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Central Excise - Case Laws

Showing 81 to 100 of 70981 Records

  • 2018 (8) TMI 547

    CENVAT Credit - the allegation is that UAL failed to take reasonable steps to ensure that inputs in respect of which they had taken CENVAT credit were the goods on which appropriate duty of excise as indicated in the documents accompanying the goods have been paid - Held that - There is no allegation that the supplier / dealers are not registered. It is also indicated that these dealers have received various types of scrap from manufacturers and ....... + More


  • 2018 (8) TMI 546

    Compounded levy Scheme - Closure of machinery - demand of Central Excise duty in respect of closed machines - N/N. 17/07-CE dated 01/03/2007 - Held that - In the instant case N/N. 17/07, gives an option of concessional rates of duty subject to certain conditions. The opening para of the said notification clearly prescribes that the assessee shall have an option to pay duty of excise on the cold rolling machines installed for cold rolling. - It is....... + More


  • 2018 (8) TMI 545

    Valuation - enhancement of value on the basis of private records recovered from shop premises - Held that - In the instant case the matter was earlier remanded by Commissioner (Appeals) in special direction to provide the relied upon document namely diary to the appellant. However, the diary was not provided as the same could not be traced by Revenue. The demand was however confirmed by the Original Authority and subsequently by the first Appella....... + More


  • 2018 (8) TMI 544

    Benefit of exemption from payment of National Contingent Calamity Duty (NCCD) on the POY - Captive consumption of POY - Whether the NCCD is payable on POY captively consumed or exempted from payment of duty by virtue of N/N. 67/1995-CE dated 16.03.1995, as amended? - Held that - In the present N/N. 67/95 CE, NCCD has not been mentioned allowing exemption from duty. Therefore, following the principle, in the context of N/N. 50/2003 CE, which is in....... + More


  • 2018 (8) TMI 543

    Recovery of Sugar Cess - export of Sugar Cess - whether the sugar cess is payable on export of sugar during the relevant period? - N/N. 42/2001-CE (N.T.) dated 26.06.2001 - Held that - The levy of sugar cess has been exempted by virtue of notification issued by the Ministry of Food dated 30.07.1993 as mentioned in Appendlix-III of the Central Excise Tariff Act, 1985 on its export out of India - Also, in the Circular of the CBEC dated 20.03.2007, ....... + More


  • 2018 (8) TMI 542

    Demand of Differential duty - redetermination of the Annual Capacity of Production under Hot Rerolling Mills Annual Capacity Determination Rules, 1997 read with Rules 96ZP of erstwhile Central Excise Rules, 1944 - Held that - In the case of Venus Castings (P) Ltd. 2000 (4) TMI 37 - SUPREME COURT OF INDIA , Rule 96ZP(3) was held ultravirus however in another case of Bhuwalka Steel Industries Ltd. Vs UOI 2017 (3) TMI 1357 - SUPREME COURT OF INDIA ,....... + More


  • 2018 (8) TMI 541

    N/N. 83/94-CE - Job-work - benefit denied on the ground that the Principle manufactures who supplied them, the goods for Job Work neither had any factory nor manufacturing facilities and was also not registered under Excise - Held that - The principal who had supplied the goods for Job work is not having the factory and is also not registered. The principal had also not filed the declaration with jurisdiction of Central Excise Authority undertaki....... + More


  • 2018 (8) TMI 540

    Rectification of Mistake - Typographical error - Held that - There has been typographical error in the order dated 03.04.2017. The Words Excisable Goods appearing at the end of para 4 of the said order may be substituted by the words Exempted Goods . - In para 5 of the order dated 03.04.2017 for the words Shri Saibal Niyogi the words M/s Hindalco Industries Limited and Mr. Saibal Niyogi May be substituted. - ROM applications are allowed........ + More


  • 2018 (8) TMI 539

    Entitlement of Interest on delayed refund - relevant date for calculation of Interest - whether the appellant is entitled for interest on refund of amount of duty paid during the investigation of the case from the date of deposit or after 3 month from the date of filling appeal in the event when the demand was dropped by the Tribunal order? - Held that - As regard, the deposit made during the investigation it is obvious that there is no provision....... + More


