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Case Laws
Showing 161 to 180 of 467 Records
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1997 (9) TMI 314 - CEGAT, MADRAS
... ... ... ... ..... f on verification, it is found to be an alloying agent, the benefit could be allowed. 5. emsp We have considered the pleas made by both the sides. Going by the write-up and inasmuch as the position as given in the write-up is not contradicted, it is seen that use of Iva Plast and Aluminium Oxide is during the process of the manufacture of the finished product at different stages of manufacture and the use of the same is a technical necessity. We, therefore, in the circumstances hold that the benefit of modvat credit is available to the appellants. In regard to Ferro Phosphorous, we observe the learned lower authority has not entered any finding. However, if on verification, it is found that the use is as set out in the write-up, the appellants would be entitled to the benefit of the modvat credit. For this limited purpose, we remand the matter to the original authority for verifying the use of the same. The appeals are allowed in the above terms in respect of the above items.
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1997 (9) TMI 313 - CEGAT, MADRAS
Electrical insulators ... ... ... ... ..... ent. The scope of this Heading 8547 set out under HSN does not lend to the interpretation as placed by the lower appellate authority on the scope of tariff heading in the context of the use of the material in question. As against this, the description of the item under 8546 appears to be more broad and the Tribunal also in the case of tapes in the judgment cited in the lower appellate authority rsquo s order portion cited supra held the same to be falling under this chapter heading. In our view the issue has not been examined in the correct perspective and in depth and the matter will have to be re-examined in the context of Tariff Headings 8546, 8547 vis-a-vis Chapter 39 after taking into consideration the scope of tariff heading as spelt out under HSN. We, therefore in the circumstances set aside the impugned order and remand the matter for de novo consideration and decision in the light of our observations above in accordance with law. The appeal is thus allowed by remand.
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1997 (9) TMI 312 - CEGAT, NEW DELHI
Modvat credit taken on the basis of credit notes ... ... ... ... ..... the manufacturer. In other words, for the invoice to be acceptable the dealer issuing the same must have bought the goods direct from the manufacturer and not from another dealer. That is only meaning which could be assigned to this condition. rdquo 7. emsp Though these decisions of the Tribunal cited above are not directly on the issue before me, but they lend support to my observations that in the initial stage of introduction of invoices as duty paying documents for the purpose of taking Modvat credit, the position was fluid. Looking to the facts of the case that the goods were duty paid, they were received in the factory and used as inputs in the manufacture of the final product, I hold that Modvat credit will be admissible to the appellants. However this is being allowed as a special case in view of the facts and circumstances of the case. In the result, the appeal is allowed with consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1997 (9) TMI 311 - CEGAT, NEW DELHI
Modvat - Capital goods ... ... ... ... ..... ny material to controvert the lower authorities rsquo finding that the Range Officer rsquo s report that the said compressors were for refrigeration application. In terms of Rule 57Q(1)(d) only compressors ldquo other than a kind used for refrigeration and air conditioning applications rdquo would be eligible for credit. I, therefore, confirm the lower authorities rsquo orders disallowing credit on the said item. ORDER 17. emsp In view of the above, I hold as under A. Appeal No. E/1650/97-N.B. is allowed setting aside the impugned order. B. emsp As regards Appeal No. E/1651/97-N.B. filed against the Order-in-Appeal No. 519-C.E./M.R.T./96, (i) I set aside the impugned order disallowing Modvat credit on Poly Vinyl Alcohol and refractory material and allow appellant rsquo s claim for credit on the said goods under Rule 57Q (ii) I reject appellant rsquo s claim for credit on air compressors and confirm the lower authorities rsquo finding on the same. 18. emsp Ordered accordingly.
