S No
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Citation
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Name of the Party
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Subject Heading
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1
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2012
(2) ECS (101 ) (Tri-Mum)(150 KB)
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Star Auto Industries P. Ltd.
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The rent is in respect
of the premises of the job worker, who is an independent manufacturer and not
paying duty. In view of the above applicant failed to make out a case for
total waiver of duty
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2
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2012 (2) ECS
(111 ) (Tri-Ban)(169 KB)
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M/s Ultratech
Cements Ltd
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The question whether the respondent should
pay interest on any amount of CENVAT credit wrongly taken during September -
December, 2004 and rightly reversed on 31.10.2005 has to be examined in terms
of Rule 14 as it stood during the material period. Rule 14 as it stood during
September, 2004 - October, 2005 was considered by the Hon'ble Supreme Court
in the case of Ind-Swift Laboratories (supra).
As per the decision of the Hon'ble Supreme Court, the respondent is liable to
pay interest on the amount of CENVAT credit for the period from the date of
its irregular availment to the date of its reversal, this period being
covered by Rule 14 pre-amendment
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3
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2012
(1) ECS (3) (Tri-Del)(206 KB)
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M/s. Lafarge India Pvt. Ltd
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The definition of 'place of
removal' in Section 4(3) (C) of CEA, 1944 can be adopted for the purpose of
Cenvat credit Rules, 2004, only when duty on Financial Product is advalorem and not when specific
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4
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2012
(1) ECS ( 7) (Tri-Del)(350 KB)
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Tawi Chemical Industries
|
Cenvat Credit of BED
cannot be utilized for payment of EC and SHEC under exemption Notification
No. 56/2002 - CE
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5
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2012
(1) ECS (29 ) (Tri-Ahd)(294 KB)
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M/s. Gujarat Fertilizers and
Chemicals Ltd
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Non eligibility for availment of
Cenvat Credit of duty paid on Low Sulphur Heavy
Stock used as fuel in the generation of steam which was used in the
manufacture of exempted fertilizer
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6
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2012
(2) ECS (122 ) (Tri-Mum)(145 KB)
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M/s Indian Smelting & Refining
Co Ltd. M/s Dhuleva
Metal Corporation M/s Time & Space Haulers M/s Chawla
Highway Carriers
|
Revenue relied upon the various
statements recorded from the transporters to show that the goods are disposed
of in Delhi only and goods were not received in manufacturing unit. Revenue
also heavily relied upon the statement of Shri Ujamraj Jain Proprietor of M/s Nakoda
Trading Corpn. to show
that the goods has not been supplied to the manufacturing unit. Hence
manufacturing unit wrongly availed credit and other co-noticee
has abated in taking such credit
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7
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2012
(2) ECS (84) (Tri-Mum)(150 KB)
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Laxmi Board & Paper Mills Ltd.
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The consignment which is received
under bill of entry dated 26.12.2007, the shortage is 5 MT against the
quantity mentioned in the invoice of 15.649 MT. Similarly in some other
consignments also there is shortage of 84 MT. The applicants
availed credit in respect of the quantity not received in the factory hence
the demand is rightly made.
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8
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2012(2)
ECS (68) (Tri-Del)(136 KB)
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M/s Jagdamba
Power & Allyos
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The appellant have not produced
any evidence, as neither the fabrication of the capital goods nor components
or accessories have been specifically intimated by the appellant to the
jurisdictional central excise officers nor the fabrication of various items
of capital goods and their components and accessories was declared in the
ER-I return. Cenvat credit in respect of these items would be admissible only
if there is conclusive evidence that these items had been used for
fabrication of capital goods and their components, parts and accessories.
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9
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2013
(1) ECS (1) (Guj-HC)(297 KB)
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M/s Cadila
Healthcare Ltd.
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Cenvat availed on
input services in respect of inspection and checking of instruments by the
service provider. Department of the view that certification of instruments
has no nexus with the manufacture of final products and, therefore, cannot be
considered to be an input service. Allowed holding that such certification is
a statutory requirement and service availed to ensure that said equipment are
of the accuracy which is required for manufacture of the final products. When
the above referred equipment are used in and in relation to the manufacture
of the final products, maintenance, checking and calibration of such
instruments would as a necessary corollary, also fall within the expression
"in relation to manufacture of the final products
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10
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2013
(1) ECS (26) (Guj-HC)(209 KB)
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Inductotherm (I) Pvt. Ltd
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Goods cleared as suchat a higher value and passing on unutilized Cenvat
credit by raising the value of inputs and collection the same from the buyer.
