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Case Laws
Showing 161 to 180 of 339 Records
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1997 (10) TMI 187 - CEGAT, NEW DELHI
Modvat - Declaration not filed in respect of input copper wire scrap ... ... ... ... ..... egulated in terms of Rule 57H. This requires the satisfaction of the Assistant Collector about the availability of the inputs at the time of filing the declaration either as such or as the final product in the manufacture of which it had been used. Relaxation in the matter of filing the declaration within a period of six months from the date of the duty paying document was not applicable at the material time as it was a subsequent development. In the circumstances, the impugned order in appeal has to be set aside. I order accordingly and allow the appeal and hold that Modvat credit in respect of the inputs not included in the declaration but availed by the respondent is ordered to be recovered from them except for the amount of credit already reversed by them in the RG 23A Part II account while clearing part of the inputs itself under Rule 57F(2) as in force at the material time. Cross objection only seeks upholding of the impugned order and is dismissed as appeal is allowed.
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1997 (10) TMI 186 - CEGAT, NEW DELHI
Valuation - Captive consumption ... ... ... ... ..... lly earned by them in the respective years was applied by the Department at the time of grant of refund. The subsequent development of refund sanctioned in 1984 cannot be considered to be an element of profit normally earned on the sale of such goods in the earlier period. The sale in question had already taken place in the respective years and whatever profit earned earlier was reflected in the balance sheet of those years and this would be in conformity with the provisions of the aforesaid Rules. This provision cannot be understood to cover a subsequent development of refund to effect the normal profit that the assessee would have earned or had actually earned. In view of this position, we are of the view that the course adopted by the Department of adding the element of refund received by the appellants in the profit earned by them for determining the assessable value of the goods in question is not correct. We accordingly set aside the impugned order and allow the appeal.
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1997 (10) TMI 185 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... der T.I. 14H. Hence, I do not feel that there is any difference of opinion between Members on the question of classification of CO2 under T.I. 14H either. Classification of CO2 under T.I. 14H not being in dispute, the same is confirmed. 10. emsp In the premises, I find that there is no difference of opinion surviving for resolution by the Third member. The present Misc. Application is disposed of in the above terms. 11. emsp Registry may place this order before the original Bench for further action, if considered necessary. Sd/- (A.C.C. Unni) Member (J) Final Order No. 553/97-C In view of the majority opinion, the item was classifiable under T.I. 14H (old tariff) as it stood during the relevant period but benefit of Notification No. 235/85 (and not 40/85) was available prospectively from the date of issue of the said notification. The appeal is disposed of in the above terms. Sd/- Sd/- (S.L. Peeran) (S.K. Bhatnagar) Member (J) Vice President Dated 24-10-1997 Dated 23-10-1997
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1997 (10) TMI 184 - CEGAT, NEW DELHI
Refund - Removal of goods under Chapter X procedure ... ... ... ... ..... AR 3 forms were submitted alongwith claim certified by the consignee confirming that the goods were received by the respondents. What was relevant to find out was whether or not the goods removed from the consigner rsquo s end had been received by the consignee. The Revenue have no where contended that these goods which moved under Chapter X procedure for specified industrial purposes were diverted enroute or were not received in the consignee rsquo s factory. Since the receipt of goods by the consignee factory is not disputed, we do not find any merit in the Revenue appeal which seeks to introduce provisions of Chapter VII in Chapter X. Chapter X is a self-contained scheme and is covered under Rules 192 to 196BB. 5. emsp In view of this, we do not find any infirmity in the order of the Collector (Appeals) and we reject the Revenue appeal. We must however, make it clear that consequential relief, if any, will be subject to provisions of amended Section 11B of the CESA, 1944.
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1997 (10) TMI 183 - CEGAT, NEW DELHI
Demand - Limitation - Valuation ... ... ... ... ..... for the purpose of stamping can be excluded from the assessable value is an arguable one. In our view, the appellant was obviously under a bona fide belief that the same was not liable to be included in the assessable value. We also agree with the claim made in support of the appeal that there was no lack of disclosure relevant information to the Department to sustain the charge of suppression because even though the said amount in question had not been mentioned in the price list, the same was indicated in the invoices which have been filed by them along with RT 12 returns. In view of this position, we accept the plea of the learned Counsel that the appellant had not committed any act of suppression which would justify the extended period of limitation. We hold that the show cause notice is barred by limitation and the extended period of limitation was not available with the Department in the facts of the case. The order is set aside on this ground and the appeal is allowed.