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1997 (9) TMI 310 - CEGAT, NEW DELHI
Modvat - Deemed credit ... ... ... ... ..... re-rollers will be able to get the deemed credit facility on ingots and other re-rollable materials received by them from outside at the rate of Rs. 365/- per M.T. so long as those inputs are used in their factory with reference to undergoing any melting in the manufacture of goods falling under Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. Since this order is similar to the orders issued in respect of re-rollable materials in the appeals filed by the assessees and in the absence of restricting clause, following the ratio of Pareek Ferro (P) Ltd. case (supra), I hold that respondents are entitled to take credit in respect of the items in question from 1-4-1987. Accordingly, the concerned Asstt. Commissioner is directed to recalculate the duty since credit is not available up to 1-4-1987. In the facts and circumstances of this case, penalty of Rs. 25,000.00 has been reduced to Rs. 10,000.00. 12. emsp All the four appeals are disposed of in the above terms.
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1997 (9) TMI 309 - CEGAT, NEW DELHI
Classification - Appeal by department - Authorisation ... ... ... ... ..... argued that their product is coated sheets and had been coated with the various ingredients referred to in the test report. As we have observed above, test report is about the chemical composition of the sheets and does not show the metal or other alloy with which the sheets were coated. We find that the ld. Collector of Customs (Appeals) had not given any reason as to how the goods were covered by S. No. 6 of the Notification No. 57/87-Cus., dated 1-3-1987. In the test report referred to by the appellant, there is no reference to the coating aspect of the sheets and only refers to the composition of steel utilised in the manufacture of the sheets in question. This test certificate only refers to general chemical composition. 10. emsp In view of the above discussion, we consider that the views taken by the ld. Collector of Customs (Appeals) is not based on facts on record. As a result, we do not agree with his views and as a result the appeal filed by the Revenue is allowed.
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1997 (9) TMI 308 - CEGAT, MADRAS
Demand - Evidence ... ... ... ... ..... r. The evidence collected by the Department itself should have been discussed in the adjudication order and it is in the light of the evidence which is available the statement given by the Managing Director should be assessed in the view of the fact that the Department itself felt that corroboration by these processes are required in the facts and circumstances of the case. In this view of the matter, we find that non-consideration of these evidences as well as the pleas advanced by the appellants need remand of the matter, since the principles of natural justice are violated. In view of the above reasons, we set aside the impugned order and remand the matter back to the adjudicating authority for de novo consideration of the above said facts as indicated in the impugned order by granting an opportunity of personal hearing to the appellants and then to decide the matter. The amount already deposited by the appellants shall abide by the final result in the de novo proceedings.
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1997 (9) TMI 307 - CEGAT, NEW DELHI
... ... ... ... ..... 1 (A. No. E/4735/92-A) stating that generally Part II prices would be lower than Part I Prices but in this case it was contra and therefore, in respect of the clearances made to independent buyers wholesale dealers duty should be paid on the higher prices shown in Part II price lists. Notice proposed demand of differential duty. Though the appellant resisted the notice, Assistant Collector passed two orders confirming the demands and these orders have been confirmed by the Collector (Appeals). Hence the present appeals. 2. emsp In the appellant rsquo s own case, the Tribunal has held that different prices charged from independent wholesale dealers and industrial consumers are valid and the prices charged from industrial consumers in the circumstances cannot be adopted to determine the assessable value of goods sold to independent wholesale dealers. It is reported in 1993 (65) E.L.T. 56 (Tribunal). Following this decision we set aside the impugned orders and allow the appeals.
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1997 (9) TMI 306 - CEGAT, MADRAS
Coffee machinery - Import of coffee huller plant with separate invoices for each item of the machinery
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1997 (9) TMI 305 - CEGAT, MUMBAI
Adjudication - Natural justice ... ... ... ... ..... impugned order, we find that there is an indication that at the end of the second hearing of the case during one of which a witness was cross-examined, the counsel for the appellant had made his submission with a plea that the case may now be closed as the duty involved is not very large. In the light of the peculiar facts of the case, the present appeal on violation of principles of natural justice does not have much force. We further find that the appellants have in any case paid up the duty amount demanded viz. 11,227.75. On the question of the quantum of penalty and modification thereof, the fact remains that the evidence on record shows that the appellants have been given sufficient opportunity to present their case and in these circumstances and having regard to the total amount of duty involved which is comparatively small, we are of the view that the penalty on the appellants should be set aside. We order accordingly. 4. emsp Appeal is disposed of in the above terms.