  • 2018 (8) TMI 538

    CENVAT Credit - credit availed on the strength of Photocopy of bill of entry which was certified by the Custom Authority - Held that - The credit was availed by the appellant on photocopy but photocopy was certified by Custom Authority that means the bill of entry is not under doubt - Secondly, he has produced various documents such as bills of entry along with copy of transport LR and Challan, stock register, gate inward register etc. which esta....... + More


  • 2018 (8) TMI 537

    Validity of SCN - cylinders procured for manufacture of the goods - the appellant have neither manufactured nor supplied the packing material to M/s ICI Ltd - Held that - In the SCN the demand was straightaway issued on the debit notes raised towards the cost of cylinder to M/s ICI Ltd. The SCN has not brought out any details of the final product manufactured and supplied to M/s ICI Ltd, therefore, the demand raised on the cylinder cannot be sust....... + More


  • 2018 (8) TMI 536

    CENVAT Credit - various input services - car hiring services - aircraft hiring services - subscription to membership charges - online information & database access service - training service - advertisement & publicity service - denial on account of nexus. - Aircraft hiring services - Held that - Since there is exclusion provided in respect of certain services which exclude such services which are used for personal use. It is necessary to....... + More


  • 2018 (8) TMI 535

    CENVAT Credit - duty paid return goods - denial of credit on the ground that the customers of the appellant while returning the goods have not shown the purpose for which it is returned - Held that - Rules 16 does not prescribe the condition that the supplier of the return goods should mention the purpose. Even if no activity is carried out, the transaction is squarely covered by Rule 16. Therefore, the purpose is not significant for availing the....... + More


  • 2018 (8) TMI 534

    CENVAT Credit - place of removal - services in relation to export of the goods which has taken place from foreign port to the foreign customer s port - denial on the ground that services were beyond the place of removal - Held that - ₹ 5340 was demanded which related to Swacch Bharat Cess paid on the Service Tax. As per the submission of the appellant they have not availed the CENVAT credit as there is no provision for taking the credit. Th....... + More


  • 2018 (8) TMI 533

    CENVAT Credit - input service - whether appellant is entitled for CENVAT credit in respect to the construction services of residential building for the staff - Time Limitation - Held that - Though the appellant have raised the issue of limitations before the Commissioner (A) who has not given any finding as regard the time bar of the demand. Since the issue of limitation is a mixed question of facts and law, the Commissioner (A) was supposed to g....... + More


  • 2018 (8) TMI 532

    CENVAT Credit - input services - construction services - rent a cab services - whether the appellant is entitled for CENVAT credit in respect of services namely, construction service, rent a cab service and conventional services? - Held that - Though the exclusion in respect of rent a cab services was made with effect from 01.04.2011, the exclusion entry reads as (B) services provided by way of renting of a motor Vehicle, is so far as they relate....... + More


  • 2018 (8) TMI 531

    CENVAT Credit - input service - Construction Service - the invoice of Construction Service on which the Credit was availed issued on 24.08.2011 - case of Department is that Construction Service was excluded from the purview of definition of inputs service - Held that - As per the completion Certificate produced by the appellant even to the lower authority, it is clear that the service was completed as on 25.03.2011 for which the invoice was issue....... + More


  • 2018 (8) TMI 530

    Valuation - related party transaction - whether the appellants herein namely; M/s L. G. & M/s Onida are related to the appellant - M/s VPIPL as per the provisions of Section 4(3)(b) of the Act? - If they are so related, whether the goods cleared by M/s VPIPL to the other appellants are liable to be valued in the light of Rules 8 & 9 read with Central Excise Valuation Rules, 2000 for the purpose of payment of duty on such goods? - whether ....... + More


  • 2018 (8) TMI 478

    Liability of Interest and Penalty - reversal of wrongly availed CENVAT Credit before issuance of SCN - whether the appellants are liable to pay interest and penalty on the wrongly availed Cenvat Credit amounting to ₹ 94,208/- despite the fact that much before the issuance of show cause notice they have reversed the same? - Held that - The appellants immediately reversed the Cenvat Credit wrongly availed by them on pointing out by the Depart....... + More


  • 2018 (8) TMI 477

    Clandestine removal - shortages and excesses of goods - Revenue entertained a view that the short found quantity of 1650.426 MT of SS Coils totally valued at ₹ 8.74 Crores (approx.) involving duty of ₹ 90.09 Lakhs stand removed by the appellant clandestinely without issue of Central Excise invoices and without their accountal in the statutory records - for excess found goods it was believed that the same were not entered in the record....... + More


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