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Central Excise - Case Laws

Showing 81 to 100 of 302 Records

• 2014 (1) TMI 1164
  

  Denial of Credit on input services related to trading activity as well as research and development centre - Waiver of Pre-deposit – Held that:- As per the provisions of Rule 6 of the Cenvat Credit Rules whereby the value in case of trading is different between sale price and the cost of goods sold or 10% of the value goods sold, whichever is more, has to be taken into consideration - the total sale value of the traded goods has been taken into consideration while confirming the demand and these figures have been taken from the balance sheet - the offer made by the applicant is sufficient for hearing of the appeal – thus, the applicants are directed to deposit Rupees fifty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.

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• 2014 (1) TMI 1163
  

  Activity manufacture or not – Mixing of masala could be treated as manufacture for captive use in the manufacture of final exempted product – Waiver of pre-deposit – Held that:- Prima facie, mere mixing of various ready to use masalas along with some other ingredients for captive consumption, may not be held to be manufacturing activity - instead of first mixing the various masalas, masalas could have also been used directly on the final product - It is for the sake of convenience practicability and uniformity of taste that masalas are first mixed and then sprinkled - with the transfer of such interim product to the appellant’s own factory located elsewhere does not reflect the marketability of the product; in as much as the admittedly said product is not being available in packed condition for a third party to buy the same – Pre-deposits waived till the disposal – stay granted.

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• 2014 (1) TMI 1162
  

  Correct classification of Goods – Waiver of Pre-deposit - Revenue was of the view that product Calcium Hydroxide which is classifiable as ‘Chemical’ falling under Chapter 28 – Held that:- The report of Chemical Examiner has not described the impurities present in the product which would be very relevant for deciding the classification – appellant was directed to submit Rupees two lakhs fifty thousand as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.

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• 2014 (1) TMI 1161
  

  Demand of Duty because of suppression of facts – Waiver of pre-deposit – Held that:- The Commissioner observed that the applicant suppressed the fact of production and clearance of products falling under different Headings of the Tariff - Prima facie, the Central Excise audit officers in the beginning did not raise any dispute and the demand appears to be barred by limitation – thus, the assessee directed to deposit 50% of duty as a pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.

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• 2014 (1) TMI 1160
  

  Denial of CENVAT credit on GTA service - Waiver of Pre-deposit – Held that:- The tenor of the appeal and the submissions of the learned counsel is such that the definition of ‘input service’ as amended with effect from 1.4.2008 has been given a go-by - for the period beyond 31.3.2008, the benefit of CENVAT credit on GTA service used for outward transportation of final products from the place of removal was not admissible to the manufacturer of the final products – the assessee was not to establish prima facie case in their favour – thus, the appellant directed to pre-deposit 50% of the duty – upon such submission rest of the duty to be stayed till the disposal – stay granted.

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• 2014 (1) TMI 1159
  

  Clandestine removal of goods - Benefit of an exemption Notification No. 3/2004 – No separate accounts maintained – Waiver of Pre-deposit – Held that:- Prima facie case could not be found in the favour of assessee - they were not maintaining separate accounts in respect of inputs used in the manufacture of dutiable and exempted final products - Their claim to the contra appears to be just an ipse dixit - the conduct of the appellant also discloses that they felt that they were entitled to collect 10% of the sale price of the exempted goods from their customer - The purchase order placed on the appellant by the customer indicates this fact - Prima facie, the recovery of money by the appellant from the customer was as agreed between the two - the conduct of the appellant fairly shows that the appellant was proceeding on the premise that they were not maintaining separate accounts in respect of the inputs.

  The applicability of the provisions invoked by the department, Rule 14 of the CCR, 2004 was invocable for recovery of the amount payable by the party in terms of sub-rule (3) of the Rule 6 vide Explanation III to Rule 6 - Rule 14 expressly mentions Section 11A for such recovery - the legal plea is also not prima facie tenable - Assessee is liable to pre-deposit the amount demanded in terms of Rule 6(3) of the CCR, 2004 - the appellant has already paid an amount of Rs. 11,21,394 – hence, the appellant should pre-deposit the balance amount of Rupees Ten lakhs eighty two thousand eight hundred seven as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.

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• 2014 (1) TMI 1158
  

  Dutiable as well as non-dutiable products manufactured – Waiver of Pre-deposit – Held that:-The appellants were manufacturing dutiable as well as exempted final products and were using common modvatable inputs, after availing Cenvat credit - Following Unison Metals Ltd. Vs. CCE [2006 (10) TMI 171 - CESTAT, NEW DELHI]- 8% amount paid in terms of Rule 6 and collected from the buyers would not attract the provisions of Section 11D inasmuch as the amount collected from the buyer already stands deposited with the Revenue – the condition of pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1157
  

  Entitlement of canvat credit on molasses - Denatured spirit cleared – Revenue was of the view that the rectified spirit is not an excisable product – Waiver of pre-deposit – Held that:- Following Ugar Sugar Works Vs. CCE [2007 (4) TMI 31 - CESTAT,BANGALORE] - by paying 5% of the value of rectified spirit in terms of the provisions of Rule 6 the appellant has already reversed the credit to the extent of 40 lakhs approximately – pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1156
  

  Activity amounts to manufacture or not – Cutting of empty boxes – Waiver of pre-deposit – Held that:- Prima-facie, even though the cenvat credit is not admissible on aluminum foil and foil packing empty box as the applicant himself admitted that the process of cutting the same, did not amount of manufacture - while clearing the aluminum foil and foil packing empty box after cutting into small sizes, they have discharged duty on the finished goods which was equivalent to the cenvat credit availed – Thus, pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1155
  

