Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 491 results (0.215 seconds)

Dalmia Cement (Bharat) Ltd. Vs. Cce

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

Reported in : (2004)(117)LC24Tri(Chennai)

..... the appellants towards cevant credit pertaining to the period october 2002 to march 2003. the brief facts of the case are that the appellants had taken cenvat credit on explosives used in their mines. this cenvat credit was disallowed by the original authority and confirmed by the lower appellate authority by rejecting their appeal.2. appearing on behalf ..... ,727/- (rupees two lakhs fortynine thousand and seven hundred and twenty seven only) for the period october 2002 to march 2003, cenvat credit amount taken by them on explosives used in their mines. this amount shall be deposited by them within a period of one month from the date of receipt of the order, failing which their appeal ..... the case of cce, jaipur v. j.k.udaipur udyog ltd. 2004 (64) rlt 219 (sc) : 2004 (116) ecr 191 (sc), wherein it has been held that explosives used for blasting purposes in the mining area are outside the factory of production and are not eligible for cenvat credit in terms of definition of "inputs" given in sub .....

Tamil Nadu Cement Corporation Vs. Cce

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

Reported in : (2004)(97)ECC561

..... para 2.1 of the grounds of appeal. the concept of "factory" as per section 2(e) of central excise act read with section 2(m) of the factory act cannot differ for application of rule 57a/57f/57j, as against 57q in respect of capital goods. for example, explosives used outside at a far off place from the factory were held to be eligible ..... 1. this miscellaneous petition is filed in terms of section 35c(2) of the central excise act, 1944, seeking rectification of mistake said to be apparent on the face of record in the order of the tribunal bearing final order no. 701/2003 dated 4.9.2003. .....

G.M. Pens (international) Pvt. Vs. Cc

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

Reported in : (2003)(87)ECC93

..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....

K. Rajagopal Vs. Commissioner of Central Excise,

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

Reported in : (2002)(81)ECC182

..... materials valued more than rs. 1.09 crores. it is the specific plea of the appellants that the inputs are supplied under licence under the explosives act and they are required to purchase only through governmental sources. this was explained by the managing partner when he was examined by the investigating officers. therefore ..... already discussed in detail that the managing partner in his statement before the investigating officers had admitted that he had not maintained any record required under explosives act. as already discussed in my findings, the central excise statutory registers such as form iv register and rg 23a has not been properly maintained by ..... that the affidavit is contrary to facts that the raw materials have not been fully accounted for. further as admitted by shri rajagopal, prescribed registers under explosives act have not been maintained. 30. with reference to the claim made during the personal hearing that the quantum of production of the assessee was consistent over .....

Commissioner of Central Excise, Vs. South India Cabonic Gas

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

..... larger period under section 11(a) of the c.e. act and had alleged that the assessee had manufactured and cleared insulated container, frp sheets, and refrigerating appliances without payment of duty and therefore they are required to be pay the same.2. respondents took the defence that they had purchased ms tank and fabricated it under the provisions of explosives act so as .....

M/S the India Cements Ltd. and M/S Vs. Commissioner of Central Excise,

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

Reported in : (2000)LC345Tri(Chennai)

..... longer res integra and the larger bench in the case of jeypee rewa cements vs cce raipur and madras cements vs cce hyderabad (supra) have already decided that explosives used in the mines for excavating quarry are not entitled for modvat credit since they are not used in the factory in or in relation to the manufacture of ..... elt 895 - high court of rajasthan.3. they have stated that in the following cases the hon'ble supreme court has admitted their appeal on the modvat credit on explosives:- he has also stated that the south zonal bench has referred the question of eligibility of modvat credit on capital goods to the hon'ble high court of andhra pradesh ..... final product. since explosives are used in mines, the larger bench held that explosives used in mines which are governed under the mines act are not entitled for modvat credit. similarly, the capital goods which are used in mines, no modvat credit can .....

M/S Raipur Abrsives (P) Ltd. Vs. Cce, Chennai-iii

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

..... the case and all the submissions of the appellants. it is a case in which duty was paid but release of scrap were delayed for examination from the point of explosives act. i find that the duty was paid on 1.11.96 and the first claim was filed on 1.5.97. the advocate has pleaded that as per the provisions ..... the madras customs house had to be thoroughly examined as the customs authorities had raised objection that the containers have to be opened and examined for any arms, ammunition and explosive materials. they submitted that had this objection been raised at the fist instance itself, at the time of filing of bill of entry they would not have paid duty prior ..... to such an inspection by the explosives department as required by the customs. they submitted that the delay has occurred because the customs department had approached the bomb detection cell and the delay by the .....

M/S. the India Cements Ltd., Sri Vs. Commr. of Cex, Hyderabad

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

..... the submission, we totally agree with the ld. dr that the issue is fully decided by the tribunal judgments of larger bench. in this particular case, the explosives have been used in mines located outside the factory. once an item has been used outside the factory, consistently the tribunal has taken a view that the assessee ..... to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture." the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be "goods used in or in relation to the manufacture of cement ..... the factories are registered under the factories act. the submissions made is totally unsustainable, as their submissions were duly considered by the commissioner and by following the larger bench judgment he rejected the appeals. hence, there cannot be any doubt in the matter that the explosives were used in mines located outside the factory and the .....

Sagar Cements Vs. Cce, Hyderabad-iii

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

..... anterior to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture.the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be goods used in or in relation to the manufacture of cement and ..... for quarrying limestone in mines situated away from the cement factory cannot be held to be 'goods' in or in relation to the manufacture of goods and the explosives was held to be not qualifying "inputs" for the benefit of modvat credit under rules 57a of the modvat rules.3. learned counsel submits that the mines ..... no evidence of ground plan and licence granting the mines located within the factory was produced before the authorities.mines are governed by the mines act while factories are registered under the factories act.therefore, when the similar plea raised had already been dealt with by the bench and the stay applications and the appeals were rejected by .....

The India Cements and Zuari Vs. Cce

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

Reported in : (2001)(75)ECC870

..... the submission, we totally agree with the ld. dr that the issue is fully decided by the tribunal judgments of larger bench. in this particular case, the explosives have been used in mines located outside the factory. once an item has been used outside the factory, consistently the tribunal has taken a view that the assessee ..... to the commencement of the process of manufacture of cement and therefore, did not form part of the manufacture". the hon'ble cegat further held that the explosives used for quarrying limestone in mines situated away from the cement factory cannot be held to be "goods used in or in relation to the manufacture of cement ..... the factories are registered under the factories act. the submissions made is totally unsustainable, as their submissions were duly considered by the commissioner and by following the larger bench judgment he rejected the appeals. hence, there cannot be any doubt in the matter that the explosives were used in mines located outside the factory and the .....