Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat delhi Page 5 of about 1,991 results (0.704 seconds)

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 .....

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 .....

Cci, Indore Vs. M/S. Vikram Cement

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the case of jay pee rewa cement (supra) wherein it was held that as explosives were used at a place away from the cement factory and that too for an activity which per se did not amount of manufacture under section 2f of the act and was anterior to the process of manufacture of cement carried out in the factory ..... final products.however, on appeal the commissioner (appeals) under the impugned order sat side the adjudication order holding that since the respondents are manufacturing clinker and cement, the explosive used for excavating lime stone is eligible for modvat credit and as per provisions of rule 57d(2) ammonium nitrate fuel oil is only an intermediate product. the ..... modvat credit is not eligible. from the material placed on record in the present matter it is not clear as to whether the explosive were brought inside the factory or not .....

M/S. Ammonia Supply Company Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(77)ECC61

..... manufactured byu the appellants. those cylinders were purchased from m/s.asco industrial corporation, sonepat. m/s.asco industrial corporation was permitted by the department of explosives, govt. of india to manufacture cylinders according to their specifications and drawings. those cylinders were having isi marking to prove their worthiness. it was in ..... attempt the trademark of the manufacturer of the cylinders m/s.asco industrial corporation was the one written on the cylinders. they had permission from the explosive authority to manufacturer such cylinders in compliance with the direction given by those authorities. they were having colour coated to the cylinders as they were to ..... bulk tankers into smaller containers will not amount to manufacturing process. since the activity is not a manufacturing process, no duty liability under the central excise act can be imposed on the assessee.10. before parting with the case, it is worthwhile to note that a similar demand on the appellant in .....

M/S. Rajasthan Explosives, Shri Vs. Cce Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... has been imposed no m/s.hnpel under rule 173-q(1)(bbb) of the rules.2. the company,appellant no.(1) was engaged in them manufacture of explosives.on 8.11.97 the central excise officers visited the factory premises and resumed several incriminating documents.on examination of these document, it revealed that the company availed ..... these appellants failed to comply with the terms of this order within the stipulate period, then their appeals will become liable to be dismissed under section 35-f of the central excise act. however, as discussed above, the company appellants no.1 is allowed waiver of the entire modavt and penalty amounts,f or the disposal o their ..... the bifr dated 22.11.2000, which has been placed on record, shows that the company had been declared sick industrial unit under industrial companies (special provisions) act, 1985 and the scheme had been also sanctioned. the tribunal in amrit papers case (supra)dispensed with the pre-deposit of the amount as the company was registered .....

M/S. Rajasthan Explosives and Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellant units which are referred to the bifr are not called upon to make the pre-deposit of the duty and penalty confirmed on them under section 35f of central excise act, 1944 and in the case of same party in another proceedings the tribunal in their order dated 8.6.2001 have granted them the stay. in ..... relied upon documents. the case proceedings relate to the allegation against m/s recl that they wilfully and fraudulently suppressed the receipt of raw material used in the production of explosives and removed the same clandestinely without payment of appropriate central excise duty. sh. j.s. agrawal, advocate appearing for the appellants - m/s recl, rajesh jain, b. ..... dated 3.1..2000 passed by commissioner of central excise, jaipur in which he has confirmed a demand of rs.51,51,960/- on the appellants m/s rajasthan explosives and chemicals ltd. (recl) and imposed a penalty of equivalent amount of them. the commissioner in the same order has also imposed a penalty of rs.25 lakhs .....

H.B. Fibres Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC389

..... valuation rules, @ us $ 1.12 per kg. and assessed to duty accordingly; (c) the appellants did not contest the proposal to charge interest on duty amount under section 28ab of the customs act. they were liable to pay interest on the delayed payments of duty as, by gross misdeclaration of description and value of the goods, they had short-paid duty ..... of the goods. in this connection, ld. counsel relied on the following case law :akbar badruddin jiwani v. collector of customs [1990 (47) e.l.t. 161 (s.c.)]indian explosives ltd v. collector of customs [1992 (60) e.l.t. 111 (cal.)] relying on the tribunal's decision in nirmal surekha and ors. v. cc [2001 (132) e.l ..... the provisional assessment of the goods. it was the date of finalisation of provisional assessment that was even the starting point of limitation for any demand of duty under section 28 of the act on the basis of the finalised assessment. he cited the tribunal's decision in asha printery v. cc, bombay [2000 (116) e.l.t. 474] in .....

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 .....

Rajasthan Explosives and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC85

..... which were used to clear the goods to subsidiaries of m/s cil without payment of duty; that the assesses had resorted to clandestine removal of goods (explosives) by using the parallel invoices and that though the assessee had received full payment including the central excise duty from cil, but the amount of central excise ..... of m/s coal india ltd., (hereinafter refers to m/s cil). it was observed that the party had received full payment for the value of these explosives including the central excise duty but the duty was never deposited with the central excise department. accordingly, the proceedings were initiated against them and they were issued a ..... everything. he has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. he has also observed that the assessee cannot .....

Century Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(165)ELT534TriDel

..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....