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1997 (10) TMI 182 - CEGAT, NEW DELHI
... ...
... ... ..... utilisation/use of inputs lying in stock as on 16-11-1992, its use has been in accordance with Rule 57F(1) of the C.E. Rules and there is no contravention in the present case. The appellants have satisfied the provisions of the Rule as prescribed for utilisation of inputs at the material time. The appellants have filed a revised classification list on 16-11-1992, wherein they declared the final product HDPE fabrics and sacks classifiable under sub-heading 3926.90 and 3923.90 respectively and they have utilised the credit only after filing the declaration, and hence there is no mis-utilisation of credit. In the present case the aspect of the matter lies within the ambit of the judgments cited by the appellants and in view of the law laid down, the lower authorities finding that there has been wrong utilisation of Modvat credit is not sustainable. 12. emsp In that view of the matter, respectfully following the judgments, the impugned orders are set aside and the appeal allowed.
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1997 (10) TMI 181 - CEGAT, NEW DELHI
Natural justice - Demand - Steam ... ... ... ... ..... ly where steam, after generation, is used for doing some work and not in case of generation of steam by itself. In the present case, what was required to be shown was that electric power was used in production of steam and the Department has not been able to substantiate its case in this regard. 20. emsp In the above circumstances, the impugned order cannot be upheld. Even otherwise, there is nothing else in the records before us to substantiate the Department rsquo s charge. In the above situation, the fact that the appellants did not inform the Department regarding the supply of steam to another unit for sale loses significance but could have, at most, resulted in imposition of penalty but the duty in the above facts and circumstances could not be demanded. However, it is interesting to note that no penalty has been imposed. 21. emsp The Department rsquo s case regarding levy of duty remains unsubstantiated. Hence, the impugned order is set aside and the appeal is accepted.
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1997 (10) TMI 180 - CEGAT, NEW DELHI
Stove - Electric Coil Stove ... ... ... ... ..... uter elements and each coiled element can be used separately and independently by use of rotary switch. This definition as placed by the respondents before the Assistant Commissioner is also worth-noticing and supports the respondents rsquo case that the two have to be considered separately construction-wise as well as function-wise. 7. emsp In view of my foregoing discussions, I hold that the electric gas stoves are not hot plates and as such are covered by the exemption Notification No. 33/69-C.E. as held by the learned Member (Judicial). 8. emsp Papers are now being placed before the Original Bench for pronouncement of the majority decision. Sd/- (Archana Wadhwa) Member (J) Dated 7-8-1997 FINAL ORDER In view of the majority opinion that the electric gas stoves are not hot plates and as such are covered by the exemption Notification No. 33/69-C.E., the appeals are rejected. Sd/- (S.L. Peeran) Member (J) Dated 23-10-1997 Sd/- (S.K. Bhatnagar) Vice President Dated 21-10-1997
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1997 (10) TMI 179 - CEGAT, NEW DELHI
Valuation - Trade discount ... ... ... ... ..... considered in this case is whether Trade discount was known to the buyer at the time of clearance as Part II price is different from Part I. Part I price list can be considered as right in rem and Part II can be referred to as right in personam. With reference to Part II the persons entered into the contract and dealing the goods must be aware of the terms of the contract. In right in rem it must be known to the public at large. As can be seen from the Part II price list and the same was known to the customers at the time of clearance of the goods, the claim of the assessee cannot be rejected on the ground that trade discount was not known to the public at large. It is settled position now that if the trade discount is known to the buyers at the time of clearance same cannot be disallowed. In the facts and circumstances, we do not find any infirmity in the impugned order passed by the Collector (Appeals) and accordingly the appeal filed by the department is hereby dismissed.
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1997 (10) TMI 178 - CEGAT, NEW DELHI
... ...
