Delhi Court May 1997 Judgments
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Hindustan Zinc Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-14-1997
Reported in: (1997)(95)ELT102TriDel
1. The facts leading to the appeal are that the appellants are manufacturing zinc by using the process of electrolysis wherein the metal is deposited. In the process of electrolysis the current is passed through the zinc sulphate solution to get deposits of zinc. For the purpose of electrolysis two terminal are necessary. One terminal is called anode and other is called cathode. In the present case the anode is made of lead and cathode is made of aluminium. The one of aluminium has a header. The header is welded with the aluminium sheet. The department alleged that no Modvat credit was admissible on these two terminals. The lower authorities disallowed the Modvat credit and hence the appeal before us.2. Shri R. Nambirajan, learned Advocate appearing for the appellants submits that the identical issue came up before the Tribunal in their own case and the Tribunal in its Final Order No. A/653/96-NB, dated 29-2-1996 had held that while Modvat credit is admissible in case of aluminium she...
Collector of C. Ex. Vs. Rock Drill (i) Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-14-1997
Reported in: (1997)(95)ELT93TriDel
M/s. Rock Drill (India) cleared excisable goods valued at Rs. 68,92,461.71 during the calender year 1982-83 from licensed premises situated at Plot No. 22-B and 22-C, M.I.A., Jodhpur. The unit was licensed in 1978 after the ground plan was approved by the jurisdictional Superintendent. A new company namely Rock Drill (India) Pvt. Ltd., was created on 1-4-1983 situated, in Shad No. 22-B which was rented out by M/s. Rock Drill (India). In a visit to, these premises on 10-8-1984 the officers found that ground plan in the case of. Rock Drill (India) had not been amended. They also found that Diesel Generating Set situated in the premises occupied by Rock Drill (India) Pvt. Ltd., was used to supply electricity to both the units. In the belief that new unit was a shadow unit of the old unit, the Officers combined the clearances of both the units during the year 1983-84 and raised demand vide impugned show cause notice for Rs. 44, 291/- on M/s.Rock Drill (India) Pvt. Ltd. The allegation was ...
irshad Ali Vs. Shahaba Begum
Court: Delhi
Decided on: May-14-1997
Reported in: 1997IVAD(Delhi)21; 67(1997)DLT576; 1997(42)DRJ224; 1998RLR6
Anil Dev Singh, J. (1) The main question is: whether the suit of the plaintiff is liable to be dismissed under Order 7 Rule 11 Civil Procedure Code as being out of time on the basis of the facts stated in para 13 of the plaint? The facts necessary to appreciate this question are as follows:-(2) The defendant Smt.Shahaba Begum is stated to be the real sister of the plaintiff. The plaintiff, the defendant and Mr.Dilbar Hussain Malik, their brother, are the only legal heirs of Smt.Mumtaz Chowdharan who died on 14th October, 1988. Smt.Mumtaz Chowdharan executed a Will dated 30th October, 1982. The plaintiff asserts that the Will was obtained by the defendant by exercising fraud on Smt.Mumtaz Chowdharan. The plaintiff also states in para 8 of the plaint that the Will dated 30th October, 1982 could not be executed by Smt.Mumtaz Chowdharan for whole of the property in favor of the defendant only as according to the Shariat Law, a Mohammedan cannot dispose off more than a third of the surplus ...
Commissioner of Income Tax Vs. Banaras House Ltd.
Court: Delhi
Decided on: May-14-1997
Reported in: (1998)150CTR(Del)94
R. C. Lahoti, J.By this petition under section 256(2) of the Income Tax Act, 1961, the Revenue seeks a mandamus to the Tribunal for drawing up a statement of case and referring the following question of law arising out of the assessment years 1986-87 and 1987-88 for the opinion of the High Court :'Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in directing the assessing officer to allow deduction under section 80HHC to the assessee-company'.2. The petition under section 256(1) of the Act filed by the Department was rejected by the Tribunal forming an opinion that the above said question did not arise as a question of law from the order of the Tribunal.3. The assessed claimed deduction under section 80HHC of the Act. The Deputy Commissioner of Income Tax, Range-VI, who was the assessing authority disallowed the claim for deduction on the following reasoning as set out in the order of assessment :'Deduction under section 8...
Synthetics and Chemicals Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1998)(98)ELT859TriDel
1. The assessee appellant in this case has preferred the captioned reference application contending that the following questions of law arise out of the Tribunal's Final Order No. A/134/97-NB, dated 15-1-1997 1997 (92) E.L.T. 514 (Tribunal) : "(1) Whether in the facts and circumstances of the case, Modvat credit, if availed, can be reversed without complying with the statutory requirements of Rule 57-1 of Central Excise Rules, 1944, and without giving a valid notice and an opportunity of making a representation and giving a personal hearing. (2) Whether in the facts and circumstances of the case Modvat credit can be denied when the inputs and the final products are duly covered by Modvat Scheme and the inputs are utilised in relation to the manufacturing of final product simply because of the wrong classification of inputs under the Central Excise Tariff by the supplier." 2. The facts leading to the present reference application are that applicants are engaged in the manufacture of sy...
