CESTAT Ahmedabad held that despite of various opportunities as department failed to furnish basic documents like SCN and RUDs including relevant correspondence, the value declared by the imports/ respondents is upheld.
CESTAT Ahmedabad held that welding material used for repairs and maintenance of the plants is eligible for cenvat credit. Further, Railway line material used to move inputs/ raw material and manufactured goods within the factory premises is directly connected to the manufacture of final product and therefore, the credit cannot be denied on these items.
CESTAT Ahmedabad directs denovo adjudication on G S Dodia vs Commissioner. Case on service tax for non-commercial construction by government.
CESTAT Ahmedabad rules in Quality Technocast case that allegations of goods diversion to Domestic Tariff Area must be based on evidence, not assumptions
On the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and on the other hand it is demanding duty on the finished goods which is wrong. Even if there is any duty demand, the same shall be restricted only upon finished goods. The raw material duty cannot be demanded as the same were consumed for intended purpose of manufacture.
CESTAT Ahmedabad held that Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes are classifiable under Chapter Heading 8437 and attracted NIL rate till Circular No. 924/14/2010-CX dated 19.05.2010 got rescinded.
CESTAT Ahmedabad held that goods imported are classifiable under tariff heading 27101290 which are allowed to be imported only through State Trading Enterprises (STE), as per the Foreign Trade Policy (FTP) condition 5 of chapter 27. Redemption fine and penalty justified as condition of the policy for importing goods not satisfied.
CESTAT Ahmedabad held that single invisible contract involving supply of raw material and construction activity is classified under works contract hence taxable only from 01.06.2007. However, in case of divisible works contract clearly defining value of service portion and raw material is classifiable under ‘Commercial and Industrial Construction’ prior to 01.06.2007.
CESTAT Ahmedabad held that in terms of rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the abatement of duty deposited in advance is available in respect of one of the machines of the manufacturer which was not engaged in the manufacture of notified goods i.e. branded and unmanufactured tobacco without lime tube for continuous period of 15 or more days.
CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc.
