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Cce Vs. Ganesh Steel Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(37)LC398Tri(Delhi)

..... steel industries who are engaged in the manufacture of iron and steel products falling under chapter 72 of the central excise tariff act, 1985 opted for credit under modvat scheme under rule 57a of central excise ..... central excise tariff ..... by the assistant collector was allowed by the collector (appeals) on the ground that runners and risers were covered by tariff heading 7206.90 and even though they were not specifically mentioned under that heading they were received against duty-paid documents and thus the requirement of law could be deemed to have been satisfied.being aggrieved from the impugned order the collector of central excise, chandigarh has come up in appeal.2. ..... sharma stated that in terms of rule s7g of the central excise rules the manufacturer intending to take credit of duty on inputs under rule 57a is required to file a declaration with the assistant collector of central excise having jurisdiction over his factory intimating the description of the final product to be manufactured and the inputs intended to be used in each of the final products and after obtaining the acknowledgement of the declaration he can take credit of the duty paid on ..... declaration filed under rule s7g the inputs were described as ingot falling under tariff heading 7206.90 which covers "iron and non-alloy steel in ingots and other primary forms". ..... after filing the declaration under rule 57g of the central excise rules 1944 they received runners & risers weighing 37.15 mt against gate pass showing .....

Collector of Central Excise Vs. Ganesh Steel Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(60)ELT271TriDel

..... steel industries who are engaged in the manufacture of iron and steel products falling under chapter 72 of the central excise tariff act, 1985 opted for credit under modvat scheme under rule 57a of central excise ..... central excise tariff ..... by the assistant collector was allowed by the collector (appeals) on the ground that runners and risers were covered by tariff heading 7206.90 and even though they were not specifically mentioned under that heading they were received against duty paid documents and thus the requirement of law could be deemed to have been satisfied.being aggrieved from the impugned order the collector of central excise, chandigarh has come up in appeal.2. ..... sharma stated that in terms of rule 57g of the central excise rules the manufacturer intending to take credit of duty on inputs under rule 57a is required to file a declaration with the assistant collector of central excise having jurisdiction over his factory intimating the description of the final product to be manufactured and the inputs intended to be used in each of the final products and after obtaining the acknowledgement of the declaration he can take credit of the duty paid on ..... declaration filed under rule 57g the inputs were described as ingot falling under tariff heading 7206.90 which covers "iron and non-alloy steel in ingots and other primary forms". ..... after filing the declaration under rule 57g of the central excise rules, 1944 they received runners & risers weighing 37.15 mt against gate-pass showing .....

Haryana Concast Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(96)ELT360TriDel

..... prior to september, 1991 appellants were engaged in the manufacture of various iron and steel items falling under chapter 72 of the central excise tariff act, 1985. ..... turning down these contentions the collector, central excise observed that though it was not in dispute that only steel billets/ingots are the inputs for the products, steel flats, rounds, ctd bars, angles, channels etc. ..... in their modvat declaration dated 30-9-1991 they declared steel billets, steel ingots, sorts and bars falling under sub-heading 7207.90 and 7206.90 along with re-tollable scrap falling under sub-heading 7204.90 as 'inputs' for the manufacture of steel flats of iron and non-alloy steel (sub-heading 7211.11), plain round and c.t.d. ..... steel flats, rounds, ctd bars, angles, channels, shapes and sections of iron and non-alloy steel which were further cleared after payment of duty. ..... aggrieved with the order-in- original dated 17-5-1993 passed by collector, central excise, new delhi, m/s. ..... in collector of central excise v. ..... in the instant case both the final products and the inputs were covered by the same chapter 72 and therefore the appellants had fully complied with the requirements of rule 57a. ..... steel billets and steel ingots had not discharged their duty liability.3. ..... bedi, consultant, appeared for the appellants and submitted that the appellants had been denied the modvat credit on the ground that steel ingots and billets had been cleared without payment of duty in terms of notification no. .....

