Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 1,991 results (0.135 seconds)

M/S Hindustan Zinc Ltd Vesus Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... mine development purpose. as per the contract, the appellant supplied inputs including capital goods such as explosives, detonators, lubricants, pipes, rods and steel plates etc. to the job contractor regarding which, the appellant availed cenvat credit amounting to rs. 52,37,757/-. the ..... also imposed the penalty of equal amount on the appellant. 2. feeling aggrieved from the said order, the appellant has preferred this appeal wherein the application under section 35f has been moved with a request to waive the condition of pre-deposit of the demand, interest and penalty. 3. originally the case was listed ..... justice ajit bharihoke: 1. the appellant is engaged in manufacture of lead and zinc concentrate classifiable under chapter 26 of the schedule to central excise tariff act, 1985. the appellants awarded contract to job contractors i.e. m/s aravali construction co. ltd. and m/s technomin construction ltd. for underground of .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in or in relation to the manufacture of cement. while deciding that explosives satisfies this criterion the court used said mining and manufacture of cement was an integrated process. the use of the word integrated in such context cannot be ..... one place to another within the factory. the observation of the hon. rajasthan high court was in a different context of modvat credit for duty paid on explosives used in mines by a manufacturer of cement. in that context the rule required that the input on which cenvat credit could be taken should have been used ..... 1) deals with captive consumption and it is clearly laid down that there is duty liability on goods captively consumed unless exempted by notification issued under section 5a of central excise act. 34.7. there cannot be any argument that the appellants were under the bonafide impression that duty liability on goods captively consumed has been done away .....

M/S. Harshita Handling Vs. Cce, Bhopal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... obligation of technical inspection and certification service. 2. when the appellants were periodically testing the cylinders under gas cylinder rules, 2004 framed under section 5 and 7 of indian explosive act 1884,such a service was construed by revenue authority as maintenance and repair. 3. learned counsel appearing on behalf of the appellants submitted that ..... the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the explosive act, 1884. the testing and inspection is statutory one discharged on behalf of the indian oil corporation in terms of work order dated 28.11.2001. in ..... that this appellant was engaged by i.o.c. ltd. to periodical test and upkeep the cylinders under the requirements of explosive act, 1884. without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of .....

Aditya Cement Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC552

..... avail cenvat credit. the appellants are engaged in the manufacture of cement and clinker falling under sub-heading 2502.29 and 2502.10 of central excise tariff act, 1985.they availed cenvat credit on explosives which are used in mines.3. ld. advocate on behalf of the appellant submits that this issue is already decided by the hon'ble supreme court in .....

Lakshmi Cement Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... revenue also filed an appeal against the same impugned order. the contention of the revenue is that the assesses are liable to pay interest under section 11aa of the central excise act in lieu of section 11ab. we find that commissioner (appeals) in the impugned order held that in the show-cause notice there was no demand of interest from the ..... liable to pay any penalty. in view of the submission made by the appellants, we find that the issue regarding the availability of modvat credit in respect of the explosives used outside the factory is settled by the hon'ble supreme court on the appeal filed by revenue by setting aside the decision of the tribunal, therefore, the ..... rule 57ab and in view of the above decision of the supreme court we find no infirmity in the impugned order whereby demand is confirmed in respect of the explosives which are used outside the factory. the only contention of the appellant is that the tribunal held that the assessee is entitled to such credit and on an .....

Kms Cargo Pvt. Ltd. Vs. Commissioner of Customs (import

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(100)ECC230

..... ascertaining his involvement; that even the customs officers who examinined the cargo have been suspended; that the appellants' cha licence had been suspended as presence of explosives/missiles was not pointed out by the cha during or after the examination; that as the enquiry is in progress, the suspension of his licence is required ..... has been heard from the department in the matter.3. countering the arguments, sh. randhir singh learned jdr, submitted that subsequent to the clearance of the cargo, explosives/missiles, etc. were found among the scrap imported by the importers, m/s. bhushan steel & strip ltd. for clearance of which documents were filed by the ..... is being carried out by the customs department and policy authorities, reveal any involvement of the appellants in the import of scrap with explosives/missiles, etc. the department is at liberty to take any action under the provisions of customs act or cha licensing regulations, 2004 or any other law for the time being in force. .....

J.K. Cement Works Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(117)LC560Tri(Delhi)

..... .2.2004 has requested the hon'ble president to constitute a larger bench to resolve the issue as to whether the cenvat credit of the duty paid in respect of explosives used outside the factory of production is available to the appellants m/s. jk cement works. the hon'ble president has directed the matter to be posted before the division ..... the mines of the appellant is just adjacent to the factory of production and as such in view of the definition of term 'factory' as given in section 2(e) of the central excise act, the mine should be treated as factory itself and therefore they will be eligible for cenvat credit. on query from the bench, the learned advocate could not ..... used in the mines which are outside the factory of production, the appellants are not eligible to avail of the cenvat credit of the duty paid on explosives in view of the judgment of the supreme court in the case of jk udaipur udyog ltd. (supra). we, therefore hold that the view taken by the tribunal in the .....

Associate Cement Companies Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(117)LC1100Tri(Delhi)

..... it has been specifically mentioned that the credit will be available only in respect of the inputs which are used within the factory of production; that as the explosives were used in the mines, outside the factory premises, the credit was not available to them and accordingly the penalty is imposable.3. we have considered the ..... is not pressing the appeal against disallowance of the cenvat credit. he, further, submitted that no penalty is imposable on them as they bona fide believed that the explosives have been used in or in relation to the manufacture of their final product cements; that further, penalty is imposable only when there is suppression or any intention to ..... .p.high court in the case of s.n. sunderson (minerals) ltd. v.superintendent (prev) the 1995 (75) elt 275 that penalty is not imposable where act of omission or commission on assessees' part is due to bona fide belief borne out of conflicting court and tribunal decision on excisability of the products. we also heard .....

Ambuja Cement Rajasthan Ltd. and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

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 .....

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 .....