Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 624 - CESTAT MUMBAI

2016 (4) TMI 624 - CESTAT MUMBAI - 2016 (336) E.L.T. 541 (Tri. - Mumbai) - Exisibility on mineral oil sludge - whether the appellants are required to reverse proportional credit on furnace oil received by them which is equivalent to sludge which gets settled in the tank during storage of oil? - Held that:- This issue has been decided in favour of the appellant in two of their own cases. Further, even the Board circular no. 84/2/86-CX.3 dated 23. 025 .1987 informing the field formation that sludg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

riff Act, 1985 - Decided in favour of assessee - Appeal No. E/1844/05-Mum - A/86083/16/EB - Dated:- 26-2-2016 - S S Garg, Member (J) And Raju, Member (T) For the Appellant : Shri Rajesh Ostwal, Adv For the Respondent : Shri H M Dixit, AC (AR) ORDER Per S S Garg This appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 04.03.2005 upholding the Order-in-Original by rejecting the appeal of the appellant. 2. Briefly the facts of the case are that the appellants ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h has been sold by the appellant as furnace oil sludge and mineral oil sludge. During the period May 2003 to February 2004, the appellant had cleared 2427.40 kg of furnace oil and mineral oil valued at ₹ 7,90,515/- without payment of Central Excise duty. Thereafter a show-cause notice was issued to the appellant seeking to recover the duty amounting to ₹ 1,26,482/- under Rule 12 of CENVAT Credit Rules, 2002 along with interest. The Asst. Commissioner, Central Excise vide Order-in-Ori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

very different from characteristic of oil. He also submitted that in number of decisions, the Tribunal as well as the Hon'ble High Court has held that the sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985. The counsel for the appellant relies upon the following judgments: (i) Tribunal order no. A/1534/WZB/2005/CII dated 06.06.2005 in Indo Rama Synthetics (India) Ltd. (ii) CCE vs. Hind Spinners Ltd. 2013 (297) ELT 373 (iii) CCE vs. Indorama Synthetics (I) Ltd. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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