Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(121)LC115Tri(Delhi)
..... the modvat credit standing in their account, in the statutory record, for discharge of duty on the dutiable products, and the same did not stand affected, in view of the provisions of section 38a of the act, on the introduction of the new cenvat credit rules, 2002.therefore, the appellants are entitled to utilize the cenvat credit earned by them and lying in their balance as on 28.2.2002 prior to 1.3.2002, for discharge of duty of any dutiable product.9. ..... the appellants to claim the utilization of the already earned credit before the enforcement of the cenvat credit rules, 2002 also stands saved by the provisions of rule 38a of the act which enacts that where any rule, notification, order is amended, repealed, superseded, then such amendment, repeal, supersession shall not affect the previous provisions of any rule, notification or order so amended, repealed, rescinded or anything done or suffered thereunder and will also not ..... hand, the learned jdr has contended that since the appellants were engaged in the manufacture of dutiable and non-dutiable products in the same unit, rule 6 and 3 of the rules, 2002 specifically prohibited the availment of cenvat credit and as such, they are not entitled to utilize the same.5. ..... rule 6 which has been relied upon by the revenue only speaks of non-availability of the modvat credit to a manufacturer after the enforcement of these rules, when he is engaged in the manufacturer of exempted goods also falling under heading 22.04 of the tariff act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2513Tri(Delhi)
..... could not be ignited, the court held that the process of packing of matches in such boxes was clearly a process incidental or ancillary to the completion of the manufacture of matches so as to fall within the purview of "manufacture" in section 2(f) of the act.this decision does not provide a direct answer to our problem.apparently, packing or wrapping paper serves merely the purpose of packing or wrapping the contents of the ream and imparts no functional property to the packed paper.17. ..... the issue involved in that case was whether the cost of packing and branding of soda ash was includible in the assessable value under section 4(4)(d)(i) of the central excises and salt act, 1944 and it was held by the hon'ble judges that the cost of packing material and charges for branding, packing and stitching on various account of soda ash falling under item 14-a of the central excise ..... it may be noted also that the supreme court has since ruled that the cost of primary packing is includible in the assessable value of goods under section 4 of the act.18. ..... " now, turning to the indian standard specification for writing and printing papers (first revision 1972) is : 1848-1971, on page 5, it reads- "4. ..... concerning paper namely (i) directory of the indian paper makers association, (ii) the paper trade manual (paper and allied trade handbook) and (iii) indian standard specification for writing and printing papers (first revision 1972).35. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(90)ECC636
..... of murugan & company reported at 1977 elt (j 193), the appellants argued that rule 9(2) could not be applied unless there had been specification of the time, place and manner under rule 9(1), which had not been done in their case, and secondly, rule 9(2) could not be invoked for the purpose of recovering escaped revenue; the only provision available under the act for such recovery was section 11a which had not been cited ..... the appellants' unit was duly licensed under the central excise act and rules for all the commodities manufactured by them and we take it that the attendant formality of approving the ground plans must have been gone through ..... the principal argument of the appellants is that since in terms of entry 84 of list i of the seventh schedule to the constitution of india and section 3 of the central excises and salt act, 1944, the taxable event for excise is the manufacture of the goods, the duty is chargeable at the earliest stage when the excisable goods come into existence and that rule 9 should be harmoniously interpreted so that it does not override section 3. ..... during the material period, rule 9(2) read with section 11a fixed two time limits -- 5 years for cases of "fraud, collusion or any wilful mis-statement or suppression of fact, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty" and six months for other ..... it is settled law that rules framed under the act are a part and parcel of the statute .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC604Tri(Delhi)
