Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)LC643Tri(Delhi)
..... excise mor xiii, ahmedabad. he cited the letter dated 3.12.1965 from the office of the assistant in this regard which is reproduced as under :- sub :- electric machinery for cutting soap chura question of dutiability and licensing : 2. you are requested to contact the deputy superintendent, central excise, mor xiii, ahmedabad, who will guide ..... the soap chips. therefore, the soap chips so manufactured will not be entitled to exemption under notification no. 28/64-c.e., dated 1.3.1964 as amended." he pleaded the appellants had been charged with the clandestine removal of the goods. he stated that the departmental authorities themselves had issued a circular that the ..... tribunal examined the scope of the term 'incidental or ancillary process' as used in definition of 'manufacture' in section 2(f) of the central excises & salt act and held as under : "it was argued that section 2(f) contemplated incidental or ancillary process to the completion of the manufactured product and that in this case .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC543Tri(Delhi)
..... the extended period of limitation cannot be invoked. he has relied on the following judgments :-rajen (textile) mills (p) ltd. v. collector of central excise, pane.basant pratt electric co., calcutta v. collector of central excise, calcutta.agarwal brothers steel rolling mills, bangalore v. collector of central excise, bangalore.sriram pistons & rings ltd. v. collector of central ..... time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the collector of central excise or the other party to the appeal: provided ..... (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the income-tax officer:" the wording of the sub-section (2) of section 254 of the income-tax act, 1961 and sub-section (2) of section 35-c of the central excises and salt act, 1944 para materia is the same .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC409Tri(Delhi)
..... .in wavin india ltd. v. collector of central excise, nagpur as reported in [1987 (29) elt 520 tribunal], the tribunal followed the view taken in m/s. pieco electronics & electricals ltd. reported in [1986 (6) ecr 416]. in both these rulings and also in the case of sankey wheels ltd., durgapur v. collector of central excise, bolpur reported in [1986 ..... is fully applicable to the demands made in appeal no. 976/86-c. he has relied upon the following citations -collector of central excise, pune v. m/s. peico electronics & electricals ltd.m/s. sankey wheels ltd. durgapur v. collector of central excise, bolpurm/s. wavin india ltd. v. collr. of central excise, nagpur [1987 (29) elt 520-t] 9. ..... case and submitted that the appellants continued to be covered under tariff item 15a(2) till the passing of finance act and the exemption which was available to them under the notification no. 68/71 dated 29-5-1971 as amended till 27-2-1982 and clearances effected from 5-4-1982 to 27-4-1982 and 1-5-1982 to 7 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC253Tri(Delhi)
..... records we find that apart from the fact machinery installed in the unit was of 1.75 h.p. as it was certified by the executive engineer of the state electricity board, the competent technical authority and 1/2 h.p. pasting machine did not belong to the respondents. it is clear from the fact that it belonged to the ..... deemed as being used by the respondents for the manufacture of footwear by them. since the respondents have fulfilled one of the conditions of the exemption notification 88/77 as amended, we do not find any infirmity in the order passed by the lower authorities in granting exemption in terms of aforesaid notification.in the view we have taken we uphold ..... excises dated the 16th march, 1976, the central government hereby exempts footwear falling under sub-item (1) of item 36 of the first schedule to the central excises and salt act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon: (i) such footwear is produced by or on behalf of a manufacturer in one or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(81)ELT320TriDel
..... tread rubber has been manufactured during that period without evidence is mere presumption. the department has necessarily to point out from the records about the inputs, electricity consumed and the appellants having the wherewithal like manpower, machinery and all other necessary ingredients to manufacture so much quantity of tread rubber. if the seized ..... central excisebarnagore jute factory co. v. inspector of central excise - [1992 (57) e.l.t. 3].he submitted that the consumption of raw material and electricity would itself be sufficient to show that the appellants had manufactured the alleged quantity of tread rubber. he submitted that there has been clandestine removal. he submitted that ..... contained in notification no. 80/80, dated 19-6-1980, 83/83, dated 1-3-1983 as amended. therefore, it was alleged that the appellants had contravened the provisions of section 6 of the central excises and salt act, 1944, rule 173b, 173c, 173f, 173g(1) and 174 read with rule 9(1), rule 173g .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(82)ELT539TriDel
