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

2016 (8) TMI 786 - CESTAT NEW DELHI

2016 (8) TMI 786 - CESTAT NEW DELHI - TMI - Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - Held that:- the issue is no longer res-integra, as is decided by the Hon'ble Supreme Court in the favour of appellant in the case of Union of India vs. Ahmedabad Electricity Company Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA] which has been followed by the Tribunal in the case of H.E.G. 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

7; 47,599/- which was confirmed by the Original Adjudicating Authority vide his order dated 26/09/2007. 2. The appellant is engaged in the manufacture of Sponge Iron and Ingot classifiable under Chapter 72 of the Central Excise Tariff. The dispute is about the excisability of the commodity, Dolochar . Coal is used as an important raw material alongwith Iron Ore and Dolomite for the manufacture of Sponge Iron. During the process of manufacture of Sponge Iron, the product Dolochar arises as a comb .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

challenged the confirmation of demand for the same grounds which they had raised before the Commissioner (Appeals), without success. They have argued that the issue of excisability of this product Dolochar has been finally settled by the Hon ble Supreme Court in the case of Union of India vs. Ahmedabad Electricity Company Ltd. reported in 2003 (158) E.L.T. 3 (S.C.). This judgment of Hon ble Apex court has also been considered and followed by the Tribunal in the case of H.E.G. Ltd. vs. CCE, Raipu .....

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