EPF Organization Activities are not liable to Service Tax

M/s Employee Provident Fund Organization Vs CST (CESTAT Delhi)

These two appeals are against impugned orders, both dated 01/07/2010, passed by Commissioner of Service Tax, New Delhi. The appellant is an institution created by an Act of Parliament – The Employee’s Provident Fund and Miscellaneous Provision Act, 1952 (EPMF & MP Act)....

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No SSI Exemption on manufacturing own Goods with 3rd Party Brand

M/s Hindustan Machines Vs CCE (CESTAT Delhi)

In as much as the brand name owner M/s Hindustan Machines has been held to be entitled to the benefit of Notification, the other units using the said brand name would become entitled to the benefit of SSI exemption Notification as they are not hit by para 7 of the Notification....

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Department cannot insist to avail particular option under Rule 6

M/s Mahindra & Mahindra Limited Vs CCE, Jaipur – I (CESTAT Delhi)

They were availing Cenvat credit of education cess paid on the inputs used by them in the manufacture of tractors. The tractors manufactured by the appellants are exempted from payment of excise duty vide Notification No. 23/2004-CE dated 09/07/2004....

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Corroborative evidence should be correlated to prove clandestine clearance

Shri Avinash M Baliga & Others Vs Commissioner of Central Excise (CESTAT Delhi)

it was held that in order to prove clandestine removal of excisable goods, the department should take reasonable steps and provide correlated corroborative evidence to prove that the assessee has made cladenstine removal of goods....

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Department cannot reject certificate issued by competent authority

Dhar Cement Ltd. Vs C.C.E. (CESTAT Delhi)

It was held that the Department cannot reject the certificate issued by the competent authority. In case the certificate was obtained by mis-representation or not presenting full facts the only option left to the department is to approach the competent authority with all the evidences to modify/cancel the certificate issued already....

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Source of fund not relevant for proving unjust enrichment

Executive Engineer,Central Workshop Division, Chattisgarh State Electricity Board Vs C.C.E., Raipur (CESTAT Delhi)

It was held that the unjust enrichment can’t be proved by establishing the source of funds out of which the excise duty has been paid. Further it was held that in the case of State owned Undertakings which are funded, controlled and monitored by the State Government, the doctrine of unjust enrichment will not arise....

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CENVAT allowed on fabrication of capital goods – CESTAT

CCE & ST, Raipur Vs M/s. Mahamaya Steel Industries Ltd. (CESTAT Delhi)

It was held that CENVAT credit on various items used in the fabrication of capital goods can be availed. In the present case, the assessee provided sufficient evidence to prove the usage of different items in the installation of capital goods....

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Department cannot insist to avail particular option under Rule 6

M/s Mahindra & Mahindra Limited Vs CCE (CESTAT Delhi)

Tractors having engine capacity less than 1800 CC are not liable to such cess. Appellants are engaged in manufacture of both type of tractors and were using common inputs without maintaining separate accounts for receipt and consumption of these inputs. Invoking the provisions of Rule 6 (3) (b) of Cenvat Credit Rules, 2004 proceedings wer...

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Corroborative evidence enough for proving clandestine clearances

M/s. K.P. Pouches (P) Ltd. Vs CCE, Delhi-I (CESTAT Delhi)

It was held that in case of clandestine clearance of goods, wherein the Revenue has discharged the burden of corroborating, establishing clandestine clearance of dutiable items from the appellant’s unit and wherein the appellant is merely contesting the duty demand and penalty on the ground that the detailed further investigation regard...

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CENVAT allowed on linkage of inputs/capital goods to production

C.C.E. Raipur Vs M/s. Bharat Aluminum Co. Ltd. (CESTAT Delhi)

It was held that the assessee should produce corroborative evidence to establish that the inputs/Capital goods are used in the process of manufacturing and accordingly the CENVAT credit should be allowed....

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