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2016 (7) TMI 1070
Suomotu adjustment of the excess duty paid - differential duty was paid every month after self adjusting the excess and short payments - Held that:- We find that the department has taken into account only the duty short paid and not the duty paid in excess - While holding that the order passed by the authorities below is erroneous and are liable to be set aside, we hold that with regard to refund, it is proper for the appellant to approach the office concerned for verification and certificate of excess payment which cannot be verified in this ....... + More
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2016 (7) TMI 1069
Cenvat credit on purchase of dumper falling under Chapter 87, which was used for shifting, handling and internal transportation of raw material and semi-finished goods inside their factory. - Held that:- Considering the dumpers as capital goods which are used for the purpose of movement of material within the factory the purpose for which the Tribunal has allowed the Modvat/Cenvat credit for similar capital goods I find no justification to take a different view for dumpers. Accordingly, the impugned order is set aside. - Decided in favor of assessee.
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2016 (7) TMI 1068
Claim of interest on delayed refund - Rate of interest 6% or 12% - Held that:- It is seen that both the Hon'ble High Court and the Apex Court have inherent powers to grant interest. Tribunal being a creature of Central Excise Act cannot grant the relief, not prescribed under the said Act. I find that this argument regarding inability of Tribunal to act beyond the powers/relief available under the Central Excise Act was not raised in the Sheela Foam Ltd. (2003 (5) TMI 78 - CEGAT, NEW DELHI) and LML Ltd. (2014 (8) TMI 704 - CESTAT NEW DELHI). Th....... + More
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2016 (7) TMI 1067
Demand of duty - manufacturing of cement - it was observed that on average basis each time they had filled excess quantity of 'Net Mass of Cement' more than 50 kg in the bags than the declared standard net quantity of 50 kg per bag shown as clearance in their statutory records. Evidently, the assessee has paid Central Excise Duty on the Standard Net Weight, i.e., 50 kg per bag and the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty leviable thereon. Held that:- keeping in view th....... + More
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2016 (7) TMI 1066
Cenvat Credit - input services - nexus with manufacturing activity - repair and maintenance service and erection and commissioning services with reference to water pipe line laid by the appellant to obtain water from Sharda OCM Plant situated away from the manufacturing facility of the appellant. - Held that:- In this context, it is to be seen that for the appellant, water is one of the main input items used in the manufacture of paper. Admittedly, water is being transported from outside by a pipe line laid and maintained by the appellant. “In....... + More
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2016 (7) TMI 1065
Principle of res-judicata - lapsing of credit lying unutilized on 16/3/1995 with a manufacturer of tractors falling under Heading No. 87.01 or Motor Vehicles falling under Heading 87.02 and 87.04 or chassis of such tractors or such motor vehicles under Heading 87.06 - Held that:- Apex court in the Eicher Motors case [1999 (1) TMI 34 - SUPREME COURT OF INDIA] had neither dealt with the compound levy scheme formulated under Section 3A nor has it been held that the Rules or Notifications framed under Section 3A were ultravires. The above discussi....... + More
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2016 (7) TMI 1064
Cenvat credit - eligible input services - credit of service tax paid on (a) technical inspection and certification service w.r.t. the pipelines for transport of water from dams to the Dariba unit and b) service tax paid on installation service for laying of the said pipelines for transport of water to Dariba unit. - Held that:- The admitted facts are that water is essential in the manufacturing process, the pipelines are exclusively used for transport of water for the said purpose. The service tax paid is on services received w.r.t. pipelines........ + More
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2016 (7) TMI 1030
Claim of exemption - Area based exemption - the original authority rejected ₹ 72,963/- on the ground that the product Acid Oil was not manufactured before 31.12.2005, hence, not eligible to the benefit of said exemption Notification. - Notification No.39/2001-CE dated 31.07.2001 - Held that:- a categorical submission has been advanced by the appellant before the Ld. Commissioner (Appeals), and evidences of installation of plant and machinery prior to 31.12.2005, capable to manufacture “Acid Oil” were produced and also before us a categor....... + More
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2016 (7) TMI 1029
Clandestine removal of goods - shortage of goods - Central Excise conducted stock verification of raw materials and finished goods - Held that:- apart from the allegation of shortage based on estimation, no other corroborative evidence is presented to show that possible clandestine manufacture, clearance, transport or buyers of such goods. - Demand set aside - Decided in favor of assessee.
