Delhi Court December 1997 Judgments
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Eternal Radio Corporation Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(98)ELT114TriDel
1. The brief facts of the case are that the appellants at the relevant time, were engaged in the manufacture of plastic cabinets classifiable under Tariff Item 15A(2) of the First Schedule to the erstwhile Central Excise Tariff and trading in accessories such as knobs, handles, drums, spindles, springs, panels etc. During the period from 1-4-1978 to 28-2-1979, they had purchased these accessories totalling value of Rs. 9,60,671/- on which they paid excise duty amounting to Rs. 48,033.55 @ 5% ad valorem under Tariff Item 68 of the Central Excise Tariff. Under Notification No. 68/71-C.E., dated 29-5-1971, plastic cabinets falling under Tariff Item 15A(2) and made out of either duty paid polystyrene falling under Tariff Item 15A(1) or made out of scrap of plastic were exempt from the payment from the whole of duty of excise leviable thereon. However, the appellants paid duty of Rs. 1,13,714.57 during the above mentioned period @ 5% ad valorem under Tariff Item 68. They filed an applicati...
Tega India Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (2001)(133)ELT331TriDel
1. This appeal is directed against Order-in-Appeal dated 10-11-1989 passed by the Collector of Central Excise (Appeals), Calcutta, confirming the Order-in-Original, dated 8-8-1988 passed by the Assistant Collector of Central Excise, Berhampore.2. On two price lists, both effective from 1-3-1986 in Part VII filed by the appellant, the jurisdictional Superintendent issued show cause notice dated 6-6-1988 stating that appellant was manufacturing dutiable product and the value declared was not correct, inasmuch as the value of pipes and pipe fittings supplied by customers, the forwarding charges, packing charges and rubber lining charges had not been included in the assessable value. The policy proposed inclusion of these additional elements in the assessable value. Appellant resisted the notice contending that the processes undertaken by the appellant did not amount to manufacture, that the articles produced were not in any manner different from the pipes received from the customers and,...
Collector of C. Ex. Vs. Peshawarian Da Karkhana
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(104)ELT118TriDel
1. When the matter was called, none appeared on behalf of the respondents. However, there was a request from them for an adjournment.On going through the issue involved in this case, we find that the matter itself can be disposed of in their absence. Accordingly, we proceed to pass this order after hearing Shri S. Kannan, learned JDR.2. The issue pertains to selling of loose tea by the respondents to the retailers by packing in a paper on which word "Mumtaj" is printed with a picture of a lady sipping a cup of tea. Shri Kannan submitted that loose tea was sold in the Polythene paper bags and accordingly, circular issued by the Board in this context referred to by the Collector is not applicable.3. We have carefully considered the matter. The Collector (Appeals) has analysed the position observing that Adjudicating Authority admits that word tea is not written on polybags. It is vague to conclude that cup shown in the hands of a lady in the picture refers to tea. She has taken note of ...
Zest Pharma Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(101)ELT356TriDel
1. The appellant filed this appeal against the order-in-original dated 28-11-1996 passed by the Commissioner of Central Excise. In this case the benefit of Modvat credit in respect of the generator set of 50 KVA was denied to the appeal as capital goods and penalty was also imposed as the appellant has wrongly availed the credit and interest of Rs. 838/- was also levied under Rule 57U(6) of the Central Excise Rules, 1944.2. When the case was called, no one appeared on behalf of the appellant. The appellant vide their communication dated 9-10-1997 made request to decide the appeal on merits.3. In the grounds of appeal, the contention of the appellant is that they have installed the generator set after 23-7-1996 and after 23-7-1996, generator set of 50 KVA were entitled to the benefit of Modvat credit as capital goods. In the appeal memo they submitted that the D.G. Set reached the factory of the appellant on 29-6-1996 and it was unloaded outside the factory gate. The Generator set was ...
Collector of Central Excise Vs. Festo Elgi (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)LC78Tri(Delhi)
1. The dispute in this appeal arises in relation to the price list filed by the respondent on geared motors, manufactured and captively consumed in the manufacture of signal machines. The price list declared assessable value as sum total of the cost of raw materials, manufacturing cost and 10.10% marginal profit. The balance sheet for the year showed overhead expenditure to the extent of 31.75% and profit to the extent of 6.10%. Show cause notice was issued proposing addition of overhead expenditure and also 6.10% as margin and profit instead of 10.1%. The profit margin taken from the balance sheet obviously related to the final product and not the product capitavily consumed. The Asstt. Collector, after hearing the respondent, confirmed the demand.The Collector (Appeals) set aside order and remanded the case for de novo adjudication of determining the value and Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. Since the comparable price of geared motors was not available, i...
