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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 .....

Commissioner of Cus. and C. Ex. Vs. India Cements Ltd.

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

Reported in : (2000)(118)ELT700Tri(Chennai)

..... hand, shri c. rao, learned consultant submits that the tribunal in the case of jaypee rewa cement v. cce as reported in 1999 (85) ecr 174 held that explosives used for quarrying of limestone were entitled for the benefit of modvat credit, on the basis of the ratio of the judgment rendered in the case of indian rayon & ..... used for excavating limestones within the precincts of mines, which cannot be treated as part of the factory within the definition of 'factory' defined under section 2(e) of the central excise act.5. on a careful consideration of the submissions on both sides, we agree with the submission of learned sdr that the above cited judgments by the ..... in the present case excavators and dumpers were used in the precincts of mines and mines are excluded from the definition of 'factory', as appearing under section 2(e) of the central excise act. we find that the tribunal has already considered this issue in the case of madras cements ltd. cited supra and the issue has been clearly gone .....

Gabriel John and ors. Vs. Commissioner of Central Excise

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

Reported in : (2000)(67)ECC525

..... legislation to support her plea that each are independent units and entitled for the benefit of the exemption under the notification. she has also submitted that under the explosives act, separate licences have been issued only after due satisfaction that each one is a separate unit by itself. the central excise department also issued licences after duly verifying ..... in the annexure) should not be demanded from them under rule 9(2) of the central excise rules, 1944 read with proviso to sub-section (1) of section 11a of the central excises and salt act, 1944; ii) duty of rs. 7,240.38 on shortages found at the time of visit of the factory should not be demanded ..... ssi exemption falsely and fraudulently. it further appears that shri m.thirumavalavan has deposed falsely on 19.9.89 and 16.10.89 while giving statement under the section 14 of the cesa, 1944 in relation to the constitution of m/s universal fireworks and in relation to production and clearance of fireworks there from. therefore, .....

Commissioner of Central Excise Vs. Universal Cables Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT386TriDel

..... , that the increased rate of duty comes into effect only from mid-night of 29-2-1992/1-3-1992 following the tribunal's decision in the case of indian explosives reported in 1985 (20) e.l.t. 139 and he also held that the demand was not enforceable since it was not preceded by a show cause notice. hence ..... in terms of the undertaking, on budget day clearance between 1700 hours and 2400 hours, and there is no conflict with the provisions of the provisional collection of taxes act, which act applies to collection of duty at rates enhanced by the finance bill pending its enactment in respect of clearances made after 00 hours' on the next day of presentation ..... of the budget. the bench has considered the decision of the tribunal in the case of indian explosives (supra) and the tribunal's decision in the case of j.k. synthetics .....

M/S Shree Cement Ltd. Vs. Cce Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... unit raj cement for use therein in the manufacture of cement; that the appellants take modvat credit of the duty paid of the inputs including the duty paid on explosives; that the assistant commissioner, under adjudication order no. 32/99 dt. 19-3-99, confirmed the demand and imposed the penalty holding that they were liable to ..... 89,656/- and upholding the penalty of rs. 50,000/- 2. shri g. shiv das, ld. advocate, submitted that the appellants manufacturer cement and clinker; that they use explosive in their captive mines for quarrying the lime stone which is basic input for the manufacture of the cement; that besides using substantial part of lime stone in their factory ..... division of the appellants only. finally, he submitted that the amount paid under rule 57 cc is not excise duty and as such the provisions of section 11a of the central excise act are not applicable and no other recovery mechanism has been provided to recover the amount; that as held by the high court of madras in the .....

Collector of C. Ex. Vs. Lohotwo Tools (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT362TriDel

..... seems to nave held that inasmuch as the electric energy is used only for the limited purpose of ignition, the detonator which is primarily and essentially an explosive accessory depending for its potency and power on the chemical combination, cannot be classified as electrical goods or appliances. in our judgment, the approach of the tribunal ..... a lathe, by itself, even though driven by electrical energy will not come within the scope of the expression "electrical goods" in section 3(2)(viii) of the madras general sales tax act, 1939. it is unnecessary to refer to the line of reasoning in that case more elaborately for the position has been made further ..... ramavatar budhaipmsad v. the assistant sales tax officer, akola, and anr. it is was observed. the expression 'electrical goods' has not been defined in the act. neither the act nor the rules thereunder have laid down any test to be satisfied before any given article is brought within the scope of entry 37. the appellate authority, .....

Commissioner of Central Excise Vs. Associated Cement Companies Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(122)ELT146TriDel

..... the factory.therefore, the benefit of modvat credit, as an input cannot be granted to the explosives. he submits that the explosives are used for blasting in the lime-stone mines, which are not part of factory as defined under section 2(e) of the central excise act. he, therefore, relies upon the decision of the larger bench of the tribunal in the case ..... of jaypee rewa cement v. c.c.e. reported in 2000 (38) rlt 111 and submits that in this case the tribunal held that the modvat credit on explosives in the mines is not ..... the arguments as the mine cannot be a part of the factory.mine may be situated near the factory, but it cannot be factory as defined under section 2(e) of the central excise act. in view of the above mentioned decision of the larger bench, relied upon by the revenue, the impugned order is set aside and the appeals are .....

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 .....

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 .....