Delhi Court February 1997 Judgments
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Collector of Central Excise Vs. Prem Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-1997
Reported in: (1997)LC196Tri(Delhi)
1. In this Departmental appeal the Department has sought the setting aside of the order of the Collector (Appeals), Chandigarh dated 27-7-1993. The issue involved is admissibility for Modvat of challans issued by consignment agents for duty paid inputs.2. The appellants are engaged in the manufacture of bolts and nuts, studs and steel bright bars falling under Chapters 72 and 73 of the Central Excise Tariff Act, 1985. They are also availing Modvat credit facility on duty paid inputs. During the period August, 1992 to November/1992 the respondents herein received 246.150 M.Ts of steel billets under transfer challans from one Salig Ram Shiv Prasad, Ludhiana who are said to be consignment agents of TISCO and took credit of Rs. 2,26,457.20 on the strength of a certificate given by them on the said transfer challans. According to the Department Salig Ram Shiv Prasad were not the authorised canalising agency notified by the jurisdic-tional Collectorate vide its Trade Notice No. 33/92-C.E., ...
Del Star Private Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-12-1997
Reported in: (1998)(103)ELT302TriDel
1. Order No. 91/1988 passed by the Collector of Central Excise, Pune is under challenge in this appeal.2. Appellant is engaged in the rhanufacture of cleaning systems includ- ing various kinds of vacuum cleaners falling under erstwhile T.I. 68.The period in dispute is from 1-1-1982 to 31-12-1986. During this period, about 65% of the cleaning systems were being sold to M/s.Essanjay Marketing Pvt. Ltd. (for short, EMPL) and 35% of the goods were being sold to other dealers, at similar prices. Such prices having been declared and the same having been approved, appellant was clearing the goods on payment of appropriate duty. Notice was issued to the appellant on 28-7-1987 alleging that EMPL was attending to sale promotion, advertisement, seminars, conferences, free warranty service, maintenance, administration and the like and meeting the expenses and recovering the same from customers by charging higher price, that appellant was collecting interest at the rate of 19% on the receivables n...
Universal Glass Vs. Karamsar India Traders and ors.
Court: Delhi
Decided on: Feb-12-1997
Reported in: 70(1997)DLT657
M.K. Sharma, J.(1) This is an application filed by the petitioner under Sections 14 and 17 of the Arbitration Act, for filing of the award dated 29.11.1992 and for making the same a Rule of Court. (2) On 8.2.1980, a contract was entered into between the petitioner and the respondent No. 1 for supply of glass bottles, in pursuance of which, the petitioner from time-to-time sold and delivered to the respondent No. 1, various quantities of glass bottles for a total value of Rs. 2,16,707.40 and raised the invoices. (3) On 3.5.1980, the respondent No. 1 paid a sum of Rs. 36,117.90 by Demand Draft dated 26.2.1980. Thereafter, the respondent No. 1 from time-to-time issued various cheques totalling in aggregate Rs. 1,66,597.28 in favor of the petitioner as part payment of the aforesaid outstanding. It is stated that out of the above mentioned cheques, some of the cheques totalling about Rs. 1,04,597.28 when presented were returned unpaid and were bounced. The petitioner requested the responden...
Om Prakash Vs. State
Court: Delhi
Decided on: Feb-12-1997
Reported in: 1997IIAD(Delhi)396; 66(1997)DLT583
Mohd. Shamim, J. (1) This revision petition is directed against the judgment and order dated February 6,1996 passed by Shri V.K. Malhotra, Additional Sessions Judge, whereby he dismissed the appeal preferred by the present petitioner against the judgment and order dated February 5,1993 and February 6,1993 passed by Shri H.S. Sharma, Metropolitan Magistrate, who found the petitioner guilty under Sections 279/304A of the Indian Penal Code and sentenced the petitioner to undergo Ri for one year and to pay a fine of Rs. 200.00 . In case of the failure of the petitioner to clear the fine he was further directed to undergo imprisonment for a month. (2) Brief facts which gave rise to the present petition are as under : that the petitioner herein was driving bus No. Dep 8019 on June 20,1984 at 9.20 a.m. at New Rohtak Road. The deceased Tilak Raj traveling in the said bus was standing near the front gate. The bus was being driven by the petitioner in a rash and negligent manner so as to endange...
Samay Singh Vs. Shanti Devi
Court: Delhi
Decided on: Feb-12-1997
Reported in: 1997IIAD(Delhi)284; 65(1997)DLT1050; 1997(41)DRJ142
Jaspal Singh, J.(1) This revision petition has a chequered history. Respondent No. 1 Smt. Shanti Devi had purchased one bigha of land out of Khasra No. 814 from respondent No. 2 Rizak Ram. This was on July 16, 1987. Much before that the process of consolidation had started and it is not disputed that the proceedings are not yet complete. Khasra No. 814 comprised of ordinary 4 bighas and 15 biswas. In consolidation proceedings ordinary 2 bighas and 3 bids was became khasra No. 632. It is not disputed before me that the one bigha of land that Smt. Shanti Devi had purchased from Rizak Ram now forms part of said khasra No. 632. It so happened that in a suit between the present petitioner and Rizak Ram orders were passed for delivery of possession in favor of the present petitioner. Admittedly in consequence of the warrants of possession so issued, proceedings were taken on 15th December, 1989. On that date Halka Patwari was present and so also a Sub Inspector from Police Station Alipur alo...
