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 Year: 2003 Page 1 of about 64 results (0.488 seconds)

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 .....

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. .....

Mahadev Packaging Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... cylinders in the assessable value of their final products. a show cause notice was issued to the appellants by the assistant commissioner invoking the provisions of section 11a (1) of the act. the adjudicating authority after relying upon the board's circular no. 229/15/97-cx dated 27.2.1997 held that the demand beyond the ..... central excise is competent to issue show cause notice whereby the demand if made on the allegation of suppression, fraud, etc. by invoking the proviso to section 11a of the central excise act. the respondents relied upon the decision of the tribunal in the case of cce v. a.b.b. ltd. 1999 (106) elt 473 and ..... (appeals) whereby the commissioner (appeals) held that the show cause notice was issued by the assistant commissioner invoking the extended period of limitation under section 11a of the central excise act alleging suppression of facts is without jurisdiction.3. the brief facts of the case are that the respondents are engaged in the manufacture of pouches of .....

Cce Vs. Pace Marketing Specialities Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC329

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 of central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdk's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Cce Vs. H.E.G. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC428

..... of duty on their final product (sponge iron). the show-cause notices sought to recover the entire duty under rule 57-u/rule 57-ah read with section 11-a of the central excise act on the main ground that the credit was not admissible for non-fulfillment of condition set out in the proviso to sub-rule (2) of rule 57 .....

Commissioner of C. Ex. Vs. Avanti Lpg India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(166)ELT186TriDel

..... the said goods. consequently, the goods cannot be called excisable goods in terms of the definition contained in section 2(d) of central excise act, 1944. "excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986} as being subject to a duty of excise and includes salt." these goods having .....

India Poly Fibres Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC422

..... appeal, filed by m/s. india poly fibres ltd., is whether the crimped uncut waste is classifiable under sub-heading 5503.19 of the schedule to the central excise tariff act as waste as claimed by them or under sub-heading 5501.20 of the tariff as polyster tow or staple fibre.2.1 shri v. lakshmikumaran, learned advocate, submitted that .....

Sanco Plastics Pvt. Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC262

..... , 1993 (44) ecc220 (mp): 1993 (68) elt 28 (mp) wherein the madhya pradesh high court has held that a mere mechanical repetition of language of proviso to section 11a(1) of the central excise act would not confer jurisdiction on collector to invoke extended period of limitation until the suppression without intent to evade duty has been proved. reliance has also been .....

India Trade Promotlon Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC20

..... in the category of service provided by mandap keeper and, therefore, the service tax demand confirmed in the impugned order is not legally sustainable.4. section 65 of the finance act 1944 contains definitions of "mandap", "mandap keeper" and taxable service." the dispute is to be required decided in the light of these definitions. in ..... order to facilitate the discussion of the issue, we read these definitions: (22) "mandap" means any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function; ( ..... 1. m/s. india trade promotion organization (itpo) has been registered as a charitable organization under section 25 of the companies act 1956. the main objectives of this organization as enumerated in memorandum of association are as under:- to promote, organize and participate in industrial .....