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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(165)ELT218Tri(Mum.)bai
..... of exploration for oil. tullow india operations ltd. also conducted such surveys in the gulf of kutch. the processes, as explained, consisted of creating shock wave by means of controlled explosions which travel through the waters of the sea and the land mass beneath. the response to these waves indicates, by means of past experience and by applying the knowledge of ..... justify the imposition of penalty. there is no finding that this appellant, which is a wholly owned corporation of the government of india sought to evade duty by any clandestine act. it could well have believed that the goods that it imported were software within the meaning of the relevant notification.we therefore set aside the penalty imposed on it.23 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(117)LC24Tri(Chennai)
..... the appellants towards cevant credit pertaining to the period october 2002 to march 2003. the brief facts of the case are that the appellants had taken cenvat credit on explosives used in their mines. this cenvat credit was disallowed by the original authority and confirmed by the lower appellate authority by rejecting their appeal.2. appearing on behalf ..... ,727/- (rupees two lakhs fortynine thousand and seven hundred and twenty seven only) for the period october 2002 to march 2003, cenvat credit amount taken by them on explosives used in their mines. this amount shall be deposited by them within a period of one month from the date of receipt of the order, failing which their appeal ..... the case of cce, jaipur v. j.k.udaipur udyog ltd. 2004 (64) rlt 219 (sc) : 2004 (116) ecr 191 (sc), wherein it has been held that explosives used for blasting purposes in the mining area are outside the factory of production and are not eligible for cenvat credit in terms of definition of "inputs" given in sub .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2005)(102)ECC73
..... to the learned advocate, the limestone mine also comes within the meaning of 'factory' as per section 2(e) of the central excise act, 1944.6. in the case of m/s. zuari cements, the commissioner (appeals) allowed cenvat credit on explosives, lubricants and other capital goods used in the mining area for the period from 1.4.2002 ..... the capital goods/inputs used in the mines are not entitled for cenvat credit, as mines cannot come within the definition of 'factory' as per section 2(e) of central excise act, 1944, even if they are contiguous and given central excise registration alongwith the factory.in other words, mines cannot be considered as part of the ..... its surroundings, which form part of one unit. v. in view of the above decisions, the expression "premises including the precincts thereof" employed in section 2(e) of the central excise act will cover not only the factory and the adjacent areas where cement is manufactured, but also the precincts i.e., surrounding place of the factory, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(19)LC416Tri(Delhi)
..... for convenience of reference. "it has been clarified by the central board of excise & customs that anfo is appropriately classifiable under chapter 36 of central excise tariff act, 1985 as explosive. hence, you are requested to observe all the central excise formalities and pay necessary duty immediately." he pleaded that the very fact that the question was taken ..... taking into consideration the pleas made and facts and circumstances of the case that there was no warrant for invoking the a longer time limit under section 11a of central excise act, 1944 for raising the demand. we observe that there are no findings in the order that the appellants had not complied with the central excise ..... 6 months period reckoned from the date of receipt of show cause notice by them and that there was no warrant for raising demand for extended time limit under section 11a. he pleaded that the department itself was in doubt as to whether the goods were leviable to duty or not. in this connection, he cited the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(60)ECC358
..... a safety hazard as their plant is a continuous process plant and the tripping of the plant due to irregular supply of electricity could lead to a major explosion. therefore, they contend that it is an essential and integral part of their plant which is required to be classified as an accessory of the plant. ..... , of goods or for rendering services, including those required for replacement, modernisation or expansion (import & export policy 1992-97). explanation to rule 57q; for the purposes of this section, -(1) "capital goods" means - (a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about ..... no rebuttal evidence placed by the revenue. the use of these items necessitates the function of the process of the goods and items along with the equipments acting complementary to each other bring about a change in the inputs for the manufacture of the final plant. as these disputed items are very much part of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(107)ELT223TriDel
..... . reported in 1991 (55) e.l.t. 415 in which the tribunal, relying upon the judgment of the supreme court in the case of indian corporation ltd. had held that explosives used in the mines were permissible as inputs, if the same manufacturer was engaged in the mining as well as production of cement. this judgment, which was not cited before ..... available. however, the observation of the assistant commissioner that the mines are not part of the factory, will have to be gone into. the definition of factory, as made in section 2(e), not only covers the premises but also includes the precincts thereof. the scope of this term has been examined by the tribunal in their judgment in the case .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)ECC121
..... aid of power. the coated steel wires (24 swg) are cut to required sizes and plugs are attached to make it ready for use in detonators and other explosives.shri haksar has contended that as the facts are clear and do not require any fyrthef investigation to ascertain the process of manufacture and the additional grounds sought to ..... engaged in the manufacture of pvc coated galvanised steel wires falling under tariff item 68 of the cet. the galvanised pvc coated steel wires are used in the manufacture of explosives by m/s. idl chemicals ltd., hyderabad. all the raw materials, viz., steel wires and pvc granules, required for the manufacture of pvc coated steel wires are ..... in air 1967 sc 465, vide paragraph 7 of the judgment the hon'ble supreme court heid that the question as to rate of interest payable under section 28 of the land acquisition act, 1894, though not raised in the cross-objection before the high court, could be raised before the supreme court, firstly because it was decided by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC38Tri(Delhi)
..... judgment of the tribunal in the case of singareni collieries co. ltd. v. collector of central excise wherein the tribunal had held that by mixing of ammonium nitrate of explosive grade with small proportion of fuel oil, a new product emerges. it was further held that though it is prepared by a simple process of mixing of ammonium nitrate and ..... entering into those aspects. since, in view of the above discussion, the tribunal will now be required to consider the question of entertainment of the claim under section 80j of the act raised by the assessee which was taken as a ground in the memorandum of appeal, it is not necessary to examine and give any opinion in respect of ..... balance-sheet and profit and loss account and other statements were filed by the assessee before the ito and practically all the details for allowing a claim under section 80j(1) of the act were on record and hence it was open to the tribunal to allow such a claim. on a reference: held, that the tribunal was correct in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2000)(116)ELT542Tri(Chennai)
..... tribunal in appeal no. e/378 to 383/96. in the present case also, the tribunal had rejected the benefit of modvat credit in respect of inputs namely explosives used in mines, hence the questions have a bearing to the matter pending before the high court of andhra pradesh. therefore, this reference application is allowed.the registry ..... assessee from its own mines and intended only for the manufacture of cement in its own factory at jayanthipuram. lime stone is quarried by the respondents using (i) explosives and (ii) ammonium nitrate (prilled). they had filed declaration before the competent authority on 23-6-1987 in terms of rule 57g of c.e. rules read ..... to the high court :- "(1) whether the 'mine' used for excavation of limestone would fall within the definition of "factory" as defined in section 2 (e) of the central excise act for claiming modvat credit on inputs in respect of assessee manufacturing cement as the final product (2) whether the process of manufacture of cement can be .....
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