Kalyani Steels Ltd. and ors. Vs. Commissioner of Central Excise

Decided On : Dec-31-2004

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: Rule 57, Rule 173Q(1, Rule 173Q(2, Rule 57, Rule 173O(2, Rule 57, Rule 173Q(1, Rule 173, Rule 57, Rule 5 7Q and Rule 5 7S, the Rule 57S, Rule 57Q(1, Chapter 72, the Rule 57S, Rule 57Q(1, Chapter 72

CARDINAL: 1, 5.5.2000, 84,64,164, 25, 75, 20, 2, E/2260/2000, 12.04.2000, 56,184, E/1976/2000, 57U(8).Ordered, six, one, 57, 173Q(1, 25, 25, 20, E/2145/2000, 374, three, 85, 4, 23,14,079/-, 18,95,413, three, 4, one, six, one, 57S(1, 228, 320205000, 2., 6, 960, 56,184/-, 84, 1.5.1999, eight, six, 956, 4, 960, 30.11.96, 21.3.1999, six, 960, 30.11.96, six, six, 56,184-00, six, 5., 20,78,351, 23,14,079/-, 18,95,413, three, one, six, one, 5, One, 57S(1, 228, 320205000, 2., 6, 960, 56,184/-, 84, 1.5.1999, eight, six, 956, 4, 960, 30.11.96, 21.3.1999, six, 960, 30.11.96, six, six, 56,184-00, six, 6, 53, 754CCE, 800, 1, 169, 156, 96, 169, 113, 107, 135

PERSON: Excise Belgaum, Lakhs, Central Excise, Shri Vijay Sharma, Shri R.M. Dubey, Shri T. Bhaskar, Central Excise, MBF, Pigtron, Ginigera, Ginigera, Ginigera, Ginigera, Ginigera, Ginigera, D.G. Set, Ginigera, Limited, Limited, Shri R.M. Dubey, Maintenance, Limited, Shri L. Bhaskar, Authorised Signatory, Ms Kalyani Ferrous Inds Limited, Hence KSL, Ginigera, Ginigera, Ginigera, Ginigera, Ginigera, Modvat Credit, Ginigera, D.G. Set, Control Panels - S4, Ginigera, Hospel Road, Limited, Ms Kalyani Ferrous Inds, Limited, Shri R.M. Dubey, Maintenance, Limited, Shri L.Bhaskar, Authorised Signatory, Hence KSL

