracts produced shows that it contains separate clauses for the cost of goods sold and the cost of transportation. Also, the representative contract produced by them in respect of Rajasthan Rajya Vidyut Prasaran Nigam Limited in para 5 thereof contains details of various tests to be conducted by the buyer. The tests include Stage Inspection, Routine Tests, Type Tests, ....... + More
- 2021 (8) TMI 752 - CESTAT NEW DELHI
CENVAT Credit - renting of immovable property service - input services of renting have been received undisputedly in the second unit which is the job worker of Unit-I - April, 2012 to February, 2015 - HELD THAT:- The input services of renting have been received undisputedly in the second unit which is the job worker of Unit-I. Further, Assistant Commissioner of Central Excise of the Division by letter dated 18 April, 2013 have granted permission under Rule 4(6) of CCR, 2004 for removal of final products from the premises of job worker -Unit-II. Thus, Unit-II is an extended arm of the Unit-I - the appellant is eligible for taking credit of input service tax paid on rent etc. relating to their Unit-II. Hon’ble High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD VERSUS ENDURANCE TECHNOLOGY PVT LTD [2015 (6)....... + More