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  • 2018 (10) TMI 636

    Valuation - related person or not - Revenue s allegation is based on the assertion that the whole capital of M/s. Tubes was contributed by the family members of Shri Kapil Dabharia and that he is also the proprietor of M/s. K.R. Metals - Rule 11 of Central Excise (Valuation Determination of Price of Excisable Goods) Rules, 2000. - Held that - Only the specified persons are the qualified to be relative - In the instant case, while the appellant-as....... + More

  • 2018 (10) TMI 635

    SSI exemption - scaffoldings / propping equipments supplied to some of the construction companies on job work basis - case of appellant is that they have not undertaken any manufacture of goods and in fact the goods are manufactured by the job workers - Held that - There is no mahazar drawn up to show that there were any machinery at the premises at the time of inspection. It is also not noted anywhere whether there were raw materials or finished....... + More

  • 2018 (10) TMI 634

    Clandestine removal - removal of goods without cover of invoices - issuance of goodless invoices - fake invoices to avail excess credit - undervaluation - entire case has been built up against the appellants on the basis of data retrieved from pen drives, which were recovered from private persons - Section 36 B of Central Excise Act, 1944 and Section 65 B of Indian Evidence Act, 1872 - cross-examinations denied - demand based on production capaci....... + More

  • 2018 (10) TMI 633

    Intermediate product - sugar syrup - Captive consumption - Excisability/marketibility - Exemption under N/N. 67/1995-CE dated 16.03.1995 - Held that - Tribunal in the case of M/s Bhagwati Food Pvt. Ltd. and others 2016 (9) TMI 678 - CESTAT ALLAHABAD , held that there was no evidence to prove that sugar syrup captively consumed is classifiable under Tariff Item No. 17029090 nor there is any evidence to prove that the goods in question in the form ....... + More

  • 2018 (10) TMI 632

    CENVAT Credit - duty paying invoices - supplementary invoices - Held that - There was no necessity of issuing supplementary invoice for availing the Cenvat credit of differential amount of duty paid by the manufacturers - there is no revenue loss to ....... + More

  • 2018 (10) TMI 631

    Appropriation of refund sanctioned against the outstanding interest amounts - finalization of provisional assessment - whether the sanctioned refunds have to be made in cash or in RG 23A Part-II as credit? - Held that - On being questioned learned Advocate fairly agrees that such duties were originally paid out of the credit account only and not in cash. He has further fairly agreed that the appellant is in a position to use the said credited amo....... + More

  • 2018 (10) TMI 630

    Clandestine removal - stock found short - HR Coils, GP coils and Zinc - it was alleged that such short found stock stands cleared by the appellant without payment of duty - Held that - Even though we find that the appellants have tendered a plausible explanation for such shortages, inasmuch as the visiting officers did not take into account the slitted coils and the Zinc available in the tanks, we are of the view that even if the shortages are ac....... + More

  • 2018 (10) TMI 629

    Exemption/refund of education/higher education cess - Area Based Exemption - N/N. 56/2002-CE dated 14/11/2002 - Held that - The issue decided in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was held that the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted - refund allowed. - V....... + More

  • 2018 (10) TMI 628

    Rectification of Mistake - Held that - In paragraph 3 of the impugned order, it has been recorded that it has been submitted by the Ld. Counsel that to say that correct classification of the said product is 3808.10 of Central Excise Tariff which is mistake apparent on record and same is rectified - ROM application allowed.

