Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 3 of about 3,867 results (2.132 seconds)

Indian Rayon and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(76)ELT358TriDel

..... and steel as inputs used in or in relation to the manufacture of cement. the appellant have been allotted mining rights for mining of limestone. the appellant used explosives like safety fuses, detonating fuses, percussion or detonating caps, ignitors, electric detonators. the appellant also uses grinding balls of iron and steel in grinding mills for crushing ..... upon by the appellant is examined at length. reiterating the findings of the lower authorities, the ld. jdr submitted that the lower authorities have rightly held that explosives and grinding balls are not inputs used in or in relation to manufacture of cement.5. heard the submissions of both sides and considered them. reliance has ..... of limestone. the adjudicating officer has held that the impugned inputs are not used as such individually but are arranged in a particular manner and sequence to act as a whole set for the purpose of blasting the mines, and the same are of the nature of the equipment and in-eligible to modvat credit .....

Anil Chemical and Industries Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT759Tri(Mum.)bai

..... to rs. 4,10,27,681/- by alleging that plot no. 48 and 49 are in fact one unit and explosives emerges at plot no. 48 and 49, as a result of application of section vi of the central excise tariff act. it was further stated that bmd vehicle cannot be treated as workshop, consequently exemption granted to goods manufactured in a workshop ..... .9.1994 to dec. 1996, by invoking the extended period of limitation in terms of section 11-a of the central excise act, besides the allegation of manufacture of explosives at plot no. 48 and 49, in view of note 2 to section vi of the central excise tariff act, revenue alleged that appellant had recovered the amount of central excise duty from the customer .....

Kesoram Cement Vs. Collector of C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(40)ELT413TriDel

..... by gessner g. hawley the prills are described as under : "prill - small round or accular aggregates of a material usually a fertilizer, that are artificially prepared. in the explosives field prills - and - oil consists of 94% coarse porous ammonium nitrate prills and 6% fuel oil...".it is seen prills are porous. the oil obviously, is absorbed in ..... the porous prills to some extent, thus changing the character of the ammonium nitrate as an explosive. it appears that the use of the ammonium nitrate in a mixture with fuel is a standard procedure used for blasting purposes. as mentioned by the learned departmental representative ..... have been very small. he pleaded that non-compliance with some of the procedural aspects of the rules for availment of the modvat under rule 57-a should not act as a bar for the purpose.3. the learned jdr for the appellants sh. a.s. sunder rajan pleaded that the central excise tariff was based on .....

Commissioner of Central Excise Vs. Hindusthan Zinc Ltd.

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 .....

Anil Chemicals and Indus. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT91Tri(Mum.)bai

..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....

C.K. Suresh and Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(49)ELT371TriDel

..... law is no excuse and when, as discussed above, the appellant knew that he was selling the product for being used for manufacture of explosives, it cannot be argued that he was acting bonafidely. so, it was incumbent upon him to have applied for manufacturing license and by not doing so, he was liable to pay penalty ..... the product from the appellant, have in their statements, admitted that the product which they purchased from the appellant were sold to persons who used them as explosives (as discussed in the impugned order). we have also noted that in the impugned order, contention of the appellant has been noted "ammonium nitrate has not been ..... freezing mixtures, oxidizer in solid rocket propellants, nutrient for antibiotics and yeast; catalyst". it, therefore, follows from the above that ammonium nitrate which is used as explosives is not of fertilizer grade but is a separate variety by itself." 11. the ld. collector has also noted that as per records, the appellant used to visit .....

Commissioner of Central Excise Vs. Associated Cement Companies Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(122)ELT146TriDel

..... the factory.therefore, the benefit of modvat credit, as an input cannot be granted to the explosives. he submits that the explosives are used for blasting in the lime-stone mines, which are not part of factory as defined under section 2(e) of the central excise act. he, therefore, relies upon the decision of the larger bench of the tribunal in the case ..... of jaypee rewa cement v. c.c.e. reported in 2000 (38) rlt 111 and submits that in this case the tribunal held that the modvat credit on explosives in the mines is not ..... the arguments as the mine cannot be a part of the factory.mine may be situated near the factory, but it cannot be factory as defined under section 2(e) of the central excise act. in view of the above mentioned decision of the larger bench, relied upon by the revenue, the impugned order is set aside and the appeals are .....

Cce, Raipur Vs. M/S. Jay Pee Rewa Cement

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... .05.99 be referred to the madhya pradesh high court:- " whether or not modvat credit is available on explosives used in mining of lime stone, which are not covered under the definition of factory in terms of section 2 (f) of the central excises act, 1944 read with rules 57 a of the central excises rules, 1944." 2. in this case, the ..... matter related to the modvat credit in respect of the explosives used in mining area of the respondents' cement plant.following the tribunal's ..... /184/2000-nb (sm) dated 5.7.2000, the following questions of law has been referred to madhya pradesh high court:- " whether modvat credit on inputs in respect of explosives in terms of rule 57 a of the central excise rules is admissible or not." 4. in view of the above position, the similar question is referred to the hon .....

Pentax Engineering Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(99)ELT368TriDel

..... (appeals), bombay is under challenge. the matter relates to the classification of the sensor lower explosive limit catalytic (slelc).the appellants had classified these goods under sub-heading no. 9027.90 of the schedule to the customs tariff act, which covered microtomes; parts and accessories. the heading no. 90.27 covered the instruments and ..... classifiable under heading no. 8531.90 (sic). he also referred to the appellants' contention that in terms of note l(m) to section xvi, the goods were excluded from section xvi and hence they were not classifiable under heading 85.31. he referred to the classification of the gas detection and monitoring system under ..... have gone through the facts on record and have perused the technical literature filed by the appellants. the goods imported had been described as sensor lower explosive limit catalytic. the appellants were engaged in the manufacture of pantex gas detection and monitoring system. admittedly, the sensor imported was a part of the gas .....

Commissioner of C. Ex. Vs. Godavari Explosives Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(159)ELT768Tri(Bang.)

..... rs. 47,11,087/- is not sustainable both on merits as well as on the issue of limitation. the assessee is manufacturing prepared explosives falling under chapter 36 of the central excise tariff act. they are also manufacturing spent nitric acid falling under tariff sub-heading 2808.10. they filed classification list and accordingly their products namely, ..... the period from december, 1991 to december, 1994. since such information was within the knowledge of the department there is no reason for invoking the proviso to section 11a.3. the commissioner took the view that the department had not made any further investigation into the explanation offered by the assessee namely that the alleged excess ..... fair or proper to reject its explanation. on the question of limitation also we find that the commissioner is fully justified in taking the view that proviso to section 11a cannot be invoked in the facts of the case. the show cause notice is dated 26-9-94. in the rt-12 returns filed by the .....