  Clandestine removal of final product - Goods manufactured and cleared to own unit – Waiver fo Pre-deposit – Held that:- Prima facie, the demand stands confirmed against the applicants - Once the Tribunal has held that there was no receipt of raw material by the Rania unit clandestinely manufactured and cleared their final product - the allegation cannot be sustained - Prima facie the assessee is able to establish a case in their favour – pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1114
  

  Exisability of Product – Demand made under Rule 6(3) of CENVAT Credit Rules 2004 – Electricity produced for making use certain inputs – Waiver of Pre-deposit – Held that:- The Commissioner appears to have travelled beyond the scope of the show-cause notice by observing that the assessee ought to have reversed the CENVAT credit taken on inputs used in or in relation to generation of electricity - The show-cause notice had demanded 10% of the price of electricity sold by the assessee - two rounds of litigation have come through before the Commissioner (Appeals) with no consistent view having been taken by any of the authorities having regard to the case of the Revenue as made out in the show-cause notice – pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1113
  

  Application of early hearing Held that:- Though the application for stay was filed way back in March, 2012, it could not be listed & heard by the Tribunal for no fault of the Applicant - both sides have agreed that the matter should be heard at the earliest - the stay application has been fixed for hearing, with the consent of both sides - Decided in favour of Assessee.

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• 2014 (1) TMI 1112
  

  Waiver of pre-deposit of Interest – Refund of cess and Education cess - Revenue was of the view that self re-credit of cess and education cess was not available – Held that:- Once the department itself contended that cess and education cess is not duty of excise so as to disentitle an assessee to claim the self- refund - a contra stand cannot be taken by the Revenue - The amount of interest does not stand quantified by the lower authority till date - the application is to be dismissed - the applicant is given liberty to file a fresh application as and when the interest amount is quantified – stay application not maintainable – Decided in favor of Assessee.

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• 2014 (1) TMI 1111
  

  Denial of cenvat credit – Input services used in trading activity – Waiver of pre-deposit – Whether trading activities were ‘exempted services’ or not - Held that:- The demand raised in the show-cause notice was a demand in terms of Rule 6(1) and not anything under Rule 6(3A) - Trading activities came to be christened as exempted services for purposes of Rule 6(3) as late as in 2011 - The legal fiction was created only for purposes of Rule 6(3) - Prima facie, it has nothing to do with Rule 6(1) - CENVAT credit was taken on input services which were used in trading activities, and utilized it for payment of duty on their excisable products - As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services which were used in trading activities during the material period – Thus, denial of CENVAT credit cannot be faulted – Appellant is directed to deposit Rupees two lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.

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• 2014 (1) TMI 1110
  

  Unaccounted stock of MS ingots - Excess quantity found in transit from factory to job workers premises – Waiver of pre-deposit – Held that:- The assessee admittedly has not paid the fine – Thus, there is no requirement of pre-deposit of the fine - Predeposit is required of only duty and penalty - As regards the duty demanded on the confiscated goods, again, there is no requirement of predeposit vide Section 35F of the Central Excise Act - As regards the duty demanded on the excess goods, the same stands paid and appropriated – Thus, pre-deposits waived till the disposal – Stay granted.

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• 2014 (1) TMI 1109
  

  Denial of cenvat credit – Proper documents could not be furnished - Held that:- CENVAT credit was denied to the party on the ground that the same was taken as excess credit - With regard to the validity of the documents used by the assessee for availing the rest of the credit, the appellant has not made out a prima facie case – the appellant is directed to make a pre-deposit the balance amount of CENVAT credit – stay not granted.

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• 2014 (1) TMI 1108
  

  Condonation of Delay – Delay of 177 days – Held that:- The applicant challenged the order before the Hon’ble High Court and it was held that the question whether inclusion of the pre-delivery inspection charges and after sales service charges is justified is a question to be decided in the appeal, if any, filed against the order-in-original - prima facie it is a fit case for condoning the delay in filing the appeals - The COD applications are allowed.

  Stay application – Held that:- The revenue has challenged the order passed by the High Court - thus, status quo be maintained in respect of the recovery of the dues till then – Stay granted.

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• 2014 (1) TMI 1107
  

  Reversal of CVD - Waiver of Pre-deposit – Held that:- The applicant had cleared 830 Nos. of wheels on reversal of CVD which were availed as credit in their Sodepur Unit - Assessee contended that they were not even required to reverse the said CVD sets as the same were imported against DEEC Scheme without payment of CVD & SAD – assessee had made an offer to deposit Rupees Ten Lakhs as pre-deposit which is accepted – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.

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• 2014 (1) TMI 1106
  

  Restoration of appeal - Clearance from Committee of disputes not granted – Held that:- Following M/s Burn Standard Co. Ltd. Versus Commr. of Central Excise, Kol. II [2013 (11) TMI 615 - CESTAT KOLKATA] - after taking into consideration the opinion of the Larger Bench, once the COD permission has been declined, the issue cannot be reopened again – there was no merit in the application – Decided against Assessee.

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• 2014 (1) TMI 1105
  

  Exisability of product - Residue emerged as red mud during manufacture of aluminium – Waiver of Pre-deposit - Held that:- Assessee contended that the amendment does not deal with the issue of manufacture at all – Relying upon Commissioner of Central Excise Allahabad, UP Versus M/s. Balrampur Chini Mills [2012 (8) TMI 599 - CESTAT, NEW DELHI] - the amendment made in Section 2 (d) has been considered in the case and the Court ordered that ‘Bagasse’, which is a by-product similar to red mud, emerging in the manufacture of sugar is not excisable goods - The question whether residue and or a so called waste is a manufactured product or not is to be examined with reference to each product and there is already a finding of the Tribunal that red mud is not a manufactured item – there is no reason to upset the decision – thus, pre-deposits waived till the disposal – stay granted.

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