Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 6 of about 3,867 results (0.116 seconds)

Premier Explosives Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC312

..... pleaded that it is a well settled law that transportation charges from factory gate to depot and turnover tax are allowable deduction under section 4 of central excise act.6. shri l. narasimha murthy learned jdrappeared on behalf of the revenue. he pleaded that in these cases, the orders passed by ..... , they are being disposed of by this common order.3. the fact in brief are that m/s premier explosives ltd are manufacturers of prepared explosives. they clear the explosives manufactured by them by stock transfer to their depots and consignment agents on payment of duty on the basis of ..... commissioner (appeals) are liable to be set aside as the same are contrary to the provisions of section 4 of central excise act. in terms of section 4(2) of central excise act, 1944 where the price of excisable goods for delivery at the place of removal is not known and ..... 1. these are the four appeals filed by m/s premier explosives ltd. against order nos. 74/99 (h-iii) ce, 75/99 (h-iii) ce, 76/99 (h-iii) .....

i.B.P. Co. Ltd. Vs. Collector of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(110)ELT960TriDel

..... had been exempted from payment of central excise duty under notification no. 191/87 and m/s. hzl had sent them a copy of l-6 licence for obtaining the explosive for industrial purposes without payment of duty. he further, submitted that in their classification list filed by them, they had clearly mentioned that hzl is exempted from excise duty as ..... the sides. notification no. 191/87-c.e., dated 4-8-1987 exempted goods falling within chapters 28,29,36 and 38 of the schedule to the central excise tariff act, if used in the manufacture of zinc/lead concentrates subject to following the procedure set out in chapter x of the central excise rules. chapter x provides a procedure if ..... knowledge and belief, they were lawfully bound to do for which they could not be penalised; that order for provisional assessment was bad in law and it was an act of coercion to make them execute b-13 bond. he also contended that hzl had undertaken to pay duty on the goods if finally determined as leviable as they had .....

Collector of C. Ex. Vs. Rajasthan Explosives and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(78)ELT110TriDel

..... for the purpose of allowing credit of any duty ... paid on the inputs used in or in relation to the manufacture of ... final products". this section is, therefore, the substantive section and rule 57e which refers to the variation of credit consequent to variation of duty paid on inputs is procedural in nature. even if, at the material ..... the allegation is that they are entitled to take this amount as credit at a subsequent date and the recovery is sought to be made in terms of section 11a. even independently analysing the applicability of rule 57a, we observe that for the purpose of availing benefit under rule 57a, the manufacturer of final product is ..... 35g of central excises and salt act, 1944 for referring the following questions of law to the honourable high court for obtaining their authoritative ruling thereon, the said questions having arisen from the tribunal's order no. a/278/94-nrb, dated 4-3-1994 on the appeal filed by m/s. rajasthan explosives & chemicals ltd. who are respondents .....

Century Cement Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(95)ELT69TriDel

..... same we hold that in view of the submissions and in view of the facts supported by the decisions of the tribunal, the modvat credit will be admissible on explosives, grinding media, cylpebs, refractories (fire bricks), steel castings, ball bearings, electrodes, refractory cement, rubber and articles thereof and hdpe bags.19. in so far as ..... industries limited 1995 (76) e.l.t. 358. he submits that these decisions cover the case in their favour holding that the modvat credit was admissible on explosives used in quarrying (blasting) limestone.4. on grinding media and sylpebs, learned counsel submits that grinding media are steel balls which are used for grinding of limestone ..... for grinding cement. he submits that they are not independent machines, plants, equipments, apparatus, etc. he submits that they did not have any prime movers to act by themselves and therefore they can at best be treated as part of the machine. he submits that admissibility of modvat credit on parts of machine is covered .....

V.B.C. Industries Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2000)LC600Tri(Chennai)

..... -1999 passed by commissioner of customs, vizag confirming duty demand of rs. 75,800/- along with interest under section 28ab of customs act, 1962 and imposing penalty of rs. 75,800/- under section 114a of the customs act regarding import of anhydrous ammonia vide bill of entry no.641/17-3-1995 on the ground that the value ..... been cleared on payment of duty under chapter 31 of the central excise tariff for use other than as fertilizer, i.e. for use of manufacture of explosives, that by itself would not disallow the exemption under the customs notification because the, said notification did not prescribe any end use of the fertilizers so manufactured ..... it was not necessarily follow that they manufactured fertilizer as the same are exclusively cleared only for manufacture of explosives and that particularly of ammonium nitrate manufactured by them is pertaining to the further manufacture of explosives and not suitable for use as a fertilizer.4. at this point ld. advocate also counters that the .....

M/S. the India Cements Ltd., Sri Vs. Commr. of Cex, Hyderabad

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

..... the submission, we totally agree with the ld. dr that the issue is fully decided by the tribunal judgments of larger bench. in this particular case, the explosives have been used in mines located outside the factory. once an item has been used outside the factory, consistently the tribunal has taken a view that the assessee ..... to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture." the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be "goods used in or in relation to the manufacture of cement ..... the factories are registered under the factories act. the submissions made is totally unsustainable, as their submissions were duly considered by the commissioner and by following the larger bench judgment he rejected the appeals. hence, there cannot be any doubt in the matter that the explosives were used in mines located outside the factory and the .....

Gulf Oil Corporation Ltd. Vs. Commnr. of Central Excise

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 .....

Kms Cargo Pvt. Ltd. Vs. Commissioner of Customs (import

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(100)ECC230

..... ascertaining his involvement; that even the customs officers who examinined the cargo have been suspended; that the appellants' cha licence had been suspended as presence of explosives/missiles was not pointed out by the cha during or after the examination; that as the enquiry is in progress, the suspension of his licence is required ..... has been heard from the department in the matter.3. countering the arguments, sh. randhir singh learned jdr, submitted that subsequent to the clearance of the cargo, explosives/missiles, etc. were found among the scrap imported by the importers, m/s. bhushan steel & strip ltd. for clearance of which documents were filed by the ..... is being carried out by the customs department and policy authorities, reveal any involvement of the appellants in the import of scrap with explosives/missiles, etc. the department is at liberty to take any action under the provisions of customs act or cha licensing regulations, 2004 or any other law for the time being in force. .....

The India Cements and Zuari Vs. Cce

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

Reported in : (2001)(75)ECC870

..... the submission, we totally agree with the ld. dr that the issue is fully decided by the tribunal judgments of larger bench. in this particular case, the explosives have been used in mines located outside the factory. once an item has been used outside the factory, consistently the tribunal has taken a view that the assessee ..... to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture". the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be "goods used in or in relation to the manufacture of cement ..... the factories are registered under the factories act. the submissions made is totally unsustainable, as their submissions were duly considered by the commissioner and by following the larger bench judgment he rejected the appeals. hence, there cannot be any doubt in the matter that the explosives were used in mines located outside the factory and the .....

M/S. the India Cements and M/S. Vs. Cce, Hyderabad

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

..... the submission, we totally agree with the ld. dr that the issue is fully decided by the tribunal judgments of larger bench. in this particular case, the explosives have been used in mines located outside the factory. once an item has been used outside the factory, consistently the tribunal has taken a view that the assessee ..... to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture". the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be "goods used in or in relation to the manufacture of cement ..... the factories are registered under the factories act. the submissions made is totally unsustainable, as their submissions were duly considered by the commissioner and by following the larger bench judgment he rejected the appeals. hence, there cannot be any doubt in the matter that the explosives were used in mines located outside the factory and the .....