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Central Excise - Case Laws

Showing 81 to 100 of 69793 Records

  • 2018 (5) TMI 1200

    Classification of goods - trims for refrigerators - whether classifiable under CTH 39 as plastic articles or under heading 8418 as parts of refrigerators - Held that - the appellant has originally claimed under Chapter 39 and suddenly, reverse the stand and now claiming under heading 8418 by average rate of duty which is not permissible in law - It is a case of blow hot blow cold - appeal dismissed - decided against appellant........ + More


  • 2018 (5) TMI 1199

    Refund u/r 10 of the CTD Rules - manufacture of branded chewing tobacco - interpretation of statute - case of appellant is that Revenue has mis-interpreted the 4th Proviso to Rule 9 inasmuch as the word permanently was interpreted to hold that either the manufacturing activity is discontinued or the product will never be manufactured in future - Held that - it cannot be said that the appellant is not entitled for the refund/abatement under 4th Pr....... + More


  • 2018 (5) TMI 1198

    CENVAT credit - input service distribution - Department has alleged that the assessee-Appellants have wrongly availed the Cenvat Credit of Service Tax paid in respect of advertisements published through the service provider, namely, M/s Crayons Advertising Limited. - Held that - there is no dispute that Cenvat Credit has been paid by M/s Crayons Advertising Limited and the same has been availed as Cenvat Credit by the ISD challans. Since there is....... + More


  • 2018 (5) TMI 1197

    Levy of duty - spend earth sludge, arising as a waste - manufacture of Edible Oil, Refined oil and Vanaspati Oil which are exempted goods - Held that - the identical case has come up before the Tribunal in a number of cases including the case of Larger Bench in M/s Ricela Health Foods Ltd & others V/s CCE, Chandigarh 2018 (2) TMI 1395 - CESTAT NEW DELHI , where it was held that these incidental products are nothing but waste arising during co....... + More


  • 2018 (5) TMI 1196

    Demand of duty - installation and commissioning charges of machines - machines were permanently embedded to earth - Held that - the identical issue has come up before the Tribunal in the case of Autopack Machines Pvt. Ltd. vs. CCE, Thane-I 2016 (12) TMI 653 - CESTAT MUMBAI , where it was held that goods cleared at the factory gate, assessable value will not include payment made for any activities thereafter - appeal allowed - decided in favor of ....... + More


  • 2018 (5) TMI 1195

    Extended period of limitation - CENVAT credit - common input services both for manufacturing of dutiable goods and the traded goods - non-maintenance of separate records - Held that - the judgment of the Hon ble High Court of Madras in the case of Ruchika Global Interlinks 2017 (6) TMI 635 - MADRAS HIGH COURT has held justifying the invocation of extended period of limitation on the ground that the assessee has not disclosed the availment of inpu....... + More


  • 2018 (5) TMI 1194

    CENVAT credit - common input services for exempt services as well as taxable services - It appeared that the activity of trading was an exempted service, whereas, the appellant was availing cenvat credit of service tax paid on input services received by them which was common to both the manufacturing as well as trading activity - Held that - the Department has miserably failed to find out the common input services on which the appellant has taken....... + More


  • 2018 (5) TMI 1193

    CENVAT credit - Supplies made to SEZ - Rule 3(5) of the CCR 2004 - Penalty - Held that - as per Rule 3(5) of the CCR, 2004, which provides that when inputs are removed from factory, the manufacturer has to pay an amount equal to credit availed whereas in the present case, the appellant has availed credit of ₹ 8,15,185/- but has paid the duty of ₹ 6,10,728/-. Therefore the appellant is liable to pay the differential amount of ₹ 2....... + More


  • 2018 (5) TMI 1192

    Levy of duty - spend earth sludge, arising as a waste - manufacture of Edible Oil, Refined oil and Vanaspati Oil which are exempted goods - Held that - the identical case has come up before the Tribunal in a number of cases including the case of Larger Bench in M/s Ricela Health Foods Ltd & others V/s CCE, Chandigarh 2018 (2) TMI 1395 - CESTAT NEW DELHI , where it was held that these incidental products are nothing but waste arising during co....... + More


  • 2018 (5) TMI 1191

    Classification of various types of pre-printed forms which were supplied in the form of booklets - whether classifiable under 4911 or under 4820 especially in view of Chapter Note 12 to Chapter 48 - Held that - the pre-printed account opening forms are similar in nature to the goods which are ordered for classification under 4911 in the case of Data Processing Forms 2011 (9) TMI 921 - CESTAT AHMEDABAD . By following the said decision we approve t....... + More


  • 2018 (5) TMI 1190

    Valuation - P&P Ayurvedic medicines - Revenue was of the view that such Proprietory medicines, sold with brand names by the manufacturers were liable to payment of Excise duty on MRP basis under Section 4A of the Central Excise Act read with N/N. 49/2008-CE (NT) dt. 24.12.2008 (as amended) - Held that - The original entry (w.e.f. 24.12.2008) (Sl. No. 30) has brought only medicaments other than Ayurvedic etc. medicines within the purview of MRP as....... + More


  • 2018 (5) TMI 1189

    Extended period of limitation - CENVAT credit - common input services both for manufacturing of dutiable goods and the traded goods - non-maintenance of separate records - Held that - the judgment of the Hon ble High Court of Madras in the case of Ruchika Global Interlinks 2017 (6) TMI 635 - MADRAS HIGH COURT has held justifying the invocation of extended period of limitation on the ground that the assessee has not disclosed the availment of inpu....... + More


  • 2018 (5) TMI 1188

    CENVAT credit - clearances by utilizing the cenvat credit instead of paying in cash - Rule 8(3A) of Central Excise Rules, 2002 - Held that - the Division Bench of Delhi Tribunal in the case of GEI Industrial System Ltd. 2016 (11) TMI 227 - CESTAT NEW DELHI after considering the various decisions of the High Courts and also the fact that the Supreme Court has granted a Stay Order in the case of Indsur Global Ltd. 2014 (12) TMI 585 - GUJARAT HIGH C....... + More


  • 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


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