New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Commissioner of Central Excise Kolkata Versus M/s. Hindustan Motors Ltd.

Cenvat Credit - Receipt of inputs which was not amounting to Manufacture - cutting/slitting of H.R./C.R. coils/sheets into C.R. sheets of required sizes - C.B.E.C. Circular No.811/8/2005-CX dated 02.03.2005 - whether Respondent is eligible to take CENVAT Credit on the impugned goods? - Held that: - reliance placed on the decision of the case Commissioner of Central Excise & Customs vs. MDS Switchgear Ltd. [2008 (8)37 - SUPREME COURT] where it was held that CER entitled the receipt manufacturer t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. E/53/08, Cross Objection No.CO-68/08 - Order No. FO/A/76153/2016 - Dated:- 24-10-2016 - Hon ble Shri P. K. Choudhary, Member(Judicial) Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue Shri Rajeev Agarwal, C.A. for the Respondent ORDER Per Shri P. K. Choudhary This is an Appeal filed by the department against Order-in-Original No.53/Commissioner/CE/Kol-IV/2007 dated 12.10.2007 in the case of M/s. Hindustan Motors Ltd. (hereinafter referred to as the Respondent). The Respondents are engaged .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ls/sheets and paid duty on the resultant sheets in required sizes. 1.1 The Revenue alleged that on verification of the records maintained by the Respondent, it was noticed that cutting/slitting of H.R./C.R. coils/sheets into C.R. sheets of required sizes does not amount to manufacture in view of the C.B.E.C. Circular No.811/8/2005-CX dated 02.03.2005, no duty was payable on such C.R. sheets. Since the process does not amount to manufacture, no duty was payable on the C.R. sheets, hence the depar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot be imposed under Rule 15 of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. 1.2 The above show cause notice resulted in the passing of the Order-in-Original and it was held that : I find that the assessee placed indent of C.R. Sheets to M/s.TISCO, Jamshedpur and M/s.TISCO, Jamshedpur, did not sent the C.R. Sheets directly to the assessee. Instead, M/s.TISCO, Jamshedpur, sent HR/CR Coils of iron or non alloy steel on payment of duty to M/s.Tata Ryerson Ltd., Jamsh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ar No.811/8/2005-CX dated 02.03.2005, the Commissioner, Central Excise, Jamshedpur raised a show cause notice vide C.No.V(12)02/CEP/JSR2006/1732 dt.23.2.06 on M/s.Tata Ryerson Ltd., Jamshedpur, to initiate proceedings to disallow Cenvat Credit under the provisions Rule 6(1) of Cenvat Credit Rules, 1944. The Commissioner, Central Excise, Jamshedpur finally decided the case against M/s.Tata Ryerson Ltd., Jamshedpur, as no duty is attracted on final products processed by them. On being aggrieved wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

edit on the ground that the activity of decoiling, straightening and cutting of bars and C.R. Coils does not amount to manufacture. Admittedly appellants have paid duty on their final product. The issue stands decided in favour of the appellants by umpteen number of decisions of the tribunal reference in this regard is made to the tribunal decision in the case of J.R.K. Indus. (Pvt.) Ltd. 2006(74)RLT 574 as also tribunal decision in the case of Shri Krishran Inds. 2005(182) ELT 369 (Tri-Del) and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

upheld. Inasmuch as the issue is covered by the above decision of the Tribunal as also by the Hon ble Supreme Court, we set aside impugned order and allow the appeals with consequential relief to the appellant. The above decision of the Hon ble Central Excise & Service Tax Appellate Tribunal, Kolkata, in the Central Excise Appeal No.218 and 219/2006, filed by M/s.Tata Ryerson Ltd., Jamshedpur, was pronounced whereunder the demand raised under show cause notice vide C.No.V(12)02/CEP/JSR/2006 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ount to manufacture in terms of CBEC Circular No.811/8/2005-CX dt.02.03.05. Therefore, what was paid by M/s.Tata Ryerson Ltd., Jamshedpur on such C.R. Sheets was not duty, hence credit of that amount should not have been taken by the assessee. (ii) The Order passed by the Hon ble CESTAT vide Order No.A-614-615/Kol/06 dated 10.07.2006, relied on by the Adjudicating Authority, has not attained finality, as an appeal has been filed before the Hon ble Jharkhand High Court, Ranchi against the said or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Central Excise & Customs vs. MDS Switchgear Ltd. [2008 (229) ELT 0485 (SC)], the Hon ble Apex Court in Paras 7, 8 & 9 has held as follows:- 7. The Tribunal has come to the conclusion that in fact there was no loss of revenue. It accepted the appeal by recording the following reasons : Reasons given by the appellants for the alleged inflation of the value of the intermediate goods are logical. What was required of the Commissioner was to examine the quantum of the loading of the assess .....

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