Omega Bright Steel Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellants are manufacturer of carbon steel bright bars of iron and steel falling under chapter 72 of the central excise tariff act, 1985. ..... sub-section 2 of section 11b provides that if on receipt of any such application, the assistant commissioner or deputy commissioner of central excise, as the case may be, is satisfied that whole or any part of duty of excise paid by the applicant is refundable, he may make an order accordingly. ..... i find that for rejecting the refund application, issue of show cause notice is not mandatory under section 11b of the central excise act. ..... the refund claim was filed on the ground that the customer had not accepted the price increase for the month of july, 2003 and only passed the bill for the month of august.since their bill for differential value was not passed by their customers for the month of july, 2003, therefore, they filed refund claim of rs ..... the commissioner (appeals) has approved the order of original authority on the ground that excise duty paid does not become refundable if payment is not approved by the buyer. ..... the commissioner (appeals) has also given a similar reason that excise duty is not refundable if payment is not made by the ..... of the revenue, it was argued that it is correct that no show cause notice was issued before rejecting the refund application, however, the commissioner (appeals) had given hearing to the appellants to put forward their grievance and commissioner (appeals) has also given any reason for rejecting the claim.5. .....

Cce Vs. Him Techno Forge Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(118)ECC76

..... facts of the case, in brief, are that the respondents are engaged in the manufacture of forgings of iron and steel products classifiable under chapter 72 of the central excise tariff act, 1985.on 26.12.1997, the central excise officers visited the factory of the appellants. ..... he also submits that the demand of duty is not barred by limitation in as much as central excise officers detected shortage during stock verification and, therefore, he relied on the larger bench decision of the tribunal in the case of cce, ..... after hearing both sides and on perusal of the record, it is revealed from the record that on 26.12.1997, the central excise officers verified the stock and ascertained the shortage of ..... was shortage of raw material of alloy steel to the quantity of 21.692 mt wherein central excise duty involved rs. ..... in the adjudication order, the joint commissioner of central excise confirmed the demand of duty on shortage of raw material and adjusted the same amount as deposited by the appellant and imposed penalty of rs. ..... under rule 173q of the central excise rules for violation of various provisions of central excise rules. ..... of the documents, it was noticed that there was a short payment of duty on 7.919 mt of steel products on the basis of the private document dated 5.9.1997 wherein duty involved rs. ..... drew attention of the bench to the panchnama wherein it is stated that they received alloy steel according to weight but do not weigh the same at the time of issue of production and rg-1. .....

Commr. of C. Ex. Vs. Mahalaxmi Steel Rolling Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(94)ELT376TriDel

..... iron and steel products falling under chapter 72 of the schedule to central excise tariff act, 1985 ..... submitted that the tribunal in this case held that credit taken and utilised prior to filing application under rule 57h of the central excise rules, 1944 and the stock position as on the date of filing declaration verifiable from stock ledger register and duty amount verifiable from input gate passes, formal permission under ..... appellants have opted for availing the facility of the modvat credit on their inputs under rule 57a of the central excise rules, while opting for the first time for the modvat without filing their modvat declaration under rule 57g ..... collector, the circumstances on the withholding or refusal of such permission, modvat credit taken prior to permission valid under rule 57h of the central excise rules, 1944.on scrutiny of the decisions in the above cases, i find that prior permission was not called for, but there is an indication that there ..... and such inputs have been utilised in the manufacture of final product and also that the final products have been cleared only after the dated acknowledgement hence there is no violation of rule 57h calling for recovery of the modvat credit already utilised under rule 57-1 of the central excise rules ..... collector of central excise on an application from the respondents and after verification of the inputs declared therein and lying in their stock received on payment of duty immediately before filing the declaration under rule 57g .....

Kukanda Mal Ram Ditta Mal Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(106)LC173Tri(Delhi)

..... kaushik, learned advocate has appeared on behalf of the appellants and he submitted that the period of dispute is 17.11.1994.the appellants are manufacturers of iron and steel products falling under chapter 72 of the central excise tariff act, 1985. ..... this is an appeal against the order dated 7.12.2001 passed by the commissioner of central excise (appeals), new delhi. ..... the appellants have been availing of the small scale exemption under notification no.1/93-ce dated 28.2.1993 and also the deemed modvat credit on the inputs in terms of government of india order no ..... i have heard the rival submissions and perused the records carefully and the case laws relied upon by the learned counsel for the appellants ..... pushkarne, learned dr has appeared on behalf of the revenue and he reiterated the findings of the learned commissioner (appeals).4. ..... finally submitted that the appeal may be allowed and the impugned order may be set aside.3. ..... lakhs for clearances in terms of notification no.1/93-ce on 17.11.1994 and started paying full duty under protest. ..... contended that as per the government order dated 1.3.1994, the deemed credit is available to the appellants as per letter dated 1.3.1994 at page 8 and the appellants have followed the procedure for taking the deemed modvat credit as per rule 57-g and has utilized the same as per the provisions of rule 57-f.in support of his contention, the learned advocate has relied on the following decisions: 2000 (38) rlt 435 (cegat-lb) digamber foundry and ors. v. .....

