Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 9 of about 3,867 results (0.925 seconds)

Commissioner of C. Ex. Vs. Madras Cements Ltd.

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 .....

Eastern Electro Chemical Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(72)ECC118

..... packing charges will be payable by bhel. annexure to this purchase order stated that calcium carbide should be supplied in conformity with safety regulations as laid by chief controller of explosives, nagpur, govt, of india and that this should be packed in water tight and air tight metal containers with double lid packing. the terms of this purchase order ..... packing, namely, the steel drums and so its value cannot be included in the assessable value of the goods manufactured as per the provisions contained in section 4(4)(d)(ii) of the act. in support of this contention manufacturer produced copies of the invoices and other material evidence.adjudicating authority rejected the contentions of the manufacturer by adjudication order dated ..... 1. appellant was engaged in the manufacture of calcium carbide. because of the explosive nature of the substance, it was supplied in steel drums. while clearing the goods for payment of duty value of the steel drums namely the container was not included .....

Sagar Cements Vs. Cce, Hyderabad-iii

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

..... anterior 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 and ..... for quarrying limestone in mines situated away from the cement factory cannot be held to be 'goods' in or in relation to the manufacture of goods and the explosives was held to be not qualifying "inputs" for the benefit of modvat credit under rules 57a of the modvat rules.3. learned counsel submits that the mines ..... no evidence of ground plan and licence granting the mines located within the factory was produced before the authorities.mines are governed by the mines act while factories are registered under the factories act.therefore, when the similar plea raised had already been dealt with by the bench and the stay applications and the appeals were rejected by .....

indcon Projects and Equipments Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT328TriDel

..... driven away; that it is thus apparent that the main function of the impugned equipment is to prepare a hazardous and highly explosive mixture and transferring the same into a blasting hole; that a bmds can very well function without having mounted on a chasis; that it is clear from show cause ..... central excise duty is invocable.2. shri naveen mullick, learned advocate, submitted that bmds is an equipment to mix more than two chemical ingredients which on mixture becomes explosive; that chasis mounted bmds is then driven to the coal field site near the blasting hole and the prepared mixture is transferred into the blasting hole and bmds is ..... demanding the duty for the period from 11-6-96 to 22-8-97 the entire period is beyond the normal period of 6 months specified in section 11a(1) of the central excise act at the relevant time. in view of our findings that there was no suppression extended period of limitation is not invokable. accordingly the demand of .....

Dalmia Cement (Bharat) Ltd. Vs. Cce

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 .....

Tata Engg. Locomotive Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(87)ELT157TriDel

..... if the assessment on monthly rt 12 return has not been completed. even if such assessment is completed, the department can have recourse to general provisions of section 11a of the act.16. on such an understanding of rule 57g, it is manifest that the intention underlying rule 57e is to state expressly what is clearly implicit in rule ..... permission to avail modvat benefit was filed after the second amendment to rule 57e.the north regional bench followed the view of eastern and southern regional benches, see rajas-than explosives & chemicals ltd. v collector of central excise, jaipur - 1994 (71) e.l.t. 522 (nrb).4. it is contended for the manufacturers of final products or ..... similar to rule 57e of the rules.the tribunal held paragraph 3 of the notification did not apply and the show cause notice would be subject to section 11a of the act. the above decisions may not have relevance in considering present cases under modvat credit scheme.18. the decision of the tribunal in indo national ltd. v .....

Empire Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC417

..... c. variable speed commutator motor." 3.3 he submits, on a query from the bench, that even if it is accepted that the imported motors are not flame proof/explosion proof, the fact remains that similar motors were imported earlier and were allowed under ogl and the benefit of notification 59/87-cus. was also allowed.he further submits ..... option to the appellants to redeem the same on payment of a fine of rs. 50,000/-. a penalty of rs. 30,000/- was also imposed under section 112 of the customs act.2.3 in view of the aforesaid finding that the motors are not internally geared motors, the benefit of notification 59/87-cus., dated 1-3-1987 was ..... however, felt that the imported motors were not internally geared motors as claimed by the appellants but were squirrel cage type of motors, nor were they claimed to be explosion proof type. the reason for considering the imported motors as squirrel type was based on expert opinion which pointed out that in an internally geared motors housing of the motor .....

Goyal M.G. Gases Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(107)ELT364TriDel

..... remove the moisture because if the moisture goes inside the cylinder the inner wall of the cylinder become prone to rusting, thereby eroding the strength and increasing the chances of explosions. the gas is dried to avoid the above accidents. it is plain that a customer would always prefer to receive the goods in cylinder form rather than in pipelines ..... for instance, if 100 cu.metres of hydrogen gas is received at a pressure of say 1 kg the said quantity can be filled in say 2127 cylinders. by the act of compression, the quantity of 100 cubic metres can be subjected to a pressure of 140 kg/cm and can be filled in 15 cylinders itself. in other words, in ..... . the various purposes of the aforesaid three processes before their clearance from the factory is set out in their reply dated april 1997 to the show cause notice :- the act of compressing of the hydrogen gas is undertaken only for the sole purpose of filling in more quantity of gas in cylinders. the hydrogen gas as received from m/s .....

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 .....

Alpine Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(92)ELT53TriDel

..... talc and silicon may be included for the water repellant and protective properties. the are, therefore, normally used for protection against acid and neutral irritants alkalis and soaps, explosives and photographic chemicals, paraffin oils, paint dusts and tars etc.whereas the lips salve has different composition and different use and purposes. it is mainly for protection and curing ..... in the above appeals, the learned member, shri gowri shankar has been pleased to reject the appeals, however, has granted relief for abatement of duty under section 4 of the act, as well as has held that duty for six months cannot be collected in terms of the judgment of the hon'ble supreme court as rendered in the ..... working out the duty.11. if infact abatment of duty was not allowed, it would have to be done, in order, for valuation to be inconfirmity of section 4 of the act. this is a matter which have to be decided by the asstt. collector.12. the other argument that has to be considered is the claim that in .....