..... , government of india 1978 elt j 121 delhi hc : 1978 cen-cus 56d (april 1978) it was held by the delhi high court in this case that the definition of 'factory' under section 2(e) of the central excises & salt act makes it clear that the meaning of factory is not restricted to the part in which the excisable goods are manufactured, but it includes the whole of the premises in a part of which such goods are manufactured.herdillia chemicals ..... of the exemption under notification 118/75, because, in that case, they would have been required to comply with other formalities of the central excise rules.one could have laid the blame at the door of the sugar mills for not having complied with the requirements of the rules if they had not taken the initiative of making it clear that the area in which the boilers were erected did not remain part of their ..... they could have, if they chose to erect the boilers within their respective factories, sought the approval of the central excise authorities under these rules by making a declaration to that effect and indicating the same in the ground plans of their factories. ..... /messrs...of...having undertaken to comply with the conditions prescribed in the central excise rules, 1944, and any orders issued thereunder and having paid the prescribed licence fee is/are hereby authorised to manufacture... ..... form l-4 which is the licence under the central excise rules, 1944 to manufacture excisable goods makes the following stipulation with regard to premises: mr. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)LC463Tri(Delhi)
..... and thereafter upto the clearance through customs and held that the fiction created was for the proper implementation of the imports (control) order and the imports and exports (control) act, 1947 and to hold the licensee responsible for anything and everything that happens from the time of import till the goods are cleared through customs. ..... this inherent limitation of the fictional normal price or value must be read into the scheme of rule 6(b)(i) of the rules, as otherwise it would amount to extension of the fictional normal price or value to goods not sold at the statutorily fixed price ..... the deeming is only for the purpose of determining the assessable value under section 4(1)(a)of the act in order to determine the quantum of excise duty payable on the goods sold at ..... it is submitted by the learned counsel for the respondent that under rule 6(b)(i) of the valuation rules, value should be based on the value of comparable goods produced or manufactured by the assessee or ..... is deemed normal price only for the purpose of quantifying duty on such goods and cannot be regarded as the ordinary price or normal price as contemplated in section 4(1)(a) of the act and for the purpose of section 6(b)(i) of the valuation rules and, therefore, cannot be adopted. ..... pointed out that the legal fiction of deemed price in the proviso (ii) to section 4(1)(a) of the act should be confined to the area limited by that proviso and cannot be applied to a situation under rule 6(b)(i) of the valuation rules. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(85)ECC128
..... section 11a is not an omnibus provision which provides any period of limitation for all or any and every kind of action to be taken under the act or the rules but will be attracted only to cases where any duty of excise has not been levied or paid or has been short-levied or short-paid or ..... regular assessment, we think, there is no substance in the contention urged on behalf of the respondents".the compounded levy scheme for collection of duty based annual capacity of production under section 3 of the central excise act and hot re-rolling steel mills annual capacity determination rules, 1997 is a separate scheme from the normal 'scheme for collection of central excise duty on goods manufactured in the country. ..... submitted that there is no exception in the central excise act or rules regarding procedure of recovery in respect of compounded levy. ..... situation postulated to be dealt with under rule 57-i cannot be said to involve a case of manufacture and removal of excisable goods without subjecting such goods to levy or payment of the various nature and category enumerated in section 11a of the act on its own terms will have no application or operation to cases covered under rule 57-i of the rules".9. ..... held that section 11a of the central excise act is not an omnibus provision which provides any period of limitation for all or any kind of action to be taken under central excise act or rules. ..... a comprehensive scheme and general provisions in the central excise act & rules are excluded.8. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(97)ECC688