..... processing" viz. pulverising, washing, cleaning, etc. appear to come within the ambit of the provisions of the section 2(f) read with section 3 of the central excises & salt act, 1944, as amended. it was alleged that such 'processed' material i.e. excisable goods described as 'refined dross, b.d. scrap, g. dross, pittal bhangar, bhangar, etc. 'merit classification ..... super engineering co., jamnagar) and remaining two machines i.e. mill and grinder were installed in the factory of m/s. mehta industries and for which the additional electric connection of 25 to 30 h.p. was taken by them; that m/s. mehta industries has neither obtained any licence from central excise department; nor filed any ..... as laid down in section note 6(a) of chapter xv. he further submitted that these processes carried out by them were without the aid of electricity and alternatively to be held as exempted from levy of duty under the relevant notification, which grants exemption to goods having arisen without the aid of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(87)ELT252TriDel
..... declaration they had only mentioned the main heading without giving list of these hundreds of forged products which are used as inputs. he submitted that the declaration has since been amended and they have given details of all the forged products to the department.4. as regards mandral, the learned advocate pointed out that the gp. 1 was in ..... and rs. 12,338.49 respectively. it is also stated, that g.p.i no. 18 dated 6-1-1992, the address of the consignee was found mutilated and amended later on; considering in the light of rule 173g of central excise rules, 1944, the department took the view that such cuttings of the address on the gp should ..... infantory cambat vehicles, m.v. parts etc. falling under chapter 87.08, 87.10 and 84.83 of central excise tariff act, 1985 and are availing the facility of modvat scheme. they received the goods namely, dc electric motor, connecting rod and mandral and claimed modvat credit. the department's case is that the appellants had declared these inputs in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(97)ELT493TriDel
..... do with the volts as such. the exemption notification is clear and it provides for concessional rate of duty only when the electric motors were designed for use in circuits at a pressure exceeding 400 volts.6. the appellants had pleaded that as per isi ..... of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts electric motors designed for use in circuits at a pressure exceeding 400 volts, and with a rated capacity exceeding 10 horse power and falling ..... for the benefit of said notification.3. on behalf of the respondent/revenue, shri g.d. sharma, jdr submitted that the electric motors in question had been designed for use in circuits at a pressure of 380 and 385 volts. as the exemption was only ..... of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of 7.5 per cent ad valorem." amendment in notification no. 82/72 made by notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(93)ELT609TriDel
..... chloride india ltd. v. collector of central excise, 1991 (53) e.l.t. 380 (tribunal), wherein it had been held that the electric storage battery parts were classifiable under item no. 68 of the tariff.4. in reply, shri k.k. anand, advocate, submitted that ..... into force w.e.f. 1-8-1984. the period involved is prior to 28-2-1986 when further amendments were made in the relevant tariff entries as a consequence of introduction of the new central excise tariff based on the schedule to ..... in this connection, it is relevant to note that on introduction of the new central excise tariff under schedule to the central excise tariff act, 1985 w.e.f. 28-2-1986, other articles of zinc were specifically included under heading no. 79.10 of the new tariff ..... the central excise tariff act, 1985. the plugs and sockets were pressure die cast components manufactured after the unwrought zinc alloy ingot was melted and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(68)ECC104
..... with respect to parts of fittings: that as these two brand names were not registered for electric meters, the two units had no rights under trade merchandise marks act nor these brands had any goodwill or relation in course of trade in respect of electric meters. he relied upon the decision in the case of taj serpent eggs factory v. ..... and the fact of their using the brand name elymer havell's was always within the knowledge of the department; that they had not changed their working pattern with the amendment in notification no. 175/86 w.e.f.1.10.1987; that for these reasons, no penalty was also imposable on them.5. countering the arguments, shri m ..... .c. sharma, learned cdr submitted that as held by the supreme court in uoi v. paliwal electricals (p) ltd. , the framework of policy and objective designed to be obtained should be implemented and achieved; that the object was that the manufacturers who are not eligible for .....
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