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

2016 (9) TMI 1234 - CESTAT NEW DELHI

2016 (9) TMI 1234 - CESTAT NEW DELHI - 2017 (345) E.L.T. 130 (Tri. - Del.) - Cenvat Credit - sale of waste and scrap of metal goods arisen during the course of repair and maintenance of various plant and machinery - non-payment of central excise duty - Held that:- in view of the settled principles of law, we are not in agreement with the findings of the lower authority that prescription of Chapter Note in the tariff will create the duty liability on the waste and scrap of metal goods arisen duri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ged, and thus, confirmation of duty demand on this ground also is not tenable. - Decided in favour of appellant - E/1545/2009-EX[DB] - Final Order No.52932/2016 - Dated:- 11-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Mr. B.L. Narasimhan, Advocate - For Appellant Mr. G.R. Singh, DR - For Respondent ORDER The brief facts of the case are that the appellant is engaged in manufacture of cement and clinker falling under Chapter Heading No.2523 of Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

terest was confirmed and penalty of ₹ 1 lakh was imposed on the appellant. The appellant filed appeal against the adjudication order, which was upheld by the ld. Commissioner (Appeals) vide the impugned order dated 20.02.2009. Hence, the present appeal before this Tribunal. 2. Shri B.L. Narasimhan, ld. Advocate appearing for the appellant submits that generation of waste and scrap out of metal goods are not conforming to the Section Note 8(a) of Section XV of Central Excise Tariff Act, 198 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rther submits that the fact regarding non-availment of Cenvat credit on the disputed goods were known to the Department and that the authorities below were also aware of such facts through the submissions of the appellant. Thus, the submission of the appellant is that on both counts, the appellant has a good case on merits and the demand confirmed is liable to set aside. 3. Shri G.R. Singh, ld. Departmental Representative, on the other hand, reiterates the findings recorded in the impugned order .....

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