Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
Case Laws
Home Case Index All Cases Central Excise
Citation -
Order by


Central Excise - Case Laws

Showing 61 to 80 of 68442 Records

  • 2018 (2) TMI 1005 - CESTAT MUMBAI

    Shwarde Pharmaceuticals Pvt. Ltd., Versus Commissioner of Central Excise, Goa

    Valuation - physician samples - Section 4(1)(a) of CEA - Held that - Section 4 (1) (b) can be made applicable only when there is no sale value is available - As per the fact of the present case there is no dispute about the nature of the transaction, i.e. sale of goods on principal to principal basis, provisions of Section 4 (1) (b) is not applicable - appeal allowed - decided in favor of appellant........ + More

  • 2018 (2) TMI 1004 - CESTAT MUMBAI

    Unique Pharmaceutical Laboratories Versus Commissioner of Central Excise, Mumbai-III

    Valuation - includibility - quantity discount - Held that - the appellants are manufacturing the said goods on job work basis. In these circumstances, the valuation is to be arrived at on the basis of the decision of the Hon,ble Apex Court in the case of Ujagar Prints 1988 (11) TMI 106 - SUPREME COURT OF INDIA - reliance placed in the case of Atul Painters 2005 (8) TMI 414 - CESTAT, MUMBAI , where it was held that Revenue should bring out the fac....... + More

  • 2018 (2) TMI 1003 - CESTAT, BANGALORE

    A Dasnivas Fernando Versus Commissioner of Central Excise And Service Tax Bangalore-iii

    Condonation of delay of 455 days in filing appeal - delay due to financial difficulty - Held that - the only reason stated in the application seeking condonation of 455 days delay is the financial difficulties but the applicant has not given any proof regarding his financial difficulties - there is a delay of 455 days which is inordinate delay which has not been satisfactorily explained - delay cannot be condoned - appeal dismissed........ + More

  • 2018 (2) TMI 1002 - CESTAT, BANGALORE

    Commissioner of Central Excise, Customs and Service Tax Cochin-cce Versus Coods Agro Pvt Ltd

    Manufacture - repacking / relabeling of the Copper Sulphate purchased from other suppliers - It was alleged in the SCN that the respondent had not taken into account the value of Copper Sulphate purchased from other manufacturers and sold to customers after repacking and relabelling at their sales depot at Chikmaglur - Held that - Revenue has not been able to bring any evidence on record to prove that the respondent has been carrying out labellin....... + More

  • 2018 (2) TMI 1001 - CESTAT HYDERABAD

    Commissioner of Central Tax, Medchal GST Versus M/s Chemtech Acids and Chemicals Pvt. Ltd.

    CENVAT credit - input/input services for manufacture of taxable as well as exempt goods - non-maintenance of separate records - demand of an amount equivalent to 6 of the value of the exempted goods cleared - Held that - there is no dispute as to the fact the respondent had cleared the sulphuric acid to fertilizer unit which availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of....... + More

  • 2018 (2) TMI 1000 - CESTAT CHENNAI

    M/s. Sun Pharmaceuticals Industries Ltd. Versus Commissioner of Central Excise, Puducherry

    Rectification of mistake - Held that - it is evident that the aspect of issue concerning clause (ii) and (iii) of Sl. No.3 of Notification No.23/2003 was very much in dispute and indeed was raised in the show cause notices and confirmed by the adjudicating authority. This being so, we find merit in the submission of ld. AR that it is incorrect to state that there is no dispute on this matter from the department s side - the observation of the Tri....... + More

  • 2018 (2) TMI 999 - CESTAT, ALLAHABAD

    M/s Anest Iwata Motherson Ltd. Versus Commissioner of Customs, C.E. & S.T., Noida

    CENVAT credit - input services - Real Estate Service - Commercial Construction Service - change of opinion - extended period of limitation - Held that - the transactions under dispute are properly recorded in the books of accounts ordinarily maintained in the normal course of business - also, the said transactions were already subjected to previous audit which was done prior to May, 2013. It is evident on the face of record, that it is only after....... + More

  • 2018 (2) TMI 998 - CESTAT CHENNAI

    T.S.R. And Co. Home Needs (P) Ltd. Versus Commissioner of Central Excise, Trichy

    Classification of goods - Rose Syrup - Sarasaparilla Syrup (Nannari syrup) - whether classified under CETH 2001.00 or under CETH 2108.20? - Extended period of limitation - Held that - the products are made out of rose petals and nannari (roots). They are known as Rose Syrup and Sarasaparilla Syrup . Chapter Note 6 to Chapter 21 of the tariff clearly states that syrup containing not less than 10 fruit juice or flavoured with non-fruit flavours suc....... + More

  • 2018 (2) TMI 997 - CESTAT, ALLAHABAD

    M/s Jaypee Cement Products, (Unit-Jaiprakash Associates Ltd.) Versus Commissioner of Central Excise, Allahabad

    Refund claim - unjust enrichment - whether the refund arising to the appellant on finalization of provisional assessment for the period October, 2009, have been rightly rejected on the ground of unjust enrichment? - Held that - the appellant have collected lesser amount of duty and or/ nothing more than what is stated in their invoices or the excise duty indicated on the invoices - there is no case made out by the Revenue of unjust enrichment. - ....... + More

  • 2018 (2) TMI 996 - CESTAT MUMBAI

    M/s VVF India Ltd. Versus Commissioner of Central Excise, Belapur

    CENVAT credit - input services - Octroi - Commercial & Industrial construction services - Erection, Commissioning and Installation Services - Rent-a-Cab Service - interior Decorator Services - denial on the premises that these services are not used in or in relation to the manufacture of final product as per Rule 2(l) of CCR 2004. - Octroi service - Held that - the said services were in connection with the procurement of inputs, it is to be h....... + More