ORG: Modvat Credit, E/1975/00, EOT Crane, MRSS, Belgaum, Modvat Credit of Rs, M/s Kalyani Steels Ltd Harpet Road Gingara, KSL, KSL, KSL, KSL, KSL, Shri PVS Chandrasekharan, Belgaum, M/s Mukund Limited Hospet, ML, CWC 8b, M/s Kalyani Steels Ltd Pune, KSL, M/s Kalyani Ferrous Industries Ltd, M/s Mukund Steel Mumbai, ML, KSL, MBF, ML, EOF, KSL, Public Limited Company, ML, USL, KSL, ML, ML, KSL, EOT, KFIL, ML, KSL, EOT, Modvat Credit, Show Cause Notices, KFIL, Modvat Credit of Rs, CER, Department, KFIL, Modvat Credit of Rs, CER, KFIL, M/s Mukand Limited, M/s Mukand Limited, CER, KFIL, M/s Mukand Limited, The EOT Crane, lorry / Tripper / Wagon / Vehicle, MRSS, CER, M/s Mukand Limited, M/s Praxair Limited, Modvat Credit of Rs, CER, KFIL, M/s Mukand Limited, M/s Praxair Limited, Motors, KFIL, CER, Motors, Motors, KFIL, M/s KSL, M/s ML, Motors, Motors, M/s KFIL, Modvat Credit, ML, Modvat Credit of Rs, CER, ML, the Billets / Blooms, the Central Excise Rules, M/s ML, M/s KSL, Control Panel S-3, Ms ML, M/s KSL, the Central Water Complex, CWC, Modvat Credit of Rs, M/s KF1L, ML, KSL, M/s Praxair India Ltd, Control Panel S-8A, M/s KSL / KFlL, Modvat Credit of Rs, ML, ML, KSL, ML, CER, S-5B, ML, M/s KFIL, MBF, CER, KSL, Central Excise Registration No, Rolled Products, KSL, Motors, Modvat Credit, M/s KF1L, KSL, Motors, M/s Kalyani Ferrous, KSL, M/s Mukand Limited and M/s Kalyani Ferrous, the Rolling Pump Home, M/s Kalyani Ferrous, Modvat Credit, M/s Kalyani Ferrous Industries Limited, KSL, 30.4.1999, Mech, KSL, Motors, Motors, KSL, M/s KSL, Motors, KSL, M/s Kalyani Ferrous, KSL, Capital Goods, Capital Goods, Motors, KSL, KSL, KSL, M/s KFIL, Motors, KSL, KSL, Department, KFIL, Modvat Credit of Rs, CER, Department, KFIL, Modvat Credit of Rs, CER, KFIL, M/s Mukund Limited, M/s Mukand Limited, CER, M/s Mukand Limited, The EOT Crane, lorry / Tripper / Wagon / Vehicle, MRSS, CER, M/s Mukand Limited, Ms Praxair Limited, Modvat Credit of Rs, CER, M/s Mukand Limited, M/s Praxair Limited, Motors, KFIL, CER, Motors, Motors, KFIL, M/s KSL, M/s ML, Motors, Motors, M/s KFIL, ML, Modvat Credit of Rs, CER, ML, M/s ML, M/s KSL, Control Panel S-3, M/s ML, M/s KSL, the Central Water Complex, CWC, Modvat Credit of Rs, M/s KFIL, ML, KSL, M/s Praxair India Ltd, Control Panel S-8A, Control Panels S- 7, M/s KSL / KF1L, Modvat Credit of Rs, ML, ML, KSL, ML, CER, S-5B, ML, M/s KFIL, MBF, CER, Kalyani Steels Ltd., KSL, Central Excise Registration No, Rolled Products, KSL, Motors, Modvat Credit, M/s KFIL, KSL, Motors, M/s Kalyani Ferrous Inds, KSL, M/s Mukand Limited and M/s Kalyani Ferrous Inds, Modvat Credit, M/s Kalyani Ferrous Industries Limited, KSL, 30.4.1999, Mech, KSL, Motors, Motors, KSL, M/s KSL, Motors, KSL, M/s Kalyani Ferrous Inds, KSL, the Central Fxcise Rules, Capital Goods, Capital Goods, Motors, M/s Kalyani Ferrous Inds Limited, KSL, KSL, KSL, M/s KFIL, Motors, KSL, KSL, Department, Capital, Shared, J.K. Udaipur Udjog Ltd, RLT, Pepsrico India Holding Ltd, RLT, U.Cr v. Tata Iron &amp, Steel Co, ELT, SC, Finolex India 2003, ELT, Diamond Traders, Credit, Credit

WORK_OF_ART: Main Recurring Sub Station, E/2436/00, The Control Panels S-2, Officers, The Control Panels S-2, Officers

PRODUCT: E/2239/2000, S-5A, S-5A

NORP: Sharma, Central Excise

DATE: 24042000, 2144/2000-09-28 4, 1994, 1909, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 13,246-00, 1944, 1944, 1985, 30.11.1996, 7.12.99, 30.11.1996, 7.12.99, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 1944, 13,246-00, 1944, 1944, 1985, 30.11.1996, 7.12.99, 30.11.1996, 7.12.99, 1944, 1944, 1944, 1977, 2004, 34, 1999, 84, 1999

FAC: Ginigera Kespet Karnataka, Hospet Road

GPE: KF1L, KElL