... ... ..... to be set right free of any additional cost. In such a situation, the marketability of the product is enhanced and the charges specified in their respect become includible. The position in the case before us is entirely different. The assessee manufacturer here is not undertaking any responsibility as regards the product sold by him either to the ultimate customer or to the buyer. In such a situation this portion of the deposit cannot be called either a warranty charge or an after-sales-service charge because in this case no promise is extended from the manufacturer to the dealer. Since this portion of the chart does not satisfy the norms of either of these two parties, it cannot be held to be includible in the assessable value. 9. emsp In the result, we find that there was no warrant for inclusion of the sum of Rs. 300/- taken as security deposit in the assessable value. We allow this appeal, set aside the order of the Collector and direct consequential relief, if warranted.
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1997 (10) TMI 177 - CEGAT, MUMBAI
Export of Narcotics - Penalty ... ... ... ... ..... dicating authority in this particular case, among the consideration which weighed with the adjudicating authority in dropping the charges against the respondent is the fact that his mother Harja Begum could also have been proceeded against on the basis of the evidence on recorded with reference to the same offence, but she was not even charged in the show cause notice. The respondent rsquo s situation vis-a-vis the offence and the evidence on record was broadly comparable as regards the degree of involvement with that of his mother. Yet another aspect which the adjudicating authority has adverted to is the fact that the main culprit Kamriddin Ahmed Shaikh has already been brought to book. In these circumstances, if the adjudicating authority had used his discretion not to penalise the present respondent, it will not, in our view, on the facts and in the circumstances of the case, call for a review of the adjudication order. In this view of the matter, the appeal is dismissed.
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1997 (10) TMI 176 - CEGAT, NEW DELHI
Modvat - Declaration ... ... ... ... ..... less the context otherwise requires, any reference in this schedule to a base metal includes a reference to alloys which by virtue of Note 3 are to be classified as alloys of that metal rsquo . In view of the Section Note 4 when an alloy of copper is required to be classified in the heading of copper then there does not appear to be any reason not to accept their declaration under Rule 57G declaring copper waste and scrap as that of brass waste and scrap. rdquo 5. emsp From the tariff heading, it is clear that no definition of brass scrap has been given. Section Note 4 provides that an alloy of copper is required to be classified in the heading of copper. 6. emsp In the present case, the respondents have declared copper scrap and also given the tariff heading and the Section Note 4 provides that an alloy of copper is to be classified in the heading of copper. In view of the above, I do not find any infirmity in the impugned order. The appeal filed by the Revenue is dismissed.
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1997 (10) TMI 175 - CEGAT, NEW DELHI
Aluminium scrap - Benefit of Notification No. 217/86-C.E. - Demand - Clandestine removal - Confiscation
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1997 (10) TMI 174 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... relied on the Board rsquo s Circular No. 27/90-CEX, dated 18-7-1990 and also Madurai Collectorate Trade Notice No. 100/90, dated 22-8-1990 which has been published in 1990 (49) E.L.T. T93 by which the Board has directed the classification of the impugned product under Heading 84.79 as machines and appliances having individual functions not specified or included elsewhere in this chapter. We have perused the records and we have also seen the pamphlet pertaining to the product which is nothing but a desert cooler which is distinguishable from air conditioners both in its function as well as in its value. Since Board has ordered the classification of impugned goods under Heading 84.79, the department cannot now turn back and claim the classification under alternative heading. In view of the Board rsquo s circular having directed the classification under Heading 84.79 which is binding on the authorities, we do not find any merits in this appeal and hence, the appeal is rejected.
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1997 (10) TMI 173 - CEGAT, NEW DELHI
Modvat - Show Cause Notice ... ... ... ... ..... for carrying bottles for the manufacture and marketing of aerated bottles (final product), are covered by term packaging material rsquo under Rule 57A on which Modvat credit is admissible to the appellants. We note that the decision cited and relied upon by the learned SDR is Single Member Bench decision whereas the decision in the case of Black Diamond Beverages Limited cited and relied upon by the appellants is by two Member Bench, therefore, the decision in the case of Black Diamond Beverages Limited will prevail over the decision of Amritsar Beverages Private Limited. Moreover, we find that the decision in the case of Black Diamond Beverages Limited is later decision than in the case of Amritsar Beverages Private Limited. Having regard to the above facts and discussions, we hold that Modvat credit will be admissible on plastic crates prior to 17-11-1995. 6. emsp In the result, the appeal is allowed. Consequential relief, if any, shall be admissible in accordance with law.
