Conditionality - Judgment Search Results

KeihIn Panalfa Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(151)ELT367TriDel

..... of the central excise rules that the appellants declared their activity as manufacture of air conditioners for automobiles falling under heading 84 15 of the tariff that the registration certificate is ..... the benefit of notification would not be available to the sub assembly for automobile air conditioner when cleared separately as the notification was available to parts of air conditioning machines .....

Rajasthan Tools Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(141)ELT699TriDel

..... the manufacture of tools for cutting stones like marble granite etc they installed three air conditioners in their cold press room metal powder storage amp diamond mixing room and quality control ..... the process of manufacture of tools of specific quality the counsel submits that the air conditioners were integrally connected with the process of manufacture as the same were used for producing .....

Rakesh Gulati and anr. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(105)LC678Tri(Delhi)

..... of m s ashirwad international as importer of the seized air conditioners he also tendered his statement that he had no business ..... misconstrued and misread so as to believe that the seized air conditioners were of japan origin the third noticee sanjay jain denied his ..... only heard sanjay jain jokingly talking to rakesh gulati about air conditioners and that too while taking drinks in the club apparently .....

Gujarat Glass Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT822Tri(Mum.)bai

..... appeals in respect of cnc panel cooler and split air conditioner the learned chartered accountant for the appellants states that both ..... the commissioner appeals is incorrect in stating that the air conditioner is not required for the proper functioning of the plc ..... control room as such the appeal relating the split air conditioner is dismissed 5 appeal has been heard waiving pre deposit .....

Freezair India (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(152)ELT321TriDel

..... some of the dealers of m s freezair and seized cooling units of split air conditioners they also searched the residential premises of the directors of the company shri kuldeep singh ..... appellants could not successfully rebut the department s case that they manufactured and cleared air conditioners and parts thereof without payment of duty and without observing any of the requirements under .....

Godrej Industries Ltd. Vs. D.G. Ahire and anr.

Court: Mumbai

Reported in: 2003(3)BomCR65

..... was with respect to the correct classification of a product sunsilk hair conditioner manufactured by the appellant it was the case of the appellant ..... that a hair lotion is a leave on product whereas a hair conditioner is a rinsing agent mr shroff submitted that in the case ..... that the said hair conditioner was not a hair lotion cream or pomade classifiable under tariff .....

Godrej Industries Ltd. Vs. Asstt. Collector of C. Ex.

Court: Mumbai

Reported in: 2003(161)ELT68(Bom)

..... was with respect to the correct classification of a product sunsilk hair conditioner manufactured by the appellant it was the case of the appellant ..... that a hair lotion is a leave on product whereas a hair conditioner is a rinsing agent mr shroff submitted that in the case ..... that the said hair conditioner was not a hair lotion cream or pomade classifiable under tariff .....

Cce Vs. Schablona India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(104)LC819Tri(Delhi)

..... availed modvat credit under rule 57 q on air cooled air conditioners and environment control systems imported by them to the tune ..... the revenue has submitted that the functions of air cooled air conditioners and environment control systems are same he has drawn my ..... party had taken modvat credit i e on air cooled air conditioners and environment control systems were not capital goods under rule .....

Titan Industries Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2003)(108)LC592Tri(Chennai)

..... this bench has allowed the modvat credit on parts of air conditioners which have been used in or in relation to the manufacture ..... this case is 9 7 1996 by which parts of air conditioners were found eligible and are also covered by the judgment rendered ..... i am of the considered opinion that parts of air conditioners used in the air conditioners which are used for controlling the temperature in the .....

Commissioner of Income-tax Vs. Dr. M.L. Agarwalla

Court: Guwahati

..... is correct in law in allowing investment allowance on ultrasound medical diagnostic electrical equipment air conditioner and servo voltage stabilizer 2 the assessee dr m l agarwalla is a qualified ..... per the provisions of section 32a 2 for the ultrasound medical diagnostic electrical equipment air conditioner and servo voltage stabilizer and not for the entire establishment 6 the decision of .....