Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
1. This appeal has been filed against the O1O No. 1/98-C-II dated 5-3-1998 passed by the Commissioner of Central Excise & Customs, Cochin.2. In the impugned order, the Commissioner has held that the appellant's company, M/s. Malabar Soap Works, a sole proprietary concern is not eligible for exemption from payment of excise duty on the Laundry Soap manufactured in their factory situated in a rural area in terms of Notification No. 88/88-C.E. dated 1-3-1988 for the period from 1-4-1993 to 30-11-1995 and/or Notification 28/64-C.E. as amended by Notification 12/94-C.E. dated 1-3-1994. The decision of the Commissioner is strongly challenged by the appellant.2. Shri M. Balagopal, the learned Advocate, appeared for the appellants and Shri R.K. Singla, the learned JCDR, for the Revenue. (i) The requirements for exemption under Notification 88/88-C.E. dated 1-3-1988 have been fulfilled by the appellant as the factory is in a rural area and the same is an 'institution' recognized by the Kha...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(32)ELT131TriDel
1. This is a revision application filed before the Government of India, which has been transferred to the Tribunal, and is being treated as an appeal.2. The appellants are a partnership concern in the small scale sector engaged in the printing of pure silk sarees falling under Item 20 of the Central Excise Tariff. They were exempt from payment of duty.During the later half of 1980 they started on experimental basis hand printing of viscose sarees without the aid of any machine operated by power of steam. Man-made fabrics fall under Item 22. The appellants submit that they were not using any machine in the printing of these sarees and they were not liable to pay the additional duty of excise in terms of Notification No 179/72, dated 24-4-1972 as amended by Notification No. 298/79, dated 24-11-1979. On 28-11-1980 the Central Excise officers visited the premises of the appellants and seized 107 art silk sarees valued at Rs. 8,560.00. The appellants explained to the Assistant Collector an...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(84)ELT127TriDel
1. This appeal is filed by the Revenue being aggrieved with the Order-in-Appeal dated 17-7-1985 passed by the Collector of Customs (Appeals), Bombay. The respondents are M/s. Thermax Pvt. Ltd., Pune.2. The matter relates to the eligibility of the goods for Captive Power Plant of M/s. Gujarat Heavy Chemicals Ltd. ('GHC' for short), under exemption Notification No. 71/85-Cus., dated 17-3-1985. The GHC were engaged in the manufacture of soda ash. For their energy requirements, they wanted to instal a Captive Power Plant. The Respondents - M/s.Thermax Pvt. Ltd. has imported boilers and accessories for use in the Captive Power Plant of GHC. Under exemption Notification No.71/85-Cus., dated 17-3-1985, the goods falling under Heading No. 84.66 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred as the Tariff) when imported for the Power Projects attracted nil rate of customs duty. The respondents had applied for registration of Contract under Heading No. 84.66 of the ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(130)ELT500TriDel
1. In these five appeals, arising out of a common Order No.32/92-Collr., dated 30-6-1992 passed by the Collector of Central Excise, Mumbai, the issue involved is whether the exemption under Notification No. 175/86-CE., dated 1-3-1986 is available to the excisable goods manufactured by M/s. Swicon Micro System Pvt. Ltd. 2. Briefly stated the facts are that M/s. Swicon Micro System Pvt. Ltd. manufacture electronic testing and measuring instruments, electrical machinery, mechanical appliances, etc. On 26-2-1989, Central Excise Officers intercepted a vehicle No. MTF 2936 carrying electronic testing and welding instruments and temperature controllers valued at Rs. 1,78,337.50. The goods were affixed with brand name 'APLAB' which was concealed with stickers of 'Swicon'. The Officers also found 5 meters and 6 power supply valued at Rs. 22,000/- unaccounted in their factory premises. All the goods were seized by the Officers. A show cause notice dated 24-8-1989 was issued to them alleging tha...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC387Tri(Delhi)
1. The above appeals have been referred to this Larger Bench vide separate reference orders. In all the cases, the issue involved is eligibility or otherwise to the benefit of Modvat credit in terms of Rule 57Q of the Central Excise Rules.2. The stand of the revenue is that the items in dispute namely welding electrodes, wires and cables etc. are not capital goods within the meaning of the explanation to Rule 57Q which covers goods used only in production, processing or bringing about any change in substance for manufacture of the final product and that the goods in question are not such goods. The Revenue is also of the view that the amendment in Rule 57Q which was made on 16-3-1995 is prospective and not retrospective in operation.3. In the case of Jawahar Mills Ltd., Modvat credit has been denied on power cables and capacitors; the period of dispute is March 1994 to October 1994. This case has been referred to the Larger Bench by Misc.Order No. 52/98, dated 27-1-1998 1998 (100) E.L...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(147)ELT490Tri(Mum.)bai
