Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-21-2003
Reported in : (2003)(161)ELT418TriDel
..... the factory and not for the manufacturer.the tribunal in the said decision did not agree with the contention of the revenue that in terms of section 6 of the central excise act read with rule 174 of the central excise rules, 1944, the central excise licence is granted to a manufacturer who is engaged in the manufacturer ..... goods were used in their factory and not in the factory premises of m/s mangalam cement ltd. as per the definition of the factory under section 2(e) of the central excise act, 'the factory' means any premises including the precincts thereof. certainly, any premises of another factory cannot be treated as precincts of the appellant factory. ..... modvat credit of the duty paid on the capital goods, it is essential that the same is used within the factory of the manufacturer. as per section 2(e) of the central excise act, "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-20-2003
Reported in : (2002)LC591Tri(Delhi)
..... accepted legal position and it is not disputed before us that an huf can hold property and run business. while defining the word 'manufacture' under section 2(f) of the central excise act, 1944 the word 'manufacturer' is also defined as follows: "the word "manufacturer" shall be construed accordingly and shall include not only a person ..... submit that the decisions arising under the income-tax act cannot be made applicable to the central excise law. he submits that the question to be considered under the central excise law is whether b.b. jindal ..... clubbed with the clearances made from the factory owned by him in his individual acapacity. on behalf of the appellant several decisions arising under the income-tax act were relied on in support of the contention that the individual and a karta of an huf are two distinct legal entities. the learned departmental representative would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-20-2003
Reported in : (2002)LC157Tri(Delhi)
..... adjudicating authority has clearly misunderstood the evidence on record. the impugned order has noted in para 5.2 as under : "equally undeniable is the confessional statement tendered under section 14 of central excise act, 1944 by the consignee wherein shri ramakant maheswari admitted receipt of 'haf n330' grade carbon black".during the hearing of the case, the learned counsel referred to the ..... led to short-payment of duty in respect of that grade. consequently, duty demand of over rs. 21 lakhs has been made against the appellants under proviso to section 11a of the central excise act, 1944. there is also confiscation of 9 tonnes of carbon black, demand for interest and imposition of penalties on the appellants officers. the present appeals challenge this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-17-2003
Reported in : (2003)(160)ELT623TriDel
..... the excisable goods from the whole or any part of the duty of excise leviable thereon. the central government in exercise of the powers vested under section 5a of the central excise act has exempted excisable goods from payment of whole of the duty, if the goods are removed to another factory of the same manufacturer subject to ..... used in the manufacture of final products which are exempt from the whole of the duty or are chargeable to nil rate of duty. under section 3 of the central excise act duty is chargeable on all excisable goods which are produced or manufactured in india at the rates set-forth in the schedule to the central excise ..... - 1980 (6) e.l.t. 704 (bombay) that once an item comes into existence with a definite identity the process of manufacture as contemplated by section 2(f) of the central excise act is complete and merely because such a product is used subsequently for manufacturing another article it cannot be concluded that the earlier manufactured product is not a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-14-2003
Reported in : (2003)(87)ECC624
..... appellants was also dismissed.4. the contention of the appellants is that they were only undertaking the process of galvanising, which does not amount to manufacture under section 2(f) of the central excise act.5. appellants were bringing ms pipes and zinc without payment of duty under notification no. 1/95-ce. as per the provisions of this notification, the specified ..... in respect of interpretation of provisions of notification no. 1/95-ce and exemption is not to be restricted only to the cases where the manufacture under section 2(f) of the central excise act, is involved.it has also been clarified that exemption under said notification is applicable to 100% eou engaged in the galvanising of ms black pipes. in terms .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-13-2003
Reported in : (2003)(87)ECC545
..... sub-heading 9032.89, as confirmed by the commissioner (appeals) under the impugned order or is classifiable under sub-heading 8543.89 of the first schedule to the customs tariff act, as claimed by the revenue. shri m.p. singh, learned departmental representative submitted that sub-heading 9032.89 covers other instruments and apparatus of heading 9032 which applies to automatic .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-10-2003
Reported in : (2003)(88)ECC503
..... the court in phelps & co (supra). in j.k. cotton spinning & weaving mills, the court had interpretted the expression "in the manufacture of goods" [occurring in section 8(b) of the central sales tax act, 1956] and, ruled as under: "the expression in the manufacture of goods should normally encompass the entire process carried on by the dealer of converting raw materials ..... course of manufacture of goods for sale could be said to have been used in the manufacture of goods for sale" within the meaning of section 5(2) (a) (ii) of the bengal finance (sales tax) act 1941, then the welding electrodes and gases used by the appellants in their factory for repairs and maintenance of machinery should be held to have .....
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 .....
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 : 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 .....
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