Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat Page 16 of about 3,927 results (0.810 seconds)

Cce, Jaipur Vs. M/S Sesame Foods

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... law, ld. commissioner (appeals) has granted relief. 5. we have examined the interpretation of statute in this case as to the charge of duty. section 3 of the central excise act 1944 prescribes the incidence of duty in respect of the goods manufactured and that too, manufactured in india and such manufactured goods being marketable and finding place ..... vijai kumar submits that when the goods were sold by 100% eou in domestic area charging provision under section 3 of central excise act 1944 is to be read in terms of proviso appearing in sub-clause (ii) of sub-section (1) of section (3) for levy of duty on such goods. according to him if any rate of duty ..... appearing under the proviso to section 3(1) of central excise act, 1944. the meaning of the term has been provided by section 2 (d) of the central excise act, 1944. in absence of any other meaning under section 3, the meaning of section 2(d) is only to be imported to section 3 for construction. according to section 2(d), the terms excisable .....

M/S Oswal Overseas Limited Vs. Cce, Meerut-ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... by his order dated 18.10.2006 had confirmed the demand of rs. 22075/- under rule 14 of the cenvat credit rules, 2004 read with section 11a of the central excise act, 1944 against the appellants which was raised vide show cause notice dated 28.10.2005 and had imposed penalty of equal amount under rule 15 of ..... should not be recovered. the proceedings were contested by the appellants contending that the welding electrodes were the components and accessories of the capital goods as defined under section 2(a)(a)(i) of the cenvat credit rules, 2004 and were used for welding of various pipelines, equipments and machinery in the appellants factory and ..... for the decision are that the appellants are engaged in manufacture of sugar and molasses classifiable under chapter heading no. 1701 and 1703 of the central excise tariff act, 1985. the appellants availed cenvat credit to the tune of rs. 22075/- during the period may 2005 to august 2005 on the items namely welding electrodes classifiable .....

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

..... road' meant any road, street, square, court, alley or passage, whether a thoroughfare or not, over which the public have a right of way. ben. act iii of 1884 (municipal) section 6 clause 13. the honourable supreme court in the case of bolani ores v. state of orissa air 1975 sc 15 while examining whether dumpers, rockers and tractors ..... and the demand initiated through the notice issued on 24.5.2007 was substantially barred by limitation.h) penalties under section 76 section 77 and section 78 were not sustainable in view of section 80 of the act when the issue related to classification of service; the impugned order was contrary to the instructions of the cbec clarifying ..... were motor vehicles with in the meaning of the relevant bihar and orissa motor vehicles taxation act (2 of 1930) it was held that having .....

M/S. Chemplast Sanmar Ltd. Vs. Cce, Salem

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... examine as to whether the impugned services can be considered to be eligible input services under the cenvat credit rules read with enabling powers contained under section 37(2) of the act. since the appellants were not put on notice in regard to the second aspect i.e. whether the impugned services are eligible input services or not ..... on goods and credit of service tax paid on services used in or in relation to the manufacture of excisable goods. similar powers are available under section 94 of the finance act, 1994 to make rules to provide for credit in respect of goods and services used for providing taxable service. there is no power with the ..... that service tax and education cess have been debited for the commission paid by the appellants to their consignment agents. the learned counsel argues that as per section 67 of the finance act, 1994, the gross amount charged includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or .....

M/S.Tamil Nadu Industrial Explosives Ltd. Vs. Commissioner of Central ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... depot to which the impugned goods have been cleared has been defined as a place of removal for the purpose of valuation under section 4 of the act. under the law, the price prevailing at the depot on the date of removal from the factory has a bearing on the assessable ..... the refund claim from 13.06.1996 to 20.02.1997 was found to be barred by limitation under the provisions of section 11b of the central excise act, 1944 as the claim was filed only on 19.08.1997. hence it was proposed to reject the claim of ..... we have heard both sides. learned counsel for the appellants submits that the relevant date in the present case would be as defined in section 11b(5)(d) as this is a case of reduction of duty by the government and if this date is accepted to be the ..... brief facts of the case are that the assessees (hereinafter referred to as tel), who are manufacturers of explosives and accessories thereof, have depots at various places like kanpur, bilaspur, dehradun etc., and their products are sold .....

Cauvery Stones Impex Private Ltd. Vs. Commissioner of Central Excise, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at that said price. 4. the honble punjab and haryana high court has held in the case of .....

M/S Mercedes-benz India Pvt. Ltd. Vs. Cce, Pune-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... assessable value of the goods. the case of the department according to the learned counsel is that as per the definition of transaction value under new section 4 of central excise act, 1944 each transaction is separate and independent. excess recovery of freight would result in under-valuation of the goods and it is on this ground that ..... , rdc recovered separately from the dealer would not be includible in the assessable value of the final product. in fact, this was the position under old section 4 of central excise act, 1944. once normal price at the factory gate was available, that was to be accepted and duty charged on the same. but, if this contention is ..... would not be the transaction value but price charged at the factory gate. this would be doing total violence to the concept of transaction value under new section 4 of central excise act, 1944. therefore, this cannot be the correct interpretation of the law. the appellants relied upon the decision of honble supreme court in the case .....

Cce, Chennai Vs. M/S. Fourrts (i) Laboratories Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... essential in relation to the business and that they were eligible to credit. hence this appeal by the revenue. 2. i have heard both sides. input service as defined under section 2(l) of the cenvat credit rules, 2004 is under:- any service, i. used by the provider of taxable service for providing an output service, or ii. used by the ..... of service tax on customs house agents service. 3. as regards dry cleaning services, there is no dispute that wearing of clean uniforms/clothing is mandatory under drugs and cosmetics act for personnel engaged in the manufacturing of medicaments or drugs. therefore, dry cleaning services are clearly related to the business of manufacture of their final products. hence they are entitled .....

Cce, Coimbatore Vs. M/S. Orient Abrasives, Salem

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... of equalized freight it remains the same as per the judgments of this court set out herein above." the apex court had held that the amendment to section 4 of the central excise act, 1944 with effect from 28.02.1996, which according to the department alters earlier position settled by the apex court, does not make any defence to ..... other place like a depot or the premises of a consignment agent and the price was different then that different price would be the price. it is because newly added section 4(ia) was now providing for different prices at different places of removal that the definition of the term place of removal had to be enlarged. thus the amendment ..... any excisable goods have been permitted to be deposited without payment of duty. thus, the price would be the price at that place. by the amendment section 4(ia) has been added. under section 4(ia) where the price of the goods is different for different places of removal, each such price was deemed to be the normal price of such .....

Grasim Industries Ltd. Vs. Cce Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... held that the charges collected by the bis towards marking fee is part and parcel of the cost of the services rendered by the agency. in terms of section 67 of the finance act, 1994, value of taxable service shall be the gross amount charged by the service provider for such service rendered by him. therefore, marking fee charged by bis is ..... head technical inspection and certification services. the lower appellate authority upheld the rejection of the refund claims. hence this appeal. 2. i have heard both sides. section 65 (105) of chapter 5 of finance act, 1994 defines the expression technical inspection and certification services as under :-technical inspection and certification means inspection or examination of goods or process of material or any .....