Rathi Ispat Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(100)ELT296TriDel
1. This is an application for dispensing with the requirement of pre-deposit of Rs. 20,111.60.2. In this case benefit of Modvat credit in respect of hose pipe and stopper motor cards was denied on the ground that these goods cannot be considered as Capital goods under Rule 57Q of the Central Excise Rules, 1944.3. Ld. Counsel appearing on behalf of applicant submits that hose pipes are used to cool the accessories of the furnace and the process of cooling of these equipments is essential for the manufacture of iron and steel. In respect of stopper motor cards, she submits that these are parts of spectrometer and the spectrometer is used for testing the molten metal taken from the furnace during the process of manufacture of ingots and billets so as to obtain steel of desired quality.Therefore she submits, these goods are capital goods covered under Rule 57Q of the Central Excise Rules, 1944.5. In this case benefit of Modvat credit in respect of hose pipes and stopper motor cards was de...
Nalanda Pen Mfg. Co. Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(102)ELT289TriDel
1. M/s. Nalanda Pen Mfg. Company Private Limited manufactured, among other articles, ball point pens and refills for ball point pens. One of the important part of the refills namely brass tips was got manufactured by them from seven Private Limited Companies on job work basis. The job workers were operating as Small Sector Industries. They were also buying such tips on outright basis from another manufacturer.M/s. Nalanda Pen Mfg. Co. Pvt. Ltd., were filing classification lists from time to time. The job workers in the Small Sector Industries were exempted from licencing control having filed the requisite declarations from time to time in which the goods manufactured were declared as "Brass tips of the ball point pens" and benefit of Notification No.74/86 as amended by another notification was claimed for their duty free clearances. The classification of such goods was shown under Sub-heading 9608.00.2. M/s. Nalanda started manufacturing pens and refills from the year 1984 but commenc...
Decora Ceramics Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)LC80Tri(Delhi)
1. Order-in-Original No. 5/90, dated 24-10-1990 passed by the Collector of Central Excise, Rajkot is challenged in this appeal.2. Appellant, engaged in the manufacture of ceramic tiles in the factory near Rajkot in Gujarat, was effecting sales in wholesale to dealers within the State of Gujarat at the factory gate, stock-transferring goods from the factory to the branch at Bombay from where sales were made to dealers within the State of Maharashtra, stock transferring goods to certain consignment agents at Indore and Cochin through whom goods were sold to wholesale dealers within the States of Madhya Pradesh and Kerala respectively. Three price lists were filed in Part I, one in respect of Gujarat disclosing no trade discount, one in respect of Madhya Pradesh and Kerala claiming deduction of 8% trade discount and another in respect of Maharashtra claiming deduction of 3% trade discount. On approval of the price lists clearances were made on payment of appropriate duty. Enquiry showed ...
Commissioner of C. Ex. Vs. Mansurpur Sugar Mills Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(100)ELT472TriDel
1. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Ghaziabad extending the benefit of Modvat credit on spare parts of Crane, Electrical Control Panel, Soft Start Control Panel and Speed Reducer for Cane Unloader used in the factory of the respondents, who are manufacturers of sugar, by holding that the above mentioned items are capital goods within the meaning of Explanation to Rule 57Q.2. The learned DR Shri Tilak submits that it is only those items which are connected with the production or processing of goods which are considered to be capital goods within the meaning of Clause 1(a) of the Explanation to Rule 57Q and not other items such as those used to control electricity or material handling equipment.3. The learned Counsel on the other hand submits that all the items on which credit has been allowed are covered by the Tribunal's orders which have held that such items are capital goods within the meaning of Rule 57Q and entitled to Modvat c...
Alloy Cast (P) Ltd. Vs. Addl. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1997
Reported in: (1998)(75)LC75Tri(Delhi)
1. Appellant is absent in spite of notice bui has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers.2. The dispute in the appeal relates to the period from 1.4.1982 to 3.12.1982. The appellant as job worker received raw materials from M/s Orient General Industries Ltd., manufacture Rotors and returned the same to the supplier who used the same in the manufacture of electric fans. Appellant was, from time to time, filing price-lists declaring assessable value as the sum total of the cost of raw materials, manufacturing cost and manufacturing profit on Rotors and clearing the Rotors on payment of appropriate duty.3. Show Cause Notice dated 3.8.1984 was issued raising two main contentions. The first contention is that appellant cleared 40" size Rotors at Rs. 16.50 per unit whereas C.A. certificate dated 15.3.1982 showed value to be Rs. 19 for Rotors which the appellant declared and in the next revised price-list effective from 30.9...
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