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2007 (10) TMI 720
... ... ... ... ..... on the Board's Circular No. B1/6/2005-TRU dt. 27-7-2005, by which the scope of manpower recruitment service prior to 16-6-2005 was explained and simultaneously explained the expansion of the scope of the service from 16-6-2005. He submits that they are paying a service tax wherever applicable after 16-6-2005. 4. After hearing both the sides, we feel that the applicants have made out a strong prima facie case in their favour and accordingly, we grant unconditional stay and waive pre-deposit of the dues as per the orders....... + More
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2007 (10) TMI 709
... ... ... ... ..... ppeal No. E/2184/06. Heard parties. Appeal admitted on the question of law as formulated in para 28. Hearing of the appeal expedited.
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2007 (10) TMI 704
... ... ... ... ..... entry has been reversed which amounts to not taking credit. Hence, in this case, both the conditions are satisfied. Hence item No. 1 of the table to notification No. 14/2002-CE would apply and accordingly the grey fabrics would attract nil rate of duty. 12. It is, however, required to be noted that the aforesaid decision is in connection with a particular circular and so far as the facts of the present case are concerned, from a reading of the show cause notice itself, it cannot be concluded that the show cause notice has ....... + More
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2007 (10) TMI 703
... ... ... ... ..... n the case of CCE, Delhi-III Vs. Maruti Udyag Ltd. reported in 2007 (81) RLT 804 (P H). The Special Leave to Civil Appeal No. CC3915/2007 filed by the Commissioner of Central Excise, Delhi-III, against the aforesaid judgment was dismissed by the Supreme Court. 3. We are of the opinion that Punjab Haryana High Court has held that if modvat credit was not utilized by the assessee he was not liable to pay interest on the utilised modvat credit. 4. In view of the aforesaid judgment the reference has to be answered in favour of....... + More
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2007 (10) TMI 680
... ... ... ... ..... licate. The case of the petitioner is that they are using the power for processing colour fixation by passing steam or applying sodium silicate but the case of the Department is that the assessee is engaged in dyeing of various types of cotton woven fabrics, with aid of power, on a machine called Jigar dyeing or Peding Mengal in common parlance. When there is a disputed question of fact i.e. whether the petitioner is engaged in colour fixation by passing steam or applying sodium silicate or engaged in dyeing of various typ....... + More
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2007 (10) TMI 679
... ... ... ... ..... . Respondents waive service. To be heard along with Central Excise Appeal No. 119 of 2007. Hearing of the appeal expedited.
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2007 (10) TMI 674
... ... ... ... ..... ELT 47, holding Welding Electrodes to be capital goods upto 23.7.1996 ? (B) Are the words used in or in relation to the manufacture not wide enough to encompass the process by which the Raw Mill and the Cement Mill are rebuilt through welding, without which the Mill cannot carry out activity of cement manufacture ? Shri F.T. Mirza, the learned Counsel waives notice on behalf of the respondent.
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2007 (10) TMI 673
... ... ... ... ..... he Supreme Court in the case of Commissioner v. Nagammai Cotton Mills Ltd. Reported in 2003 (153) ELT A94 (SC)- wherein the Tribunal held that Rule 57G of the Central Excise Rules 1944 is not mandatory and it is a directory. The Tribunal allowed the appeal of the assesse and remanded the matter to the Commissioner of Central Excise to re work out the duty payable by the assesse. This order is called in question raising the substantial question of law as under Whether MODVAT benefit can be extended suo moto when filing decl....... + More
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2007 (10) TMI 671
CENVAT/MODVAT credit - capital goods - cement - steel bars - waste - rule 57(U) of the Central Excise Rules, 1944 - Held that: - the cement, steel plates and bars in respect of which modvat credit has been availed of by respondent no.2 have been used for providing support to machines - decided against Revenue.
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2007 (10) TMI 667
... ... ... ... ..... ellant is liable to be penalized under the provisions of Section 11AC and Rule 27 of the Central Excise Rules, 2002. As the Ld. Commissioner (Appeals) has not considered these provisions of law while upholding the adjudication order, to my mind, the impugned order suffers from infirmity. 7. Accordingly, the impugned order to the extent it upholds the imposition of penalties on the appellant is set aside and remanded back to the Ld. Commissioner (Appeals) to consider the issue afresh, in light of the submissions of the appe....... + More
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2007 (10) TMI 666
... ... ... ... ..... clarification issued by the C.B.E. C. The adjudicating Commissioner has discarded the said orders saying that these decisions are not binding on her. She has also failed to take note of the Finance Minister s Budget Speech clarifying the duty structure for the textile industry, notified under Notification No. 14/2002-C.E., which was issued as a part of the Budget 2002-03. 3. In view of the foregoing, we are of the view that the Commissioner has misdirected herself to apply the higher rate of duty in the case of the appella....... + More
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2007 (10) TMI 652
... ... ... ... ..... mpts, in public interest, all tea produced in India and exported by the Export-Oriented Units from the levy and collection of cess. Ld. SDR reiterates the findings of the Commissioner (Appeals). 3. I have carefully considered the case records and rival submissions. As per Circular No. 60/1/2006-CX dt. 13-1-2006 issued by the CBEC, goods are exempt from payment of cess levied under any Act of the Parliament when exported, if in relation to levy and collection of such duty, the provisions of the Central Excise Act and the Ru....... + More
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2007 (10) TMI 646
MODVAT/CENVAT credit - denial on the ground that they have availed cenvat credit on the basis of the invoices supplied by the registered dealer, who has not supplied duty apid inputs but has supplied non duty paid scrap to appellant - Held that: - the Revenue has not considered the fact that the appellant had received and consumed the inputs in the factory premises and paid for the same. There is also no contrary evidence to show that the appellant had not paid the supplier's invoices raised on them - appeal allowed.
