Unnati Alloys Pvt Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Shri Jitendra Singh, Learned Counsel along with Ms. Reena Rawat, Advocate appeared for the appellants and he submits that as per the impugned order there is no independent finding against the appellants and the adjudicating authority has directly imposed the penalty without giving any reasoning. […]
R M Trading Company Vs Commissioner of Customs (CESTAT Ahmedabad) The issue involved in the present case is that whether the goods in question i.e. bhusi/ bhuki of pulses / pulses waste cleared from Kandla SEZ is classifiable under Chapter heading 07139099 or 11061000 of Customs Tariff Act, 1975 and consequently whether the appellant is […]
HIL Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) In this case though initially the appellant have taken the cenvat credit on the common input service which were used for manufacture of dutiable goods as well in relation to exempted service i.e. trading activity, however, on pointing out by the department, the appellant have calculated the […]
Veer Enterprise Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT find the goods have been cleared and duty discharged as per the Tariff Heading proposed by the department. The Certificate of Chartered Engineer produced by the party is actually deficient, as it has been obtained behind the back of Customs Officials and does not show the time and […]
Velji P & Sons Vs C.C.E. & S.T. (CESTAT Ahmedabad) The case of the department is that the appellant M/s. Rawmin Mining and Industries Pvt. Ltd. is 100% export oriented unit has cleared 444903.645 MTs of their final product namely Beneficiated Bauxite and stored at the plot allotted to their custom house agent and shipping […]
Sunil Garg Vs C.C. (CESTAT Ahmedabad) Appeal is filed against penalty imposed by the Adjudicating Authority under section 112(a) and 114AA of the Customs Act, 1962. Learned counsel appearing on behalf of the appellant submits that there is contradiction in the statement of the appellant as well as the third party. Therefore, these statements cannot […]
CESTAT held that respondent are entitle for the cenvat credit on the service of Repair & Maintenance during warranty period
CESTAT Ahmedabad held that ship imported for breaking purpose contains fuel and oil and accordingly they are by-product that are inevitably required to be removed from the ship. Hence, CENVAT Credit of the same duly available.
Ramaben Parmar Vs C.S.T.-Service Tax (CESTAT Ahmedabad) As regard the service tax on the job work carried out by the appellant, we find that the appellant have converted the casting by process of machining into a parts which is used by the principal manufacturer in the manufacture of their product. The conversion from rough casting […]
Once the show cause notice proposes a particular classification it is not open to Adjudicating authority to classify the goods under a different If the revenue wishes to change the classification a separate show cause notice is required to be issued within permissible time.
