Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 84 of about 3,867 results (0.249 seconds)

Collector of Central Excise Vs. Anil Chemicals (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC375Tri(Delhi)

..... charges. in this respect a resemblance may be seen between ammonium nitrate and ammonium perchlorate [7790-98-9], another stable compound that can act explosively. although the reactions shown for ammonium nitrate are the ones characteristic of the two extremes of controlled decomposition and complete detonation, decomposition may take ..... and, therefore, better suited to absorb the needed oil for producing blasting agents. some prilling towers have a fluidized bed cooler covering most of the cross-sectional area at the bottom of the tower. others use conventional rotary coolers." it will be seen from this paragraph that prilling results in the formation of spherical ..... it is a physical conversion, the conversion of ammonium nitrate melt to prilled ammonium nitrate will amount to manufacture as per the provisions of section 2(f) of the central excises and salt act, 1944. the ammonium nitrate melt as such cannot be used for the purposes for which prilled ammonium [ nitrate is used.3. the .....

Cce Vs. Indian Aluminium Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(79)LC489Tri(Mum.)bai

..... affect the position because it is nobody's case that they are cleared from the factory as such. they continue to be used in the manufacture of final products, explosives. further, rule 57d adequately covers the situation.10. in the light of the above decisions and the facts and circumstances of this case, we consider that the view ..... , the solvents, named above, were eligible inputs in terms of notification no. 201/79-ce.2. we have heard shri satnam singh, sdr, for the appellants/revenue.shri section ganesh with shri thomas joseph, advocates, represented the respondents.3. shri satnam singh, sdr, referred to the order-in-original and submitted that the printed ink in this case ..... of the blow moulded tubes and the lay flat tubing which are then used in the manufacture of the explosives. there is no doubt at all that the plastic granules can be said to be used in the manufacture of explosives notwithstanding the passage through the stage of the tubings. the fact that the lay flat tubing or blow .....

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 .....

J.K. Cement Works Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(117)LC560Tri(Delhi)

..... .2.2004 has requested the hon'ble president to constitute a larger bench to resolve the issue as to whether the cenvat credit of the duty paid in respect of explosives used outside the factory of production is available to the appellants m/s. jk cement works. the hon'ble president has directed the matter to be posted before the division ..... the mines of the appellant is just adjacent to the factory of production and as such in view of the definition of term 'factory' as given in section 2(e) of the central excise act, the mine should be treated as factory itself and therefore they will be eligible for cenvat credit. on query from the bench, the learned advocate could not ..... used in the mines which are outside the factory of production, the appellants are not eligible to avail of the cenvat credit of the duty paid on explosives in view of the judgment of the supreme court in the case of jk udaipur udyog ltd. (supra). we, therefore hold that the view taken by the tribunal in 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 .....

Collector of Cus. Vs. Keltron Components Complex Ltd.

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

Reported in : (1996)(84)ELT257Tri(Chennai)

..... the benefit of notification 172/92 under which covers "aluminium purity of 99% or above in the form of wires, strips, sheets, rods, bars, pipes, plates, sections, ribbons or shapes". the learned collector has held as under: "i also perused the samples produced during personal hearing. the samples produced are of different shapes made to ..... certain specifications. in the absence of definition of rivets, rivets could also be considered as aluminium shapes which are of forged product of solid sections. the appellant also pointed out that they have imported similar items earlier and also now, and the customs allowed the concessional rate of duty under the said ..... . 2). in the mandrel type the rivet is set as the mandrel is pulled through. in the explosive type an explosive charge in the point is set off by a special hot iron; the explosion expands the point and sets the rivet. standard material for rivets is open-hearth steel (containing mn, p, s) with tensile strength .....

Commissioner of Central Excise Vs. Hindustan Copper Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(74)ECC263

..... form to obtain the concentrate by a chemical process and further upgraded to get zinc oxide. copper ore is obtained by blasting the rocks with high quality explosives; copper ore is transported to the concentrator where it is crushed and then ground with water; the ground ore slurry enters the floatation cells where the copper ..... such as crushing, grinding, flotation and filteration etc. were carried out to obtain zinc and lead concentrates. the department was of the view that this use of explosive was not used in the manufacture of lead or zinc concentrates and hence the condition of notification no. 191/87 was not satisfied. the matter was adjudicated by ..... the place where the mining operations are concluded to the factory where the manufacturing process starts from coverage under the certificate of registration under section 8 of the central excise sales-tax act of goods used in the manufacture or processing of goods for sale or in mining....8. the contention of the learned dr that the .....

Associate Cement Companies Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(117)LC1100Tri(Delhi)

..... it has been specifically mentioned that the credit will be available only in respect of the inputs which are used within the factory of production; that as the explosives were used in the mines, outside the factory premises, the credit was not available to them and accordingly the penalty is imposable.3. we have considered the ..... is not pressing the appeal against disallowance of the cenvat credit. he, further, submitted that no penalty is imposable on them as they bona fide believed that the explosives have been used in or in relation to the manufacture of their final product cements; that further, penalty is imposable only when there is suppression or any intention to ..... .p.high court in the case of s.n. sunderson (minerals) ltd. v.superintendent (prev) the 1995 (75) elt 275 that penalty is not imposable where act of omission or commission on assessees' part is due to bona fide belief borne out of conflicting court and tribunal decision on excisability of the products. we also heard .....

M/S. Super Industries, S.B. Rathod, A.J. Mehta Vs. Cce Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... between the name of the buyer on invoices issued by the appellant and registration of same vehicle in some different name at department of explosives. the counsel submitted sample copies of such duplications, accordingly submitted that the said repetitions deserves reduction from the total clearances. the ld. counsel also submits ..... appellate stage. the ld. counsel further submits that there is severe duplication of demand as the demand is based upon data obtained from the department of explosives; the said duplication is for the reasons that the vehicles repeatedly appeared in the list due to change in ownership, re-registration of vehicles, difference ..... the chassis leviable under the first schedule or special duty of excise leviable under the second schedule to the central excise tariff act or the additional duty leviable under section 3 of the customs tariff act, 1975, as the case may be, has been paid. it is noticed, during the subsequent period the tank bodies .....

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 .....