Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-07-2003
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. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-06-2003
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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-2003
Reported in : (2004)(91)ECC484
..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-06-2003
Reported in : (2003)(108)LC108Tri(Delhi)
..... matter the same cannot be applied in the customs matters especially when jobbing has been defined in the exim policy. he also relied upon the judgment in the case of section mohan lai v. r. kondiah wherein it has been held that "the meaning of the word must be gleaned from the context in which it is used. reference to the ..... used cannot be of any assistance in determining its meaning.... it is not a sound principle of construction to interpret expression used in one act with reference to their use in another act, more so, if the two acts in which the same word is used are not coagnate.3. countering the arguments shri a.s. bedi, learned sdr, submitted that the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-09-2003
Reported in : (2003)(154)ELT664TriDel
..... 8, a valuation based on internet prices can not be considered a reasonable method consistent with the principals and general provisions of valuation rules or sub-section (1) of section 14 of the customs act.4. with regard to the year of manufacture of the machine, learned counsel has submitted that it is on record that the examination of the machine ..... also imposed on them under section 112(a) of the act. the confiscation was on the ground that the appellants had mis-declared the model and year of imported machine and the value of us $ 7500 declared in ..... new customs house, mumbai. under the impugned order the commissioner confiscated a second hand besr barudan (japan) embroidery machine imported by the appellant herein under section 111(d) and 111(m) of the customs act. the importers were, however, allowed to redeem the goods on payment of a fine of rs. 4 lakhs. a penalty of rs. 1 lakh was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-14-2003
Reported in : (2003)(153)ELT336TriDel
..... spencer case whether fabric made out of hdpe strips/yarn would be covered by the term 'textiles and textile articles' as mentioned in section xi of the schedule to the central excise tariff act. in view of this, it cannot be claimed that the judgment in the case of raj pack well was given per incuriam.learned ..... senior departmental representative has rightly mentioned that everything which is woven is not covered by section xi of the central excise tariff heading 68. ..... such mixtures or of asbestos (for example, thread, woven fabric, clothing, head gear, footwear, gaskets)". this view is further strengthened by note i (h) to section xi which provides that section xi does not cover "woven, knitted, or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 8 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-21-2003
Reported in : (2003)(153)ELT627TriDel
..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-28-2003
Reported in : (2003)(153)ELT695TriDel
..... electronics as a research and development unit. he finally submitted that for the same reasons, penalty under section 11ac of the central excise act and rule 173q of the central excise rules, 1944 and interest under section 11ab of the act cannot be levied; that the quantification of demand is incorrect and they are entitled for small scale ..... for the period from 1-4-1994 to 31-10-98 by invoking the proviso to section 11a(1) of the central excise act.thus maximum period is beyond the normal period of six months specified in section 11a(1) of the act. we find substantial force in the submission of the learned advocate that the extended period ..... classification of the following products : 2.2 he mentioned that appellants manufacture these products on the strength of the ayurvedic drug licence under the drugs and cosmetics act 1940; that the ingredients based on which the products are manufactured are duly mentioned in the authoritative ayurvedic text book i.e. bhava prakash, mentioned in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-29-2003
Reported in : (2003)(154)ELT187TriDel
..... the spot. in both the impugned orders, the adjudicating authorities have held that the process amounts to manufacture as new commercial commodity comes into existence. as per section 3 of central excise act, the duty is leviable on the excisable goods which are produced or manufactured in india. the supreme court in the landmark decision in the case of union of ..... them amount to manufacture. the decision in the case of casino private limited is not applicable as kerala high court was interpreting the term 'manufacture' within the meaning of section 2(6)(d) of the finance act, 1968 and to examine whether the assessee is an industrial company within the meaning of the definition contained in that ..... section. the kerala high court has also held in the said judgment that "a hotel, according to us, is one such as it is mainly intended for trading and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-26-2003
Reported in : (2003)(87)ECC513
..... only after ten years cannot be a reason to set aside the order as there is no limitation prescribed for conclusion of the proceedings under section 116 of the customs act.16. the limitation regarding the exercise of power by this tribunal which is a creature of the statute has been considered by the apex court ..... for finalizing the assessment only for the reason of long delay.7. admittedly there is no period of limitation prescribed for finalizing the provisional assessment made under section 18 of the customs act, 1962. therefore, we have to examine whether on the basis of the ratio of the decisions relied on by the appellant the commissioner (appeals) or ..... the importer took up the matter in appeal. the commissioner (appeal) held that the demand raised is premature in view of the provisions contained under section 28(3)(b) of the customs act, 1962 as provisional assessment was not finalised. he, therefore, set aside the order confirming the demand but further held that his order will not .....
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