Judgment Search Results Home > Cases Phrase: textile undertakings nationalisation act 1995 chapter 6 commissioners of payments Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 7 results (0.146 seconds)

Bengal Luxmi Cotton Mill Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(15)ELT472TriDel

..... stage.6. on the question of liability of the ntc, of which the present appellants are a unit, shri bannerjee referred to the provisions of section 5 of the sick textile undertakings (nationalisation) act, 1974, which run as follows :- "(1) every liability, other than the liability specified in sub-section (2) of the owner of a sick ..... the following arguments :- (a) all the demands were wholly or substantially barred by limitation ; (b) the appellants were one of the textile mills taken over by the central government under the sick textile undertakings (nationalisation) act, 1974, with effect from 1-4-1974; and became a unit of the national textile corporation (west bengal, assam, bihar and orissa) limited which was a subsidiary of the national .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... with all the provisions of these rules. explanation i. - for the purposes of this rule, the expression job worker shall be deemed to mean the person who undertakes the process or processes that brings into existence the finished goods, complete in all respects, falling under chapter 61 or 62 of the said first schedule, in his ..... through cenvat scheme available as at present is not taken into account because such benefit was not available when the dispute arose in 1980s mainly relating to composite textile mills. 7. taxation policy in this country has evolved after 1980s and the major change has been to the introduction of modvat scheme which is presently ..... consumption and it is clearly laid down that there is duty liability on goods captively consumed unless exempted by notification issued under section 5a of central excise act. 34.7. there cannot be any argument that the appellants were under the bonafide impression that duty liability on goods captively consumed has been done away with .....

Jawahar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC387Tri(Delhi)

..... in a free trade zone and used for the manufacture of final products in any other place in india; or (b)by a hundred per cent export oriented undertaking or by a unit in an electronic hardware technology park and used for the manufacture of final products in any place in india; shall be restricted to the ..... be regarded as goods intended for use in the manufacture of goods. 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 ..... is necessary for improving the quality of the yarn and preventing waste of yarn, which are absolutely necessary in the modern textile industry, would be covered by entry 15 of schedule c of bombay sales tax act, 1959. the said entry covered machinery used in the manufacture of goods. the high court first concluded that humidifier .....

Collector of Customs Vs. Reliance Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(80)ELT831TriDel

..... trade and commercial parlance as increase in installed capacity.) as there is no increased installed capacity, there is no substantial expansion of the existing industrial undertaking as required under the project import (registration of contract) regulations, 1965.16. the case law relied on by the learned counsel for the respondents ..... actual production of the respondents had increased by 135.63% the imports were for substantial expansion of the unit, and further held that since the textile commissioner who is the competent authority in such cases, had certified the substantial expansion and recommended grant of duty exemption which recommendation was binding upon ..... the view that the conditions for registration are substantially fulfilled. the regulations do not require any reference to section 13 of the industrial development and regulation act, 1951 but only the itc licence. these licences having been endorsed as project import, there was no reason for the assistant collector to deny .....

Samcar Glass Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(128)ELT464TriDel

..... other than those cleared to a unit in free trade zone or to an 100% export oriented undertaking) which are exempt from the whole of duty of excise leviable thereon or chargeable to nil rate of duty. the benefit of this notification had been denied by ..... . in support of his contention, he has placed reliance on - (1) cce, vadodara v. steeko gujarat ltd. - 2000 (121) e.l.t. 557 (tribunal)cce, ahmedabad-i v. omkar textile mills limited - 2000 (122) e.l.t. 115 (tribunal) (3) alpha drug india ltd. v. cce, ouindigarh - 2000 (118) e.l.t. 783 (tribunal)reliance industries ltd. v. ..... the factory of production. this notification had been issued by the government in exercise of powers conferred under sub-section (1) of section 5a of the central excise act. however, proviso appended to this notification enacts that nothing contained in the notification shall apply to inputs used in or in relation to the manufacture of final product ( .....

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC117Tri(Delhi)

..... concept, market analysis, plant and machinery and process, raw material, utility and services etc. the project concept was to set up a project for undertaking multi-colour printing and production of catalogues, advertising and packaging material, video cassette covers, record sleeves etc. the project is located at silvassa, dadra ..... 84.79. heading no. 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials." "3. unless the context otherwise requires, composite machines consisting of two or more machines ..... principal units, one capable of off-set printing and performing other functions ancillary or incidental to printing and the second, the conversion unit, capable of acting as a converter of printed matter. the pamphlet produced by the appellants themselves entitled "chambon 720" describes that machines .......for "inline printing and converting .....

S.B.M. Engg. Products (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(84)ELT428TriDel

..... their letter dated ...-4-1980. by another letter dated 2-2-1981 addressed by the deputy director, department of textiles, ministry of commerce, government of india, to the appellants, approval was accorded to the appellants to undertake phased manufacture of 6 numbers of the said flat bed screen printing machines during the first year of manufacture containing ..... therefore, the said machine falls within the category laid down in heading no.84.90 of the first schedule to the customs tariff act, 1975. he further submitted that the subject goods, namely, maccanofilm programme computer is an essential component in the manufacture, inter alia of the said flat bed ..... is the exclusive jurisdiction of the customs authorities under the act. to be terse on the point, the jurisdiction to classify the imported goods under the act is of the customs authorities and in terms of the said notification no. 179/80-cus., dated 4-91980 the textile commissioner or the assistant director has to satisfy and certify .....