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1997 (10) TMI 172 - CEGAT, NEW DELHI
... ...
... ... ..... al relied upon the decision of the Addisons Company Ltd. v. CCE (supra). The Tribunal held that as long as the goods used in or in relation to the manufacture of final product and are not specifically excluded from the scope of exclusion clause of Rule 57A or excluded by Notification No. 157, dated 1-3-1986, the Modvat credit is to be allowed. This view further found support from the decision of Hon rsquo ble High Court in the case of Singh Alloys and Steel Ltd. v. Assistant Collector of Central Excise reported in 1993 (66) E.L.T. 594. The Hon rsquo ble High Court held that everything is input if it is manufactured and used in relation to manufacture of final product. It does not matter that the items are used in the machinery or for the purpose of machinery. The only question is that they are used in or in relation to manufacture of final product. 6. emsp In view of the above discussion, I find no infirmity in the impugned order. The appeal filed by the Revenue is dismissed.
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1997 (10) TMI 171 - CEGAT, NEW DELHI
Modvat - Capital goods ... ... ... ... ..... t used for processing goods and covered by the definition of capital goods under Rule 57Q. Regarding cooling vessels, as seen from the grounds of appeal, they are used in the Chyawanprash section for cooling of Chyawanprash after manufacture prior to filling in containers. The necessity for cooling vessels arises because Chyawanprash has a high temperature. The cooling vessels are jacketed and the space between the wall of the vessels and jacket is filled with cold water to reduce the temperature of Chyawanprash and to bring the same in a packable condition. Since undisputedly the cooling vessels are used for the purpose of cooling Chyawanprash before putting into marketable condition, they are used for a purpose which is essential to be carried out in the process of manufacture and therefore, can be considered as capital goods under Rule 57Q. In the result, I hold that all the disputed items are entitled to Modvat credit and set aside the impugned order and allow the appeal.
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1997 (10) TMI 170 - CEGAT, NEW DELHI
... ...
... ... ..... 12. emsp In the present case the credit on ferrous waste and scrap lying in the factory premises related to the period prior to 1-3-1994 and before 1-3-1994 pipes and tubes were exempted from payment of duty in terms of Notification No. 202/88, dated 20-5-1988. Rule 57H of the Central Excise provides that the Asstt. Commissioner may allow credit of duty paid on inputs received by the manufacture of immediately before or after obtaining the dated acknowledgement, if he satisfies that such inputs are lying in stock or received in the factory on or before 1-3-1994. 13. emsp The Commissioner of Appeal, Central Excise has not considered the fact regarding the duty payment on the inputs i.e. on ferrous waste and scrap. In view of above discussion, impugned order is set aside and the matter is remanded to the Commissioner (Appeals), Allahabad for deciding the appeal afresh after granting opportunity of personal hearing to the respondents. The appeal is disposed of by way of remand.
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1997 (10) TMI 169 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... arges towards development and tooling was specifically incorporated by them in the proforma of the price list. Shri Nambirajan submits that a copy of the purchase order was enclosed with the price list. Even if it was not so, the specific reference should have enabled the department to seek a copy thereof. The relevant rules require the jurisdictional officer to examine the classification lists and the price lists and to make relevant enquiries before accruing their approval. Their failure to notice the collection of such charges by the appellants cannot become a basis for alleging suppression on part of the assessee at a later date. The facts before us clearly bring out that the allegation of suppression was wrongly made. We have examined the judgment cited by the DR and find that ratio thereof is not relevant to the case before us. The demand confirmed, therefore, is hit by limitation. We allow this appeal, set aside the lower orders and direct consequential relief, if any.
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1997 (10) TMI 168 - CEGAT, CALCUTTA
Evidence - Natural justice - Personal hearing - Seizure - Show cause notice - Confiscation and penalty
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