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Central Excise - Case Laws

Showing 61 to 80 of 69760 Records

  • 2018 (5) TMI 1187

    CENVAT credit - capital goods - denial on the ground that Depreciation availed - Department alleged that the appellant had neither disclosed/intimated the said fact of claiming depreciation under Income Tax Act nor reversed the 50% of cenvat credit irregularly availed by them, till the internal audit party noticed the same - Held that - reliance placed in the case of CCE & ST, Bangalore Vs. Suprajit Engineering Ltd. 2010 (3) TMI 414 - KARNATA....... + More


  • 2018 (5) TMI 1186

    CENVAT credit - The allegation of the Department is that the raw material for manufacture of cigarette has not been purchased in the books of accounts - Held that - the original purchase was duty paid in a different unit and used for final product in another unit. When it is so, then the respondent is entitled to avail the cenvat credit. When it is so, there are no reason to interfere with the impugned order - appeal dismissed - decided against R....... + More


  • 2018 (5) TMI 1185

    Refund claim - duty paid under protest - refund was sought on the ground that the Department did not issue any show cause notice to the Appellant for demanding the duty even after the passage of a period of 4 years from the date of deposit, which shows that there was no case against the Appellant - section 11B of CEA - Held that - the Assistant Commissioner vide his order dated 09/04/2009 was pleased to disburse the refund of the principal amount....... + More


  • 2018 (5) TMI 1178

    Removal of Office objections - Held that - Office objections to be removed on or before 9th May 2018, failing which the concerned matter/s will stand dismissed for non-prosecution without further reference to the Court........ + More


  • 2018 (5) TMI 1119

    Clandestine removal - branded chewing tobacco under the brand name of Ratna - M/s PZF is engaged in the manufacture of Ratna brand chewing tobacco. Finished goods with the same brand were found and seized from two godowns belonging to Shri Dinesh Gupta (Mittal). Packing materials bearing the brand name have also been seized from the premises of certain other buyers. - Whether the seized goods have been manufactured and clandestinely cleared from ....... + More


  • 2018 (5) TMI 1118

    CENVAT credit - duty paying documents - whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer? - N/N. 30/2016-CE dated 15.8.2016 - Held that - the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken - In the present case, the importer who is registered as first stage deal....... + More


  • 2018 (5) TMI 1117

    Liability of Excise duty - by-product - fatty acid / soap stock - Held that - issue has been decided by the Larger Bench in the case of M/s. Ricela Health Foods Ltd. & Ors. Vs. Commissioner of Central Excise, Chandigarh 2018 (2) TMI 1395 - CESTAT NEW DELHI , wherein it has been held that these are treated as waste for the purpose of exemption N/N. 89/95-CE and therefore not liable to duty - demand do not sustain - appeal allowed - decided in ....... + More


  • 2018 (5) TMI 1116

    CENVAT credit - Unit-I had taken credit on the basis of the invoices of the suppliers which were issued in the name of their Unit-II - It appeared to Revenue that Unit-I and Unit-II are different taxable entities and as such the taking of such credit was objected to by the Revenue - extended period of limitation - Held that - only dispute is regarding the mentioning of the Unit-I or Unit-II on the invoice and that taking of credit by the other un....... + More


  • 2018 (5) TMI 1115

    Refund claim - refund of the duty paid initially at the time of transfer of assets on the ground that the said amount has been paid twice - rejection of refund on the allegation that no documentary evidences corroborating excess reversal/payment made by the appellant - Held that - it is clear that there was an excess payment of duty by Unit-2 at the time of transfer of assets to Unit-2A and thereafter, the appellant had to pay again the said amou....... + More


  • 2018 (5) TMI 1114

    Demand of excise duty - capital goods sold as scrap - CENVAT/MODVAT credit was not availed in the capital goods. - Held that - it is an admitted fact that the capital goods were procured prior to the introduction of MODVAT credit on capital goods and therefore, no credit was availed on the same at the time of procurement. The payment of duty on capital goods removed as such or removed as scrap, with reference to Rule 3 of CENVAT Credit Rules, 200....... + More


