Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2006)(104)ECC487
..... dies, generating sets and weigh-bridges used in the factory of the manufacturer. (2) "specified duty" means duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975).3.1. the commissioner (appeals) has rejected the appeal of the appellant company before him, on the basis of the observation that ..... , had held that three of the air-conditioners used in the production hall of factory for tablet/capsule production, while the fourth one was used in quality control section of factory for checking the finished product, were eligible for modvat credit under rule 57q of erstwhile central excise rules, 1944. in the instant case also, the air ..... -conditioners in question have been used in the r. & d. section of the appellant company. i hold that/the above goods qualify for modvat credit as "capital goods" in terms of rule 57q of the erstwhile central excise rules, 1944 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)LC868Tri(Kol.)kata
..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)(145)ELT388Tri(Kol.)kata
..... project, bandalamottu, andhra pradesh and at dariba mines, dariba, rajasthan. since the said explosives falling under chapter 36 of the central excise tariff were exempt from payment of duty vide notfn. no. 191/87-ce and 4.8.97 as amended by notification ..... by the process of blasting are then crushed, ground and then concentrated for direct reduction. 2.2 during the period from sep.'92 to june' 95 the appellants have procured explosives from m/s. idl chemicals ltd. (now m/s. idl indus. ltd.), sonaparbat, rourkela on payment of duty to be used in their mines at agnigundala lead ..... procurement of a raw material (lime stone) was only a process anterior to the commencement of manufacture of cement and therefore did not form part of manufacture-section 2(f) of central excise act, 1944". (para-15) 3. after hearing both the sides we find that the issue is directly covered by the earlier decision of the tribunal in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(74)ECC704
..... nitrate (the condensed chemical dictionary by hawley - page: 851). in the said dictionary, the use of the item, potassium nitrate is shown as below: use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants.5.5. he also submits that ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it is seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(136)ELT743Tri(Kol.)kata
..... nitrate (the condensed chemical dictionary by hawley - page:851). in the said dictionary, the use of the item, potassium nitrate is shown as below:- "use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants." 5.5. he also submits ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it has seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)(81)ECC97
..... from both sides. we agree with the adjudicating authority that a product different from its inputs (jute stick powder, bags and liquid oxygen), namely liquid oxygen explosive (lox) has come into existence. therefore, manufacture of goods has taken place. the fact that the goods are actually being marketed as lox is clearly on ..... --supply & transport, looking after all matters relating to central excise in the appellants' company, in his statement dated 16.6.1994, recorded under section 14 of the central excise act, referred to the product in question as combined/laminated fabric he explained the process of manufacture as under-- the manufacturing process of combined/laminated fabric ..... best possible classification occurs under the sub-heading 5905.10 of the ceta, 1985. this is a fit case for invokation of proviso to section 11a of the central excise act. even though there was a specific high court judgment of hon'ble high court of calcutta the party did not declare manufacture of these .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2005)(99)ECC108
..... which is specified in the said schedule. explanation: for the purposes of this notification, "mines" shall have the same meaning as in clause (j) of section 2 of the mines act, 1952 (35 of 1952). notification no. 63/95-ce dated 16.3.1995 as amended by notification no. 11/96-ce dated 23.7.96: exemption ..... ." 7. from perusal of the above notifications, it is clear that both the above notifications clearly convey the same meaning having been the same effect that the explosives manufactured within the mining area of the mines and used therein are exempted from the payment of duty. both the notifications were elaborately discussed in the case of ..... central excise, bbsr, 2003 (56) rlt 935 (cegat-mum), wherein the tribunal has held as under: "as we have observed above the assessees did manufacture to prepare explosive which activity was undertaken in a van situated inside the mines. notification no. 182/87-ce exempted goods manufactured in work shops situated in the precincts of mines and indeed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1990)LC574Tri(Kol.)kata
..... are actually, used in the manufacturing process of the sleepers and form part and parcel of the same. the definition of the term "manufacture" enunciated in section 2(f) of the central excises and salt act, 1944 was referred to by him. manufacture includes any process - incidental or ancillary to the completion of manufactured product. in the instant case, the inserts are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2004)(171)ELT191Tri(Kol.)kata
..... of 'business auxiliary service', in as much as they are substantially covered within the definition of c & f services. it has, further, been clarified that under section 65a of finance act, 1994, it has also been provided that in case of overlap, a service would be classified under the head, (a) which provides most specific description, (b ..... contract for purchase of coal on behalf of the principal company. as such, they cannot be treated as clearing and forwarding agent within the meaning of section 65(25) of the finance act of 1994.3. dr. devi pal has, however, fairly submitted that the tribunal in the case of prabhat zarda factory (india) ltd, v. ..... provided indirectly. further, learned advocate submits that the said judgment was delivered on 9-2-2002 and thereafter the finance act of 2003 was introduced and the new service viz. 'business auxiliary service' appearing in section 65(19) was introduced. the said service is in relation to promotion or marketing or sale of goods produced or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(88)ECC17
..... but now they are equipped with the same. the notice furnished yearwise assessable on correct value of paper in the written submission. the said co. further contended that section 11ab and 11 ac introduced on 28.9.96 and do not have any retrospective application. now at first i am to classify the product in question. the ..... would amount to manufacture. whether it results in the merging of a new product and thus amounting to manufacture and calls for levy of duty under the central excise act once again or not. the reference has been made without expressing any opinion on the question of classification of the product, if any, emerging. since question of ..... cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres".duty of excise being on the act of manufacture of goods, essentially the dispute is whether the printing carried out by the appellant, leads to the manufacture of "other paper or paper board cut of size .....
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