  • 2018 (10) TMI 627

    CENVAT Credit of Krishi Kalyan Cess - utilization of such credit for payment of Krishi Kalyan Cess paid on renting of immovable property service - Held that - The appellant is not only the manufacturer of excisable goods but also provider of services namely, renting of removable property, therefore, the appellant is working in the capacity of manufacturer as well as service provider - As per Rule 3 (1) (a) of CCR, provider of output services is a....... + More

  • 2018 (10) TMI 626

    CENVAT Credit - Product Liability & product Recall Insurance Policy in respect of goods manufacture and sold by appellant - whether the appellant eligible is for Cenvat credit in respect of Service Tax paid on Insurance services of Product Liability & product Recall Insurance Policy ? - Held that - As per the facts of the case the Product Recall Insurance Policy is taken by the appellant, as per condition of sale of the goods, without the....... + More

  • 2018 (10) TMI 625

    Rectification of Mistake - applicant submits that there is mistake in the order in as much as the Hon ble Tribunal has not considered the decision cited in the case of the Prayagraj Dying and Printing Mills Pvt.Ltd 2013 (5) TMI 705 - GUJARAT HIGH COURT - also issue on limitation not considered - Held that - The Tribunal Vide order dated 24.11.2017 remanded the matter to the adjudicating authority, no conclusive finding was given by this Tribunal........ + More

  • 2018 (10) TMI 624

    Rectification of Mistake - applicant submits that the Tribunal passed the order dated 12.03.2018 without appreciating the facts and settled law on the issue - Held that - In para 3 of the order, the Bench has recorded the submission made by the Ld. Counsel on behalf of the appellant including the judgment cited by the Ld. Counsel, thereafter, in para 5 the detailed finding was given after interpreting Section 11A, therefore, the order passed by t....... + More

  • 2018 (10) TMI 623

    CENVAT Credit - inputs - MS Plates - denial on the ground that the same is not used in the manufacture of Well Platform - Principles of natural justice - Held that - he detailed submission made by the appellant before the Commissioner (Appeal) which ....... + More

  • 2018 (10) TMI 622

    CENVAT Credit - input - HR Plates - Laboratory Furniture - whether the appellant is entitled for the Cenvat Credit in respect of HR Plates which were used for Fabrication of Storage Tank used for factory of the appellant and Laboratory Furniture? - Held that - Goods used in the factory by the manufacturer of the final product are inputs. As per this sub-clause A of definition of Inputs, it is not required that the goods should be used in the fina....... + More

  • 2018 (10) TMI 621

    CENVAT credit - Man Power Supply Service - Reverse Charge Mechanism - N/N. 13/2012-ST dated 20.06.2012 - Case of the department is that the appellant being a proprietorship concern was not liable to pay service Tax under Reverse Charge Mechanism; therefore, the Service Tax also paid by them is not available as Cenvat Credit to the appellant - Held that - There is no dispute that the Service Tax on Supply of Man Power was payable by the service pr....... + More

  • 2018 (10) TMI 620

    CENVAT credit - service tax paid by the job worker - N/N. 12/2003-ST. - Held that - If the service provider has opted not to avail the exemption Notification No. 12/2003-ST and paid the service tax on the entire value including material cost, no objection can be raised either on the payment of service Tax and consequently, on the part of the service recipient for availing the CENVAT credit - The service tax paid by the service provider on the gro....... + More

  • 2018 (10) TMI 619

    CENVAT Credit - credit in respect of Dasna Unit - the entire case of the Revenue primarily rests upon the allegation that the invoices on the basis of which the appellant have availed the credit were in the name of their Delhi office and not in the name of their unit situated at Dasna - Held that - Admittedly the services have been received and utilized by the appellant at their Dasna unit inasmuch Delhi office was not in position to utilize the ....... + More

  • 2018 (10) TMI 618

    Penalty - Valuation - manufacturing of Pan Masala containing Tobacco (Gutkha) - sealing of machinery - Held that - All the machines were sealed and as such could not have been operated during the period of closure and as observed by Commissioner (App....... + More

  • 2018 (10) TMI 617

    Extended period of limitation - no suppression of facts - Clearance of LED lights and fittings - Benefit of Sl.No.71B of Notification No.6/2006-CE dated 01.03.2006 - scope of SCN - Held that - The basis for issue of show cause notice was scrutiny of ....... + More

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