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1997 (9) TMI 304 - CEGAT, NEW DELHI
Container cost - Exemption therefrom ... ... ... ... ..... have to determine cost of containers for the purpose of working out the benefit of exemption. Evidently, the Government was of the opinion that this exercise would consume considerable amount of effort and time and in order to cut down this exercise the Government fixed the cost of containers of certain specified sizes. This cannot mean that the exemption could relate only to the cost of containers of the prescribed sizes. Where the containers are of sizes not referred in the explanation, the cost has to be determined by the adjudicating authority on the basis of the materials available and the benefit of exemption cannot be denied. The same view is indicated in the Ministry rsquo s instructions in F. No. B. II/4/83-TRU, dated 8-7-1983. This view has also been taken by the Tribunal in Sarabhai Chemicals Ltd. v. Collector of Central Excise, Baroda 1994 (72) E.L.T. 219 (Tribunal) . In this view, the impugned orders cannot stand and they are set aside. 4. emsp Appeal is allowed.
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1997 (9) TMI 303 - CEGAT, NEW DELHI
Money credit ... ... ... ... ..... -75 and Paraldehyde manufactured by the appellants - according to the Department the benefit is not available as these two final products are not specified as such in the notification while according to the appellants the two products are only wastes or by-products and not final products or alternately, once acetaldehyde is manufactured and entitled to the benefit of the scheme, its further polymerisation into paraldehyde cannot disentitle it from the above benefit. 8. emsp In view of the above discussion, I consider that the demand of Central Excise duty in respect of denaturants in the denatured ethyl alcohol was not correct. 9. emsp The appellants have also referred to the question of limitation and have pleaded that the major portion of the demand was hit by time bar. 10. emsp As I consider that the appellants have a case on merits, it is not necessary to go into the question of limitation. 11. emsp Taking all the relevant considerations into account, I allow this appeal.
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1997 (9) TMI 302 - CEGAT, MADRAS
Penalty - Valuation ... ... ... ... ..... manded as duty. 10. emsp Since the issue is squarely covered by the ratio of the decision of the tribunal, we take-up the appeal itself for disposal with consent of both the sides. We observe that in para-19 which has been relied on by the ld. Chartered Accountant in the case of Daiichi Karkaria the tribunal after analysing the position in regard to the purpose of Modvat has clearly held that for arriving at the assessable value in terms of Section 4(1)(b) under Valuation Rules 6(b)(ii) the Modvat element would require to be excluded. The East Regional Bench in the case of CC v. Konark Television Ltd. reported in 1997 (22) R.L.T. 277 has distinguished the ratio of the decision of Mysore Paper MIlls case and we are in full agreement with the reasoning of the Bench in that order. In view of the above, we hold the demand as made is not sustainable in law and so also the penalty levied. We, in the circumstances, set aside the impugned order and allow the appeal of the appellants.
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1997 (9) TMI 301 - CEGAT, MADRAS
Ferro-alloys contained in waste and scrap when cleared without payment of duty under Notification No. 55/86-C.E. is not eligible to benefit of Notification No. 54/86-C.E.
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1997 (9) TMI 300 - CEGAT, CALCUTTA
Classification ... ... ... ... ..... e governed, in the absence of any other material of higher persuasive value, upon the Explanatory Notes to H.S.N. He, therefore, submits that in the light of the said Explanatory Notes to the H.S.N., classification of goods such as Dog Spikes would be determined under the Heading 73.17 and for Rail Screws and Plate Screws under the Heading 73.18. 6. emsp We have carefully considered the submissions of both sides. We have also gone through the impugned Order. We are inclined to agree with the submissions of the learned JDR that Central Excise Tariff is based on H.S.N. Therefore, the Explanatory Notes to H.S.N. have a high persuasive value for determination of the classification. H.S.N. Notes as pointed out above by the learned JDR supports the Revenue. Consequently, we set aside the impugned order and allow the appeal of the Revenue and hold that the classification of the goods in question will be determined as pointed out by the Revenue i.e. as held by the original authority.