  • 2018 (5) TMI 1113

    Short payment of Central Excise duty - inclusion of margin of profit in the conversion charges/job charges - validity of SCN - Held that - no such statement have been made to rely upon document (RUD) nor any invoice/bills raised by the appellant on Kanoria Chemicals have been made RUD in the show cause notice - Further we find from the copy of cost statement duly certified by the Chartered Accountant, have been annexed by the appellant - assessee....... + More


  • 2018 (5) TMI 1112

    100% EOU - appropriation of interest against the disputed demand, which was sub-judice before the High Court - Held that - this issue is no more res integra and has been settled in favor of the assessee in the case of ABB Ltd. vs. CCE 2016 (6) TMI 441 - CESTAT BANGALORE , where it was held that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper - appeal allowed - d....... + More


  • 2018 (5) TMI 1111

    CENVAT credit - demand of reversal on the ground that some of the inputs are contained in wastes/floor sweeping so cleared by the appellants - Rule 6(3)(b) of the CCR - Held that - Rule 6(3)(b) of the Cenvat Credit Rule is applicable only when duty exempted final product is manufactured and that floors sweepings, defective cakes/contaminated flour are not exempted final products, the demand of an amount under Rule 6(3)(b) by the department is not....... + More


  • 2018 (5) TMI 1110

    CENVAT credit - write off of capital goods - Fixed asset destroyed in fire - Fixed assets/capital goods written off and cleared by the appellant from their factory - Fixed Assets/capital goods written off but not cleared by the appellant from their factory - rule 3(5B) of the Cenvat Credit Rules, 2004. - Write off of Fixed asset destroyed in fire - Held that - there are no records that the appellant was claiming that there was fire incident in th....... + More


  • 2018 (5) TMI 1109

    Interest on refund - relevant date, from which Revenue is liable to pay interest - Held that - the respondent-assessee is eligible for interest on the amount after the expiry of three months from the date of refund application till the date cash refund - issue is settled in the case of Ranbaxy Laboratories Ltd. v, Union of India 2011 (10) TMI 16 - Supreme Court of India wherein their Lordships have settled the law inasmuch as that interest liabil....... + More


  • 2018 (5) TMI 1108

    Valuation - inclusion of expenses on transportation of goods manufactured by them from factory to the sales depot - Held that - It is very simple concept of transaction value that the expenditure incurred by the manufacturer is not the additional consideration and that, if an additional amount in addition to the transaction value is received from the buyer by the manufacturer then such amount is treated as additional consideration and only such a....... + More


  • 2018 (5) TMI 1107

    Manufacture - extraction of Catechins from Gambier extracts - it appeared to Revenue that main appellant was engaged in the said process of extraction of Catechins from Gambier extracts and availing benefit of Notification No. 67/1995-CE dated 16.03.1995 and not paying any Central Excise duty on Catechins - Held that - the issue in the case of M/s The Indian Wood Products Company Limited, Shri K.K. Damani, Shri Krishna Kumar Mohta, Shri N.H. Agga....... + More


  • 2018 (5) TMI 1106

    Valuation - applicability of Rule 7 of Central Excise (Valuation) Rules, 2000 - appellants are selling their product partly at factory gate and partly through consignment agents by stock transferring of the goods on payment of duty - Held that - when the goods are not sold at the factory gate but removed exclusively to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7....... + More


  • 2018 (5) TMI 1058

    Interest on delayed payment of duty - Section 11AA of the CEA 1944 - assessee contested the demand of interest and failed before the appellate authority. Before the Appellate Tribunal, it was noticed that no steps had been taken by the Department under Section 11A of the Act - Held that - there has to be a determination under Section 11A(2) of the Act preceding any measures taken under Section 11AA thereof - Since the Appellate Tribunal found, as....... + More


  • 2018 (5) TMI 1057

    Rebate claim - revision applications under Section 35EE - time limitation - Held that - respondent no. 2 has proceeded to apply the provisions of sub-Section 3 of Section 35EE of the Act which contemplates and requires that a revision application ought to have been accompanied by a fees of ₹ 1000/- when the amount of duty, interest demanded, fine or penalty levied by any of the authority in the case to which the application relates is more ....... + More


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