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The Commissioner of Central Excise, Bhubaneswar-i Vs. Champdany Indust ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2, 2A and 14A; Sales Tax Acts; Interpretative Rules - Rules 1 and 3

Reported in : 2009(169)LC51(SC); 2009(241)ELT481(SC); JT2009(12)SC156; 2009(12)SCALE317; (2009)9SCC466:2009AIRSCW6039

entirely of polypropylene and therefore, as per Note 1 of Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 those carpets cannot be classified as jute carpets but are classifiable as polypropylene carpets. The said notice related

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it was specifically excluded from the list of eligible inputs. … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule … the diesel as well as oil and lubricants as required under Rule 57G read with Rule 57B of the Central Excise Rules 1944, [for short

Frontier Springs Limited Vs. Commr. of C. Ex. (Appeals)

Court : Allahabad

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 11A, 11A(1) and 35F; Central Excise Rules, 1944 - Rule 52A, 57F(1) and 57G

Reported in : 2000(67)ECC353; 2000(118)ELT567(All)

he is engaged in the manufacturer of leaf springs & coil springs falling under Chapter 73 of the Central Excise Tariff Act, 1985. The petitioner was using Flat bars as inputs in the manufacture of his final products and was availing … in the manufacture of his final products and was availing the facility of Modvat. In terms of Rule 57-F(1) the inputs in which credit has been taken may be used in or in relation to the manufacture

Ponds (India) Ltd. Vs. Collector of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 56A, 57A, 57C, 57D(2), 57F, 57F(2) and 57N; Central Excise Act, 1944 - Sections 2, 3, 4, 35G(1) and 35G(3); Central Excise Tariff Act, 1985

Reported in : 1993(42)ECC291; 1993(63)ELT3(Mad); (1993)IMLJ355

and Salt Act, 1944, read with Chapter Note No. 4 of Chapter 33 of the Schedule to the Central Excise Tariff Act, 1985 4. Is the Tribunal correct in law in not taking into consideration the expression used in Rule 57-A

Upper India Steel Mfg. and Engg. Co. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944; Central Boards of Revenue Act, 1963; Customs Act, 1962; Central Excise Rules, 1944 - Rules 57A to 57J and 173G; Constitution of India - Article 226

Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)

well as that of the final products which qualified for MOD VAT Credit Scheme. Chapter 72 of the Central Excise Tariff Act, 1985 deals with iron and steel. Heading 73.02, in particular, deals with 'waste and scrap of iron and steel'. … products from out of the duty already paid on the inputs. In order to implement the scheme Rules 57A to 57J were inserted in the Central Excise Rules, 1944. Under Rule 57A, the Central Government was empowered

Commissioner of Central Excise Vs. Customs, Excise and Gold (Control) ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 56A and 57G

Reported in : 2008(125)ECC123; 2008(151)LC123(Madras); 2008(227)ELT361(Mad)

the guise of parts of drip irrigation system. The pipes were classifiable under Chapter Heading 3917 of the Central Excise Tariff Act, 1985. They are parts of general use and not meant for use solely and principally with Drip Irrigation System … benefit to the assessee who have not followed a procedure and have not filed any declaration under Rule 57G of the Central Excise Rules, 1944?2. The assessee engaged in the manufacture of Drip Irrigation System claimed exemption

Primo Pick N. Pack Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 11(3), 57, 57A, 57G, 57H and 57H(1); Central Excise Act - Sections 35A; Central Excise and Tariff Act, 1985;

Reported in : 2001(129)ELT296(MP)

an article of plastic which is an excisable commodity classified under Chapter 39 of the Central Excise and Tariff Act, 1985. Keeping in view the nature of product the petitioner-company represented to the Assistant Collector, Central Excise giving details … the result we hold that HDPE strips or tapes fall under the Head 39.20, sub-heading 39.20.32 of the Central Excise Tariff Act and not under 54.06, sub-heading 5406.90. Similarly the HDPE sacks fall into Heading 39.23, subheading 39.23.90. Consequently the … and also did not claim credit on inputs as provided under Rule 57 A of the Central Excise Rules, 1944 for Modvat credit, since the

Kirloskar Computer Service Ltd. Vs. Uoi and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act - Sections 2 and 11C; Constitution of India - Article 226; Central Excise Tariff Act, 1985

Reported in : 1998(98)ELT355(Kar)

levy excise duty on Software at the rate of 10% ad valorem under Chapter heading 85.24 of the Central Excise Tariff Act, 1985. 2. The petitioner is engaged in the business of Data Processing and providing Software, Development Services for domestic

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … added]. That apart para (3.4.5)(4.1) of the Show Cause Notice contains scanned 57 copy of the application for registration of the trademark in respect of

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … added]. That apart para (3.4.5)(4.1) of the Show Cause Notice contains scanned 57 copy of the application for registration of the trademark in respect of