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1997 (9) TMI 299 - ALLAHABAD HIGH COURT
Writ jurisdiction - Interpretation of statute ... ... ... ... ..... erent intention appears the repeal shall not affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act has not been passed. (emphasis supplied) 3. emsp From a perusal of Section 6 of the General Clauses Act, it is clear that the remedy of reference will not be affected, which the petitioner may avail in accordance with law. 4. emsp The petition is dismissed on the ground of alternative statutory remedy of reference.
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1997 (9) TMI 298 - CEGAT, NEW DELHI
... ... ... ... ..... d a second time in the impugned order of the ld. Collector (Appeals) is para 8. However, having regard to the fact that Modvat credit was taken on the strength of original copy of the invoice, we do not see any legal infirmity in the findings of the ld. Collector (Appeals) holding that Modvat credit of Rs. 60,309.72 taken by the party on the original copy of the invoice is not admissible to them. We uphold this finding. 12. emsp On careful examination of the submissions made and the case laws cited and relied upon by the Appellants, we hold that Modvat credit of duty shall be admissible to the Appellants wherever the cost of packing material, even on instalment basis, is included in the assessable value. In all the above appeals, the Appellants submitted that the cost of glass bottles and plastic crates was included in the cost of aerated water. Having regard to this fact, we allow the seven appeals in the above terms with consequential relied, if any, in accordance with law.
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1997 (9) TMI 297 - CEGAT, MADRAS
Classification ... ... ... ... ..... greasing and for inflating the tyres. 3. emsp The ld. lower authority has held the goods to be considered as compressor only. The whole set is mounted as one unit and the compressor forms one of the components in the Unit. The ld. lower authority has assessed the goods as a compressor holding that the principal function is that of the compressor. We observe that the principal function has to be read as the function which a particular unit is designed for and the function here is that of inflating the tyre or for high pressure greasing. In that view of the matter, the ld. lower authority was in error in having assessed the goods under T.H. 84.14. In our view the unit has to be assessed under the residual T.H. 84.79 which covers machinery falling under ldquo individual functions rdquo . The respondents would not be prejudicial by assessment under this T.H. as the rate of duty under 84.67 and 84.14 is the same. With our above observations, the appeal of the Revenue is dismissed.
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1997 (9) TMI 296 - CEGAT, CALCUTTA
Card-board - Adjudication - Remand on a particular point ... ... ... ... ..... re, totally unwarranted. We, further, observe that it is irrelevant for the Commissioner to observe that the imported goods were not used in the export product. It is apparent from the clarification relied upon by the learned Consultant for the appellants herein, that this is not the intention behind the Explanation (iii) of the Notification No. 203/92-Cus. Accordingly, we do not find any valid basis on the part of the Revenue to deny the benefit of the Notification No. 203/92-Cus. and hence after setting aside the impugned order, we allow the appeal of the appellants herein, for extending the benefit of the said notification to the appellants. 4. emsp At this stage, learned Consultant prays for expediting the release of the goods since these are still in the custody of the Revenue. We agree with the plea of the learned Consultant and the Revenue is accordingly directed to implement the Tribunal rsquo s order as aforesaid within one month of the date of receipt of this order.
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1997 (9) TMI 295 - CEGAT, MADRAS
Classification ... ... ... ... ..... iew the appeal is partially allowed by holding that bare seats used for two-wheelers are classifiable under Chapter Heading 87.14 of the Central Excise Tariff and the bare seats of the kind used for motor vehicles except for two-wheelers the matter is remanded to the learned lower authority to find out whether the correct classification is under 87.08 or 94.01. The appeal is allowed in the above terms. The adjudicating authority should decide the matter with respect to the bare seats of a kind used for motor vehicles except two-wheelers by grant of personal hearing to the appellants. 5. emsp Accordingly, we find that since these refund applications are also connected matters which are required to be decided in the light of our earlier order, we set aside the impugned order and remand the same to the adjudicating authority for de novo consideration and decision in the light of the above said decision quoted supra. 6. emsp The appeals are, accordingly, allowed by way of remand.
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