Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat delhi Year: 2003 Page 1 of about 64 results (0.566 seconds)

Ambuja Cement Rajasthan Ltd. and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC484

..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....

Century Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(165)ELT534TriDel

..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....

Sanjay V. Modi and Ajanta Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC24

..... to official records and entries therein are entered on the basis of certain internal documents and that too with the full knowledge of the management; that as per section 36a of the central excise act, the contents of any document seized from the custody or control of any person shall be presumed to be true unless the contrary is proved. he emphasized ..... of fabric was sent with the price-list for the purpose of valuation and the same had nothing to do with the classification. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (85) ecc 85 (t) wherein the tribunal has held that "if there are documents for the clearance of excisable goods without payment of duty .....

Panacea Biotec Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(153)ELT627TriDel

..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that .....

Shahnaz Ayurvedics and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(88)ECC615

..... cannot be claimed by revenue that duty was not paid /short paid by reasons of fraud, suppression etc. we, therefore, set aside the demand for interest under section 11ab of the act. as the amount of duty involved is more than rs. 1 lakh, land building, plant and machinery used in the factory is confiscatable. we, however, reduce ..... those show cause notices involved in these proceedings are for the subsequent period within six months time limit. we reduce the same as under:- interest under section 11ab of the act is not demandable as these show cause notices were issued after issue of show cause notice dated 28.2.97 and that too for subsequent period ..... both the assessee and the buyer. when it is the same person the authorities can certainly fall back on the third proviso to clause (a) of section 4(1) of the act, to arrive at the value of the excisable goods." he contended that considering all the circumstances cumulatively, shahnaz ayurvedics and shaherb cosmetics are related persons inasmuch .....

J. Prasad Polymers Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(88)ECC643

..... to evade payment of duty does not arise. he also mentioned that the quantification of demand, if any, should be done in terms of provisions of section 4(4)(d)(ii) of the central excise act. reliance has been placed on the decision of the larger bench of the tribunal in the case of srichakra tyres ltd. v. commissioner of central ..... of such a letter, it cannot be claimed by the revenue that "sundar" was a brand name registered in favour of m/s. srs under the trade and merchandise marks act. the revenue has also not brought on record any registration certificate issued by the competent authority registering 'sundar' as a brand name in favour of m/s. srs. it ..... .3. the learned advocate, further, submitted that the name 'sundar' is not registered brand name of srs; that it is only registered for its artistic work under the copyright act; that the department has proceeded on the erroneous premise that 'sundar' is a registered brand name of srs for foot wear; that registration under the copyright .....

Pace Marketing Specialties Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 or central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdr's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Cce Vs. Pace Marketing Specialities Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC329

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 of central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdk's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Progressive thermal Controls Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(157)ELT44TriDel

..... as assessable value in view of the fact that the sale price was a purely commercial price which satisfied the requirement of the normal wholesale price under section 4(1)(a) of central excise act, 1944.during the hearing of the case, the learned counsel representing the appellant has submitted that minority shareholding of the buyer in a manufacturing company does ..... demand of rs. 53,000/- on the scrap.2. the main duty demand has been made in view of the definition of related person contained in section 4(4)(c) of the central excise act, 1944 as a person who is so associated with the assessee that they have interest, directly or indirectly in the business of each other. it ..... may also be noted that section 4(1)(a)(iii) stipulates a separate provision as under for the valuation of goods sold to or through a related person : .....

Pepsico India Holdings (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(163)ELT478TriDel

..... to or through a person who is related in the manner specified in either of sub-clauses (ii), (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the act, the value of the goods shall be the normal transaction value at which these are sold by the related person at the time of removal, to buyers (not ..... of the assessable value of the syrup.3. assessment based on the sale price of the subsidiary is made by relying on the special provision contained in section 4 of the central excise act relating to the valuation of goods sold to or through related persons. the denial of discount is made on the ground that the discounts are not ..... there is no warrant in law for the inclusion of the consideration for deferent activity in the assessable value of excisable goods, definition of 'transaction value' in the new section notwithstanding. it is clear from a perusal of that definition that what is included is any additional amount charged as price, by reason of or in connection with the sale .....