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2016 (7) TMI 1028
CENVAT credit - transfer of CENVAT credit from lessor to the lessee - Rule 10 of CENVAT Credit Rules, 2004 - the appellant is rightly entitled to the CENVAT credit amounting to ₹ 49,08,230/- which was originally permitted to be transferred by the Assistant Commissioner, Yeshwathpur, Bangalore by his letter dated 23.11.2007 and there is no merit in the orders passed by the lower Revenue authorities. The appeal is allowed with consequential benefit, if any, to the appellant. - Decided in favor of assessee.
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2016 (7) TMI 1027
Availing cenvat credit after 6 months from the date of receipt - Held that:- it does not appeal to common sense how the genuine credit available should be denied when appellant shows that every claim was within six months of receipt of subsequent invoice and scheme of modvat is that credit is allowable when the goods are received in the factory. - credit cannot be denied.
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2016 (7) TMI 1026
Cenvat Credit on Furnace Oil used as fuel and other inputs used in the generation of electricity, which in turn utilized in the manufacture of dutiable goods as well as exempted/non-excisable goods. - Held that:- the Department allegation regarding the appellant has not maintained separate accounts for such inputs and hence the appellant has suppressed the facts, has no legal force, as the appellant has not required to maintain separate accounts for such inputs because the same is excluded by the legal provisions during the relevant period,. T....... + More
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2016 (7) TMI 1025
Claim of exemption - manufacture and clearance of M.S. Pipes (size 200 mm diameter) to various sites of the department of PHED for drinking water in various districts of Rajasthan on the basis of certificate issued by the Collector and the District Magistrate of the other respective districts. - Notification No. 6/2002-CE - The dispute arose by the Revenue taking the view that the goods covered by the certificates were meant for use in water wells as Casing Pipe to be used for the purpose of protecting wells from collapsing. Held that:- The wo....... + More
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2016 (7) TMI 1024
Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs which are already used in the manufacture of final products and such final products is lost in fire - Levy of penalty - Held that:- when the final product is lost in fire accident subsequently the question of reversal can be decided only in terms of Rule 3 (5C) of Cenvat Credit Rules, 2004. Since, in the present case there is no order of remission and as such I find that revers....... + More
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2016 (7) TMI 1023
Cenvat credit of service tax paid on GTA services for outward transport of finished goods from the factory to the buyer’s premises. - Held that:- the respondent have undertaken the transportation and the value of such transportation is apparently included for the purpose of discharging central excise duty on the finished goods. The freight was integral part of the value in the present case has been admitted by the Original Authority. Such being the case, it is not open to Revenue to rely on the decision of the Hon’ble Supreme Court as stated a....... + More
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2016 (7) TMI 1022
Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - Held that:- The enrichment of the person, who has paid the duty and seeks refund would be unjust if he even while not suffering the burden of duty after having passed on the same to another obtains refund and retains such refund with him. There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. Refund was....... + More
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2016 (7) TMI 989
Condonation of delay - Types of duties which are eligible for rebate in terms of rule 18 of the Central Excise Rules, 2002 read with Notification No.19/2004-CE(NT) dated 06.09.2004. - CVD paid on inputs as imported - It is reiterated that non-fulfillment or otherwise of condition No.53 of Notification No.21/2002-Cus would Have no Application for claiming rebate of specified duties which were not exempted but actually been paid by the applicant. - Held that:- it is clear that stipulated period of filing Revision Application is three months from....... + More
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2016 (7) TMI 988
Cenvat Credit - manufacture of dutiable and exempted final products - revenue submitted that assessee has neither maintained separate accounts nor paid an amount equal to 5%/10% on the value of clearances of exempted final products in terms of Rule 6(3)(i) of the Cenvat Credit Rules, 2004. - Extended period of limitation - Held that:- though the appellant claims that they reversed Cenvat credit on account of input services, the Revenue has not got such proof of reversal of Cenvat credit on input services. It is, therefore, held that in order t....... + More
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2016 (7) TMI 987
Demand of duty - manufacture of gutkha - clandestine manufacture and clearance - Held that:- admittedly the various machines required for manufacture of gutkha were installed in the appellants factory. Not only that the visiting officers also found the pouches of gutkha fully manufactured in the manufacturing premises. The statement of Supervisor recorded at the time of visit of the officers is clearly to the effect that they were engaged in the manufacture of Tufan brand gutkha without obtaining any registration from the department and withou....... + More
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2016 (7) TMI 986
Reversal of cenvat credit on capital goods - loss of capital goods in the fire - Appellant claimed compensation from M/s.Oriental Insurance Co.Ltd. Chennai on which duty element involved on lost capital goods - Held that:- the credit was disallowed only on the premise that the original equipment was purchased in 1991 when no credit scheme was in force. It is an undisputed fact that there was no such provision in Cenvat rules for denial of capital goods credit on the parts imported for replacement, particularly during that period original equip....... + More
