Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M.P. Biscuits Pvt. Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Allahabad

2017 (11) TMI 692 - CESTAT ALLAHABAD

N/N. 67/1995-CE - intermediate goods - captive consumption - sugar syrup - Held that: - Co-ordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI] held that there was no evidence to prove that ‘sugar syrup’ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xistence during manufacture of biscuits and captively consumed, does not attract Central Excise duty for the reason that there is no evidence that the same is marketable. - Appeal allowed - decided in favor of appellant. - E/1552-1554/2011-EX[DB] .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Anil Choudhary The above stated appeals are arising out of impugned Order-in-Appeal No.60-62/CE/ALLD/2011 dated 31.03.2011 having a common issue. Therefore, they are taken together for decision. 2. The brief facts of the case are that the appellants .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ucts manufactured by the appellants were attracting Central Excise Duty @ 8% ad-valorem, therefore the intermediate products were exempted from payment of Central Excise Duty in term of Notification No.67/1995-CE dated 16.03.1995. However, w.e.f. 03. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

became inapplicable. Therefore, the appellants were issued various show cause notices demanding Central Excise duty on intermediate product on sugar syrup, captively consumed, in the manufacture of biscuits. The various show cause notices were adjud .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-Appeal upheld the Orders-in-Original, however, was pleased to remand with the direction(s) to allow Cenvat Credit on inputs and re-calculated the demand, interest and penalty. Aggrieved by the said orders in appeal, appellant is before this Tribunal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

te Ltd. He has submitted a copy of Final Order Nos.70409-70417/2016 dated 30.06.2016, passed by this Bench, in respect of appeal filed by M/s Bhagwati Food Pvt. Ltd. and others in Appeal Nos. E/51610-51618/2015 and submitted that this Tribunal had al .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stated case. 5. Having considered the rival submissions from both sides and on perusal of record we find that this Tribunal relied on the decision by Co-ordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur decided vide Final Order Nos.50759- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version