Star Wire (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(87)ELT460TriDel

..... appellants are engaged in the manufacture of "iron and steel products" falling under chapters 72 and 73 of the central excise tariff act, 1985. ..... raipur steels and as held in the following judgments :mukund iron and steel works ltd. ..... collector of central excise, [1993 (68) ..... collector of central excise, [1988 (38) ..... collector of central excise, [1990 (45) ..... collector of central excise as reported in 1994 (70) ..... advocate has conceded that the benefit is not available to refractory bricks/mortar in terms of the judgment rendered in the case of collector of central excise, v. ..... a careful consideration of these judgments it is clear that the various judgments have granted benefit to the assessees in respect of following inputs :- ramming mass covered by the judgment of larger bench rendered in the case of collector of central excise v. a.b. ..... advocate submitted that the issue has been decided in favour of the party by a larger bench's decision in the case of collector of central excise v. a.b. ..... that the judgment in respect of each items are as follows :- he submitted that the issue pertaining to refractory bricks has been decided against the party as rendered in the case of collector of central excise v. ..... is against the assessees and therefore, following the ratio the benefit of modvat credit in respect of this item is denied and to the lower authorities order is upheld and (sic) take the iron rolls admittedly these items are used only for the purpose of rolling steel and they are (sic) as an .....

Pratap Steel Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(87)ELT193TriDel

..... appellants manufacture iron and steel products falling under chapter 72 and 73 of the central excise tariff act, 1985. ..... urged that the judgment cited by the commissioner in his order pertains to old tariff and does not have application; to the facts of this case.the ld. ..... they were however purchasing and using graphite electrodes and carbon electrodes including nipples as inputs in the manufacture of final product and had taken credit thereupon on ..... learned counsel appearing for the appellant; claimed that the inputs graphite electrodes and carbon electrodes were of the same property and were also falling under heading 85.45. ..... judgment distinguished graphite electrodes falling under tariff item 67 carbon electrodes falling under tariff item 68. ..... show cause notice was issued seeking recovery of modvat credit availed on such carbon electrodes and nipples during the period 1-12-1993 to 31-3-1994. ..... on perusal of the order dated 28-3-1995 and the impugned rule the appellants' submission that the inputs brought in from the period 1-12-1993 to 31-3-1994 were covered under the declaration made on 17-5-1994 is found to be ..... the difference between graphite electrodes and carbon electrodes has been brought out in the judgment cited by the collector in his impugned ..... he made reference to these submissions in the first part of his order he did not give any finding and rejected the appeal only on the ground that there was chemical difference between graphite electrodes and carbon electrodes.the ld. .....

Calcutta Steel Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(54)ELT90TriDel

..... hoops, strips, flats and bars were incorporated.for the period from 01-08-1983 to 27-02-1986, under the revised central excise tariff act, 1985, chapter 72 was introduced, and the definitions were incorporated verbatim as chapter notes.from 01-03-1988, chapter 72 was further revised with chapter notes containing broad description of "flat rolled products" and definitions of such products were incorporated under the tariff sub-headings, the categories of products like - hoops, strips, flat were listed, but no statutory definition for ..... that the product - "flat hot-rolled product of iron and steel less than 3mm in thickness and less than 125mm in width not rectangular in cross-section but uneven in shape, size and length with no shearing of the edges and not coiled" was classified under item 26aa(ia) of the central excise tariff act.the hon'ble supreme court has rejected the appeal filed by the department against the tribunal's order reported in 1987 (30) e.l.t.527 and upheld the classification as bar. ..... to 01-08-1983, but it is the contention of the appellant that a product of the same dimension and description which was held as a bar, when the tribunal had gone by the available material like: clarification and tariff advices issued by the central board of excise & customs, on the definitions of the products, the nature of the mill in which produced, and the books on the iron and steel products and these definitions had not undergone any change, why then the product should not .....