Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Mungi Engineers P. Ltd. Versus Commissioner of Central Excise, Nashik

2016 (1) TMI 842 - CESTAT MUMBAI

Entitlement to Refund claim denied - whether the duty has been paid twice on the scrap and if so whether the appellant is entitled to the refund claim or not? - Held that:- On the one hand the appellant is stating that the scrap only came back from job workers premises; that the enclosed invoices indicating that the removal has taken place under the assessee’s own premises. The commissioner also observed that the appellant has admitted to have indulged in fabrication of invoice by showing thereo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeal No. APK/08/NSK/2010 dated 14.01.2010 passed by the Commissioner of Central Excise (Appeals), Nashik whereby the refund claim of the appellant is rejected by upholding the Order-in-Original. 2. The appellants are engaged in the manufacture and sale of excisable goods namely motor vehicle parts falling under chapter 87 and 72 of the first schedule to Central Excise Tariff Act, 1985. Appellant sent material for job work to M/s. Mahindra Ugine Steel Co. Ltd. After completion, the finished prod .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

one by the job worker. Thus appellant has filed refund claim for such duty paid erroneously. A show-cause notice dated 28.01.2009 was issued to appellant asking them as to why refund claim of ₹ 149,223/- filed on 27.11.2008 should not be rejected under the provisions of Section 11B of Central Excise Act, 1944. Appellant filed reply to the show-cause notice and the Adjudicating Authority vide order dated 18.03.2009 rejected the refund claim thereafter appellant filed appeal against the Orde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

workers premise irrespective of whether job worker has paid the duty or not. In support of his argument, he relied upon the following judgments: a) International Tobacco - 2004 (165) ELT 314 (T) b) Silicon Cortec - 2004 (166) ELT 473 c) Rocket Engg. Corpn. - 2005 (191) ELT 483 d) Preetam Enterprises - 2004 (173) ELT 26 e) Rocket Engg. Corpn. - 2006 (193) ELT 33; upheld by Bombay High Court 2008 (223) ELT 347 f) Alucast Foundries P. Ltd. 2008 (89) RLT 244 4. He also held that the Tribunal has hel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d on. Appellant also produced a number of documents before the lower authorities but both the authorities rejected the refund claim on number of grounds as mentioned in para 6 of the impugned order. 5. On the other hand, ld. AR reiterates the finding of the Commissioner. 6. Heard both sides. 7. The only question to be decided by me is whether the duty has been paid twice on the scrap and if so whether the appellant is entitled to the refund claim or not. According to the appellant principal manu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Rocket Engineering Corporation Ltd. Vs. CCE reported in 2006 (193) ELT 33 (Tri-Mum). The claim was however, rejected on following grounds: (i) that the enclosed invoices indicate that the removals have taken place under the cover of assessee s own invoices and from the own premises located at Plot no. E-67/68, MIDC, Ambad, Nashik. (ii) the invoices prepared by appellant do not show double payment of duty; (iii) Disclaimer certificate given by job worker only indicates that they do not have anyth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version