Century Cement Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1997)(95)ELT69TriDel
1. This appeal pertains to the admissibility of Modvat credit on Explosives, Grinding Media, Cylpebs, Acetylene Gas, Oxygen Gas, Refractories (Fire Bricks), Steel Castings, Ball Bearings, Cables, Batteries, Electric Insulated Wires, Electrodes, .Refractory Cement, Rubber and Articles thereof, HDPE bags.2. The facts of the case are that the appellants are engaged in the manufacture of cement. They procured a number of inputs and claimed Mod-vat credit of duty paid on the inputs under the Modvat scheme. The department alleged that the Modvat credit on the items mentioned in the preceding paragraph was not admissible to the appellants on various grounds. Against that denial of Modvat credit the appellants have filed the present appeal before us.3. Shri Sanjay Grover, learned Advocate arguing the appeal analyses the admissibility or otherwise on each item. He submits that in so far as explosives are they are covered by the decisions of the Tribunal in the case of Associated Cement Co. Ltd...
Globe Sales Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1998)(99)ELT290TriDel
1. The captioned two appeals arise out of the same order on the same issue, therefore, they are being disposed of by this common order.2. The facts of the case in brief leading to the present appeals are that the appellants imported a product and described it as acrylic plastic scrap and claimed its import under OGL. Department alleged that the import of the product needed a specific licence and was not an item covered under OGL and hence/the proceedings started. The appellants submitted that import of waste, scrap, seconds, defective, etc. is covered by para 27 of the Hand Book of Procedures based on the Import Policy 1992 to 1997. The appellants argued that the product described in the invoice and the Bill of Entry is acrylic plastic scrap. That they had imported only this product and that this product was covered by pare 27(1) of the Hand Book of Procedures. It was submitted that para 27(2) speaks of waste of various fibres, etc. which require a specific licence and that this para ...
Collector of Central Excise Vs. Castrol India Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1999)(112)ELT235TriDel
1. Collector of Central Excise, New Delhi has filed this Rectification Application seeking the recall by this Tribunal of its Order Nos.A/1223/96-NB and S/178/96-NB, dated 18-4-1996/22-4-1996 passed in Appeal E/468/96-NB filed by M/s. Castrol India Limited who are respondents herein. By the said order the Tribunal had set aside the order of the Commissioner whereby he had directed them to reverse Modvat Credit amounting to Rs. 35,85,481/- taken by them under Rule 57H of Central Excise Rules, 1944. The order was passed by the Commissioner on the ground that the credit in question had been taken by them on the strength of transfer notes issued by their Bombay office which were not relatable to the duty paying documents like Bills of Entry and Gate Passes. The said order was set aside by the Tribunal under the order in respect of which the present Rectification Application has been filed by the Commissioner contending that certain crucial facts stated in his order had not been considered...
Snowtemp Engg. Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1997)(94)ELT198TriDel
1. The Order-in-Original No. 3/89/SPS, dated 25-1-1989 of the Additional Collector of Central Excise, New Delhi is under challenge in this appeal.2. The dispute in this appeal relates to the period 1983 to 1986 .During this period appellant was manufacturing package air conditioners covered under T.I. 29 A of the erstwhile Tariff and clearing the same on payment of duty on the basis of the approved price lists . During the period in question 7 units were supplied to private purchasers and 23 to Public Sector Undertakings on contracts. The factory of the appellant was visited by Preventive Staff in December 1985 and January 1986. It was found that the package air conditioners cleared from the factory were complete and fully manufactured, relevant invoices and packing lists referred only to the package air conditioners and not to any accessories, that accessories were purported to have been sold to the same customers under separate Bills, the sale of accessories was not disclosed to the...
Hindustan Lever Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-13-1997
Reported in: (1997)(93)ELT724TriDel
1. We have heard stay application E/280/97-A and in view of the elaborate arguments advanced by both sides, we propose to dispose of the appeal itself, waiving the requirement of pre-deposit under Section 35F of the Central Excise Act, 1944.2. The original order was passed by the Assistant Collector on various price lists in Part I submitted by the appellant, manufacturer of soaps and detergents, during the period 1988 to 1994. Assistant Collector rejected the claim made in the price lists for abatement on several counts. His order having been confirmed by the Collector (Appeals), the assessee has filed the present appeal. We have heard both sides.3. Learned counsel for the appellant made four submissions before us.They relate to (i) discount for damage in transit, (ii) bank charges for realisation of sale proceeds, (iii) HDPE bags (secondary packing) and (iv) order in respect of supplies to Canteen Store Department, Ministry of Defence, in respect of which abatements have been claime...
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