2. This is an appeal filed by the department against the decision of the Commissioner of Central Excise and Customs (Appeals), Ahmedabad made in Order-in-Appeal No.581/97 made in filed No. (24-KDL) CUS/COMMR/(A)/AHD dated 8.10.1997 whereunder he had held that the order passed by the Assistant Commissioner of Custom, Kandla made in Order-in-Original No. KDL A.C./04/96 APPB. G.R.I dated 29.11.1996 confirming the duty short levied amounting to Rs.22,57,65,172/- demanded under show cause notice dated 30.10.1996 was wrong and allowed the appeal of the respondents.3. Respondents had been regularly importing heptene/nonene at Kandla.They were using these chemicals for manufacture of oxo chemicals at their factory. There was a dispute with regard to the classification as to whether heptene/nonene could be classified as "AIF/Motor Spirit" or "otherwise". According to the opinion of the Chief Chemist, C.R.C.L., New Delhi, if end use and flash point criteria are taken into consideration, then he...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC301Tri(Delhi)
1. The Misc. application is for seeking to amplify and to amend certain grounds of appeal, and on a consideration of the proposed amplification and amendment, and on hearing both the parties in the matter, the Misc.application was allowed.2. This appeal is directed against the order dated 30-9-1988 passed by the Collector of Central Excise, New Delhi by which he demanded duty of Rs. 10,93,638.60 in respect of steel tabular poles/electric poles for the period 1-4-1985 to 30-9-1985. The appellants herein manufacture steel tabular poles falling under Item 68 of Central Excise Tariff. The goods were considered to be falling under Item 26AA(iv) of Central Excise Tariff and are exempted from duty under Notification 69/73 till 1982 when doubt was expressed about the classification of the item and the department initiated adjudication proceedings by issue of show cause notice dated 18-12-1982 seeking to classify the item under Tariff Item 68 and raising a demand for short levy for the period ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
1. This is an appeal filed by M/s. GlaxoSmithKline Consumer Healthcare Limited against the Order-in-Original No. 87/2002-RP dated 31.12.2002 passed by the Commissioner of Central Excise, Visakhapatnam.2. The appellants are engaged in the manufacture of Bulk Horlicks falling under Chapter Sub-heading No. 1901.92 of the Central Excise Tariff. They are availing Modvat credit on the inputs namely Hydrochloric Acid, caustic Soda Lye and Malted barely, Hydrochloric acid and caustic soda lye are common inputs for manufacture of horlicks which is dutiable, and ghee and husk are chargeable to NIL rate of duty. As per rule 57 C(1) of Central Excise Rules, 1944, modvat credit is not allowed on such quantity of inputs which is used in the manufacture of final products which are exempt from the whole of the duty of Excise or are chargeable to NIL rate of duty. according to Rule 57C(2) of Central Excise Rules, where a manufacturer avails of the credit of specified duty on any inputs and is engaged ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT680TriDel
1. This appeal arises from order-in-Appeal No. 5/93, dated 31-3-1994 passed by the Collector (Appeals), Hyderabad. The Revenue is aggrieved with the order-in-original passed by the Assistant Collector, who by his order dropped the proceedings initiated by the issue of L.C. Demand Notice dated 28-1-1987. The Asstt. Collector has held that Bill of Entry 280/31-10-1986 was correctly assessed to nil rate of duty by the Customs Department in terms of Notification No. 262/58, dated 11-10-1958 in respect of imported one bulk-carrier vessel M.V. MARATHA DEEP in Oct., 19"86 by the importer appellants herein. The facts of the case are that the said bulk carrier was imported by the appellants having been purchased from M/s. Bravo Enterprises Ind. Ltd., Liberia.The said vessel arrived in Visakhapatnam from Australia carrying a bulk consignment of 27,000 M.Ts. of Cocking Coal. The vessel discharged part of cargo (15,000 M.Ts.) at Visakhapatnam and left for Haldia to discharge the balance cargo of ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
1. The issue involved in this appeal filed by M/s. Tamilnadu Petroproducts Ltd., is whether the Modvat credit of the duty paid on Caustic Soda Lye, Hydrochloric Acid, cation & Anion Resins, Chlorine, Betz C-38 C41 & 2020 Sulphuric Acid, Hydrochloric Acid, Butyle mercaptain, Ceramic Alumina Balls is available to them under Rule 57A of the Central Excise Rules.2.1. Shri S.Ignatius, Learned Advocate, submitted that the Appellants manufacturer Linear Alkyle Benzene (LAB) and avail of Modvat credit of the duty paid on the impugned inputs used in or in relation to the manufacture of their final product; that in addition they were availing Modvat credit in respect of Activated Alumina, Butyl Mercaptain and heart Transfer Oil (HOT oil); that a show cause notice dated 28.12.89 was issued to them for disallowing the Modvat Credit on all the inputs; that t he Assistant Collector, under Adjudication Order No.15/90 dated 15.5.90, disallowed the Modvat Credit on all goods, except Activated ...
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