Chander Bhan Dass Chela Mahant Vs. State
Court: Delhi
Decided on: Feb-12-1997
Reported in: 70(1997)DLT570
Anil Dev Singh, J.(1) This is an application under Section 276 of the Indian Succession Act, 1925, for grant of probate in respect of Will dated 15/12/1971executed by Mahant Manohar Dass. The facts giving rise to the application are asunder.(2) Mahant Manohar Dass died at Delhi, on 14/01/1978. During the lifetime of Mahant Manohar Dass the petitioner was taken as a Chela by him. By means of a Will dated 15/12/1971, he appointed the petitioner who has filed the instant application as an executor of the Will. To the instant application the objections were filed by Ram Nath Dass who also claims to be the Chela of Mahant Manohar Dass, and also by Amar Singh, Karan Singh, 0m Prakash, Narender and Param Singh. The application is being contested by Ram Nath Dass. In the objections of Ram Nath Dass dated 7/08/1978 it is stated that Mahant Manohar Dass had executed a Will in favor of the objector on 29/05/1945 and thereafter no other Will had been executed by him in favor of any person. It is c...
Kanoria Chemicals and Indus. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-11-1997
Reported in: (1997)(92)ELT106TriDel
1. The issue involved in this case is eligibility of Modvat credit in respect of Mercury which is used in the manufacture of Caustic Soda.Shri A.P. Mathur, ld. Advocate appearing for the appellants submitted that Mercury is essentially required for the manufacture of Caustic soda and is eligible for Modvat being input used in relation to the said manufacture and not being an item excluded under Explanation to Rule 57A of the Central Excise Rules, 1944. He submitted that the department has denied the Modvat credit only on the ground that the items is a part of machinery and therefore it is not allowed to get benefit of Modvat credit.2. Shri Ram Sharma, ld. DR appearing for the Revenue justified the order passed by the authorities below in denying the Modvat credit on the ground that item being a part of the machinery and machinery was excluded. In reply Shri Mathur submitted that the issue is already covered by a series of decisions of this Tribunal including in the very party's case i...
Arpee Electrical Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-11-1997
Reported in: (1997)(92)ELT110TriDel
1. Appellant is absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri K.Srivastava, SDR and perused the papers.2. Appellant engaged in the manufacture of Enamelled Copper Winding Wires falling under Heading 85.44 of the Schedule to CETA, 1975 uses primary copper imported through M.M.T.C. as raw material. C.V. duty having been paid on the raw material, appellant was also enjoying the benefit of Modvat credit in respect of C.V. duty. C.V. duty has been paid @ Rs. 6.20 per kg. The impugned order show that the appellant claimed deduction of this amount from the value in Price List Nos.59/86, 60/86, 64/86 and 75/86 and the subsequent price lists on the ground that the benefit of Modvat credit is being passed on to the buyer with whom the appellant had entered into contracts. Assistant Collector declined the deduction and passed order which has been confirmed by the Collector (Appeals). Hence the present appeal.3. The question o...
Collector of C. Ex. Vs. Tata Engg. and Locomotive Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-11-1997
Reported in: (1997)(92)ELT107TriDel
1. Respondent, engaged in the manufacture of motor vehicles and using steel shots, Argon Gas, Oxygen Gas and dissolved Acetylene Gas in the process of manufacture, was availing Modvat credit in respect of those "inputs". Notice was issued to the appellant stating that steel shots and the gases cannot be regarded as inputs within the meaning of Rule 57A of the Central Excise Rules, 1944 and, therefore, credit cannot be taken of the duty paid on such goods and proposing to demand the amount of credit availed of. Notice was resisted by the respondent. However, the Assistant Collector overruling the contentions of the respondent, confirmed the demand. This order was set aside by the Colllector (Appeals) on the ground that the steel shots and the gases are "inputs" covered by Rule 57A of the Rules. The Collector of Central Excise, being aggrieved, has filed this appeal.2. The dispute as at present, as explained by Shri T.R. Malik, SDR, relates to the entitlement to Modvat credit in respect...
Commr. of C. Ex. Vs. Uttam Industrial Engg. (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-11-1997
Reported in: (1997)(92)ELT130TriDel
1. This Reference application is filed by the department on the ground that the point of law arises from the order of the Tribunal as per order No. A/1687/96-NB dated 2-7-1996 requiring the following point of law to be referred to the High Court for its considered opinion : "Whether Modvat credit under Rule 57Q can be allowed on the goods, i.e., EOT cranes covered by the definition of the capital goods as provided under explanation (1)(a) to (1)(e) of Rule 57Q of Central Excise Rules, 1944 at the relevant period." 2. Arguing for the applicants Shri Ram Saran, JDR submitted that as EOT cranes are used for shifting and handling of raw materials and finished goods in the factory, it is neither covered within the ambit of Clause (1)(a) and (1)(b) as it is not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final products nor this is covered under Clause (1)(c) as this clause covers only specific items namely moulds, di...
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