Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC50Tri(Delhi)
..... a licence or registration certificate from the appropriate government authority, wherever applicable. (a) any commercial establishment which has been registered or holds a certificate for at least 3 years under the local law applicable to shops and establishments generally and which carries on any business, trade or profession, whether for the purpose of gain ..... processing only as a part of such production effort). in the non-industrial category such as hospitals, research and development units or any other institutions, commercial establishments and individuals, the concerned item shall be utilised for its/his own use i.e. for the purpose for which the item was sought for import ..... have relied on the ratio of the judgment rendered in the case of resham singh brothers. in this case, they had produced a certificate under shops and establishments act and pleaded that they had a registered unit. the lower authorities had rejected the same. however, the tribunal accepted the same as the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... (2) of chapter 98 cannot be curtailed or abridged with reference to alleged legislative practice relating to regulation-making power, assuming that such a practice is established and is relevant. the only question which really arises is whether chapter note (2) amounts to excessive delegation of legislative power,supreme court employees welfare association v ..... dated 17th february, 1986 serial no. 17 shows that the benefit is available to a machine ffs with vacuumising and inert gas flushing. we have perused the commercial invoice which appears on page 44 of the paper book. the description in the invoice has been given as under :- 2 nos. automatic form fill and ..... cigarette packets are boxes or containers and the court held that the outer shells of a cigarette packet is neither a box nor a container as understood in commercial parlance. relevant extracts from the judgment are set out below: 12. cigarette packet, according to the petitioner, consists of two component parts, one component part .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(40)ECC145
..... to get in bigger cities, use of table space by one firm in the shop-cum-office of another, which is a common practice in commercial towers; use of a common telegraphic address, which is used by a number of shops in the same complex, location of three factories in the same compound within the knowledge ..... learned sdr seeks to support the findings of the adjudicating authority and contends that the fact that grindwell plastics were doing job work exclusively for the appellants establishes that grindwell is acting only as hired labour for the appellants.therefore, he submits that the citations of the learned counsel regarding independent contractors are not ..... work done by hiral plastics, the learned sdr's contention is that hiral plastics does job work only for grindwell plastics and the appellants which conclusively establishes the nature of relationship between the appellants and hiral plastics as that of hired labour. in view of the fact that the relationship between the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC387Tri(Delhi)
..... of such capital goods, it has been provided that so long these are used in the factory of production, credit will be allowed, without the need to establish as to whether such capital goods are used in the manufacture of finished goods. it may be clarified that any equipment etc, purchased by a manufacturer but not ..... 12... the expression 'electricals' is somewhat vague. but in a factory manufacturing cotton and other textiles, certain electrical equipment in the present stage of development would be commercially necessary. for instance, without electric lighting, it would be very difficult to carry out the business. again electrical humidifiers, exhaust fans and similar electrical equipment would be ..... at one stroke of the weight of 5/10 tonnes and over. the cranes were surely not meant for the maintenance of the duplex process steel smelting shop. it does not need much persuasion to hold that the cranes were part of the new production pattern. it is obvious therefore, that they were meant .....
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