CESTAT Delhi

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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Use of brand name on Ayurvedic product not dis-entitles exemption

M/s.Mayar India Ltd. Vs C.C.E. (CESTAT Delhi)

It was held that for claiming the exemption of excise duty on ayurvedic product, there is no condition that the product to be sold exclusively in the name mentioned in the textbooks. The mention of the house name/ brand-name cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text and accordin...

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No excise on bought out items placed in tray served in airlines

Taj Sats Air Catering Ltd. Vs CCE, Delhi-II (CESTAT Delhi)

It was held that the activity of placing various food items, prepared by the appellants as well as various bought out readymade items, in a tray either at the time of placing the tray in the trolley or at the time of serving the passengers on board does not amount to manufacture of a new commodity as contemplated under section 2 (f) of Ce...

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Small tobacco pouches weighing less than 10 grams not subject to RSP based assessment

CCE , Delhi Vs M/s Shakti Zarda Factory (India) Pvt. Ltd. (CESTAT Delhi)

CESTAT held that tobacco manufactured and packed in small pouches of 6-7 grams and again packed in a bigger packet are not subject to valuation based on retail price as the small pouches weighing less than 10 gms are exempt from requirement of fixation of retail sale price under Rule 34 of the Standards of Weight & Measurement Act....

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Service of notice via speed post without delivery proof is invalid

M/s. Hindustan Institute of Aeronautics Vs C.C.E. & S.T

The appellant has contended that the primary adjudication order claimed have to be sent by speed post was not received by it and when it received copy thereof, it filed the appeal within the prescribed period....

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Export of duty free goods procured alongwith export goods not mandatory under N/N. 43/2001-CE

M/s Ambika Sovex Vs CCE (CESTAT Delhi)

The CESTAT New Delhi in the above cited case held that procurement of duty free goods under notification no 43/2001 is subject to condition of the use of such goods in the manufacture or processing of goods to be exported....

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Interest not leviable if differential duty paid by 5th of following month under Packing Machine Rules, 2008

CCE Vs Vasundhra Flavours (CESTAT Delhi)

CESTAT held that in case of increase in the number of operating packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5th day of the following month....

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