..... manufactures hot rolled non-alloy steel products, which were liable to central excise duty under section 3a of the central excise act read with rule 96 zp of the central excise rules, 1944; that the respondents had filed their declaration under sub-rule (1) of rule 3 of the hot re-rolling steel mills annual capacity determination rules, 1997 for determination of their annual capacity of production; that the commissioner determined their annual capacity of production to be ..... has set aside the impugned order relying upon the decision in the case of beauty dyers wherein it has been held by the madras high court that the rules issued under notification no.42/98-ce are ultra vires of section 3a of the central excise act.learned senior departmental representative, further submitted that the duty is payable by the respondents as per the annual capacity of production determined by the commissioner; that the ..... hon'ble high court has held that the hot air stenter independent textile processors annual capacity determination rules is ultra virus of section 3a(2) of the central excise act does not mean that all the rules issued under section 3 a(2) became automatically ultra vires. ..... beauty dyers case, the rules for consideration of the hon'ble high court of madras was hot air stenter independent textile processor annual capacity determination rules, 1998 which was issued ..... any high court or supreme court that hot re-rolling steel mills annual capacity determination rules, 1997 are ultra vires. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1994)48ITD1(Delhi)
..... to the firm m/s amritsar swadeshi woollen mills, in which the assessee is a partner representing his huf and in respect of which firm the value of assessee's interest is to be determined under section 4(1)(b) of the wealth-tax act, we refer these two appeals of the revenue and the two cross-objections of the assessee to the president of the income-tax appellate tribunal for further action as provided in section 255(4) of the income-tax ..... that interest of a partner in the partnership would be determined as per wealth-tax rule 2(1), which is prescribed in consequence of what is stated in section 4(1)(b) of the wealth-tax act.after discussion, it has been held by him that 'net wealth' of the firm is to be determined not by the principles contained in the wealth-tax act and invoking section 7(2) of the wealth-tax act and rules 2a to 2e of the wealth-tax rules but on the basis of commercial principles as held by the allahabad high court in ..... two judgments of allahabad high court in the cases of s/shri padampat singhania and laxmipat singhania had been delivered in february and august 1972 another matter, connected with the same singhanla group, went before the allahabad high court, namely, juggilal kamlapat bankers' case (supra). ..... in the wealth-tax returns for the assessment years 1967-68 to 1972-73 filed by shri padampat singhania the book value of the buildings.owned by the firm had been adopted for valuing the interest of the family in ..... travancore timbers & products [1972] 83 itr 403. .....
Tag this Judgment!Court : Delhi
Reported in : 15(1979)DLT195
..... i would not like to say that this construction of the act is a wholly correct one, but assuming that this is so, the sentence for such an offence would have to be six months minimum. ..... (5) now, on the question of sentence, the provisions of section 7 of the act are to the effect that no one should sell, manufacture, store, distribute etc.. ..... i have also been referred to rule 50 of the prevention of food adulteration rules, . ..... as the act applies to the whole of india, it would appear subject to anything else that may be pointed out, that every one in india requires a license to sell milk. ..... thus, no one can sell milk without a license and if he does so, he infrings the prevention of food adulteration act. ..... (1) this is a revisional petition under the criminal procedure code (section 40 read with section 397) arising out of the conviction of the respondent under section 7 read with section 16 of the prevention of food adulteration act. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi293
..... ingredient, if any, are required to be specified on the label attached to the package containing the article, so that the purchaser might know that the article that he is buying conforms to the standard prescribed by the act or the rules, as the case may be, and that, without affecting that standard in any way, the article contains certain kind and quantity of addition or admixture or is deficient in a certain ingredient to a certain extent. ..... accused took the plea that as he had complied with rule 43 of the rules by notifying on the label of each package of butter the amount of moisture and fat contained in the butter, he could not be held guilty of an offence under section 7/16 of the act and that inasmuch as butter was not included among the admixtures mentioned in rule 44, the sale of butter in adulterated form was not ..... (as he then was) explained the significance of rules 43 and 44 of the rules as follows: -'it may be noted that the rule does not apply in cases of articles which are pure in themselves and which are required by the act or the rules to be sold in pure condition. ..... toned milk undoubtedly are articles of food which come under the definition of food under section 2(v) of the act in appendix to the rules certain standards of purity are prescribed for these articles of food. ..... , regardless of the standard laid down by the act or the rules in respect of that article and contend that having complied with provisions of that rule he cannot be held bound by the provisions .....
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