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2007 (10) TMI 621
... ... ... ... ..... entical product through named differently i.e. Mahindra Armada . On the factual matrix, the issue involved in that case is same as it is before us today and in respect of the very same appellant s factory at Nasik. 15. In our view, the very basis on which the Commissioner has held that the capacity of the vehicle is less than 10 persons, relying upon the provisions of Maharashtra Motor Vehicle Rules does not survive, as we have held in our final order dated 19-7-2005. 16. Accordingly, we are of the view that the appellants....... + More
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2007 (10) TMI 619
Central Excise – Clearance of goods not made on provisional basis - the decision in the case of MAURIA UDYOG LTD. Versus COMMISSIONER OF CENTRAL EXCISE [2006 (8) TMI 49 - PUNJAB & HARYANA HIGH COURT] contested, where it was held that Unable to accept the request as matter covered by judgments of S.C. - Held that: - the decision in the above case upheld - appeal dismissed.
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2007 (10) TMI 614
... ... ... ... ..... e Rules, 2002 on payment of duty, is allowed under Rule 5 of Cenvat Credit Rules, 2002? Without adverting to the facts of the instant appeals, we deem it just and appropriate to notice that another similar appeal challenging same common order dated 9-2-2007 (A-3), being C.E.A. No. 81 of 2007 (Commissioner of Central Excise, Rohtak v. M/s. Indo Dane Textile Industries, Kabri Road, Panipat) has already been dismissed by us on 12-10-2007 2012 (275) E.L.T. 189 (P H) . Accordingly, these appeals are also dismissed in terms of o....... + More
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2007 (10) TMI 612
... ... ... ... ..... the Tribunal in favour of the respondents in the cases mentioned as follows (1) CCE, Vadodora-II v. Gandhi Travels - 2007 (79) RLT 774 (CESTAT-Ahmd.) (2) Prasnnna Travels Pvt. Ltd. v. CCE and ST, Pune - 2007 (8) STB 34 (Tribunal-Mumbai) (3) Shree Khurana Travels Raj Tours and Travels v. CCE, Pune. 3. In view of the above, I do not find any justification to interfere the order of the Commissioner (Appeals). Accordingly, the appeals filed by the revenue are rejected.
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2007 (10) TMI 607
... ... ... ... ..... 0 will not fall under chapter heading 56.07 as the understanding was that the appropriate duty paid on the inputs will include nil duty also and it is only after a clarification by the Apex Court in its decision in Dhiren Chemicals, holding that nil duty payment is not payment of duty at appropriate rate, that the show cause notice came to be issued for the period subsequent to the date of the clarification. In this view of the matter, no charge of suppression can be leveled and upheld against the appellants. In the result....... + More
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2007 (10) TMI 542
Production capacity based duty - Abatement ... ... ... ... ..... nd Vijay Anand Fabrics (P) Ltd. v. CCE, Hyderabad 2004 (177) E.L.T. 420 (Tri.-Bang.) . 2. emsp We have heard both sides in the matter. We are of the considered opinion that both the authorities are not correct in directing the assessee to pay the duty in tax as the assessee had paid the duty in advance for the month of July. The authorities have gone by Rule 96ZQ(f) which applies for closure of stenter for less then one month. In the present case, the stenters was closed for more....... + More
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2007 (10) TMI 541
Production capacity based duty ... ... ... ... ..... The appellant cannot be penalized for the short coming of the Department. Further the Commissioner (Appeals) has relied on the decisions of the Southern Bench of CEGAT in the case of Chimmanlal Silk Mills reported in 2000 (120) E.L.T. 766 (Tri.) holding that the demand of Rs. 5,35,246/- on account of inclusion of the length of gallery does not survive. She has also held that no duty could be demanded for the balance amount of Rs. 3,33,713/- for the period during which High tech make stenter ....... + More