  • 2018 (2) TMI 995 - CESTAT CHENNAI

    M/s. The India Cements Ltd. Versus Commissioner of Central Excise, Tiruchirapalli

    Valuation - Cement supplied to industrial/institutional consumers - concessional rate of duty - Department took the view that such packages would require the goods to be sold under RSP and hence provisions of section 4A of the Act will apply - Held that - reliance placed in the case of GRASIM INDUSTRIES LTD. (UNIT-I) Versus COMMISSIONER OF C. EX., TRICHY 2008 (10) TMI 462 - CESTAT, CHENNAI , where it was held that no RSP requires to be printed on....... + More

  • 2018 (2) TMI 994 - CESTAT CHENNAI

    M/s. Caplin Point Laboratories Ltd. Versus CCE, Pondicherry

    Refund claim - P or P Medicaments - case of Revenue is that there is no erroneous payment of duty on the physician samples and hence question of refund of duty does not arise - Held that - Hon ble Supreme Court in CCE, SURAT Vs. SUN PHARMACEUTICALS INDS. LTD.- 2015 (12) TMI 670 - SUPREME COURT, whereby it has been held that in such cases the valuation would be covered by Section 4 (1) (a) of the Central Excise Act, 1944, on the basis of the contr....... + More

  • 2018 (2) TMI 993 - CESTAT MUMBAI

    Zydus Takeda Healthcare Private Ltd Versus Commissioner of Central Excise, Belapur

    100 EOU - refund of unutilized CENVAT credit - input service - telecom service - maintenance and repair service - Held that - The work undertaken by the two providers are not seen to be construction of actual structure but appear to be in the nature of repair. While addition, alteration, replacement or remodeling of existing structures do find specific mention in section 66E(b) of Finance Act, 1994, repair does not - refund allowed - appeal allow....... + More

  • 2018 (2) TMI 992 - CESTAT MUMBAI

    Bharat Bijlee Ltd Versus Commissioner of Central Excise, Belapur

    CENVAT credit - gardening service - rent-a-cab service - maintenance service - Held that - in various decisions it was held that all these services are eligible for credit - Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (8) TMI 123 - CESTAT MUMBAI has held that in the absence of evidence of personal consumption, availment of credit of tax paid on rent-a-cab service is proper - credit on ....... + More


    Commissioner, CGST & Central Excise Versus Shri Dheeraj Lulla

    Maintainability of petition - grant of stay - Section 35-G (2) of the Central Excise Act, 1944 - Held that - an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e., its reasoning - appeal dismissed - decided against Revenue........ + More

  • 2018 (2) TMI 920 - MADRAS HIGH COURT

    The Commissioner of Central Excise, O/o. the Commissioner of Central Excise, Customs & Service Tax Versus M/s. United Bleachers Ltd.

    Delayed payment of central excise duty under Section 3A of the Central Excise Act, 1944 - Demand of Interest and penalty - Rules 96ZO, 96 ZP and 96 ZQ of the Central Excise Rules, 1994 - Annual Capacity of Production Scheme - respondent is independent processor of textile fabrics - Held that - In Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise, 2015 (11) TMI 1172 - SUPREME COURT , the Hon ble Supreme Court has declared Rule ....... + More

  • 2018 (2) TMI 919 - CESTAT NEW DELHI

    M/s Bharat Hotel Limited Versus CCE, Delhi

    SSI exemption - calculation of aggregate value - Revenue held a view that since the appellants were engaged in preparing variety of food items using meat, vegetables, pulses etc. and these items being exempted from payment of Central excise duty, while calculating the aggregate value of clearances for SSI exemption under No/N. 8/2003 dated 01/03/2003, the gross value of all products is to be considered - Held that - What is needed is to see wheth....... + More

  • 2018 (2) TMI 918 - CESTAT CHENNAI

    M/s. Madras Fertilizers Ltd. Versus Commissioner of Central Excise, Chennai

    Demand of interest - scope of SCN - neither the SCN nor the Order-in-Original dated 7.1.1977 makes any whisper about liability to pay interest - whether the appellant is liable to pay the interest demand of ₹ 4,99,48,695/-? - Held that - there is no proposal for duty demand in the SCN and there is no determination of duty in the Order-in-Original dated 7.1.1977 which are the genesis of this litigation. The SCN as well as the order-in-origin....... + More

  • 2018 (2) TMI 917 - CESTAT CHENNAI

    M/s. Raja Magnetics Ltd. Versus CCE & ST, Coimbatore

    Valuation - includibility - scrap retained - The department took the view that during the period 2004-05 the appellants had retained scrap value of ₹ 24,30,687/- which value was required to be added to the assessable value - Held that - Rule 6 of the Valuation Rules introduced on 01.07.2000 has amplified the earlier Rule 6 and as also added an Explanation thereto, however, even in the new Rules, there is no provision for non-inclusion of va....... + More

  • 2018 (2) TMI 916 - CESTAT CHENNAI

    M/s. Ashok Leyland Ltd. Versus CCE & ST, LTU, Chennai

    Receipt of motor vehicle chassis due to various defects - Revenue entertained a view that the processes undertaken by the appellant on such returned chassis will not amount to manufacture of any new item - applicability of rule 16 of CER - can there be a total dismantling and re-manufacture of such duty paid motor vehicle cleared in the form of chassis with all the requirements of engine, transmission system? - Held that - there is no total disma....... + More

Discussion Forum
what is new what is new


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version