Since there was no manufacturing activity, no question of collection of
excise duty would arise and therefore, the entire amount so collected had to
be deposited in terms of section 11 D of the Act. Held: After 1.3.2003, the
respondent had to follow the procedure laid down in the amended Rule 3 (4) of
Rules 2002 and thereafter Rule 3 (5) of the Rules of 2004. Such Rules
required that on clearance of goods on as such basis, the assessee
should have paid an amount equal to the credit availed in respect of such
inputs and that such removal should have been made under the cover of an
invoice referred to in Rule 9.
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11
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2013 (2) ECS (73) (Tri-Del)
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M/s Global Energy Food Industries
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Cenvat credit is admissible of
duties specified under the Cenvat Credit Rules. Sugar Cess not been
specified, its credit is not admissible
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12
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2013
(2) ECS (83) (Tri-Del)(184 KB)
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M/s Lord Chloro
Alkali Ltd
|
Credit in respect of raw
material/packing materials which were not put to use or were not even issued
for use as is required to be reversed
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13
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2013
(2) ECS (101) (Tri-Ahd)(178 KB)
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M/s Sarvesh
Refractory Pvt. Ltd
|
There is no dispute that items are
used by appellant not for fabrication of machinery of the tanks etc. hence is
covered by the Judgment of the larger bench in the case of Vandana Global
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14
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2013
(2) ECS (52) (Tri-Ahd)(112 KB)
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M/s Castrol India Ltd
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Definition of input service in
Rule 2 (1) of Cenvat Credit Rules, 1994 is quite comprehensive. However,
every assessee taking cenvat
credit of input service has to establish that such services are utilized in
relation to manufacturing activity.
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15
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2013
(2) ECS (63 ) (Tri-Ahd)(184 KB)
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Gujarat Narmada Valley Fertilizer
Co Ltd
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Assessee is not entitled to cenvat
credit in respect of LSHS used in generation of steam / electricity which is
further used in the manufacture of fertilizers in light of Apex court
decision
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16
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2013(2)
ECS (94)(Tri-Mum)(178 KB)
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M/s Pratibha
Ispat Pvt. Ltd
|
Cenvat Credit on Welding
Electrodes (SS and MS Electrodes) used for repair and maintenance and
therefore Cenvat Credit cannot be allowed. Contention of appellant at
different stages of adjudication and appeal has not been consistent- directed
to deposit 25% of the duty demanded. In view of the said position, appellant
have not been able to make out a strong prima facie case.
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17
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2013 (3) ECS ( 107) (Tri-Del)
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Ranjan Polyesters Limited
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Goods already consumed before
1.4.2003 - hence not lying in stock as on 31.3.2003 Cenvat credit not
available
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18
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2013
(3) ECS (113) (Tri-Ahd)(117 KB)
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M/s Transpek
Industries Ltd.
|
Availability, of Cenvat Credit on
any goods barred, where duty confirmed by invoking of proviso to section 11 A
(1) of the Central Excise Act, 1944.
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19
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2013
(2) ECS (46 ) (Tri-Ahd)(109 KB)
|
M/s Bajaj Food. Ltd
|
Peanut Butter manufactured is
fully exempted- such goods are neither exported under bond nor under a letter
of undertaking- Cenvat Credit Rules not applicable and no refund under Rule 5
of Cenvat Credit Rules 2004 is admissible because no credit accumulation is
possible in view of the provisions of Rule 6(1) of the Cenvat Credit Rules
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20
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2013
(4) ECS (65 ) (Tri-Del)(192 KB)
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M/s Kuantum
Paper Limited
|
Tribunal does not have power to
review its order in absence of statutory mandate in the regard.
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21
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2013
(4) ECS (104 ) (Tri-Del)(281 KB)
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M/s Ultratech
Cement Limited
|
Definition of place of removal in
Section 4(3) cannot be applied to clearances made under payment of specific
rate of duty on the tariff value fixed under Section 3(2).
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22
|
2014
(1) ECS (27 ) (HC-All)(171 KB)
|
Upper
Ganges Sugar & Industries Ltd.
|
Items
used neither for production nor for processing of any goods or bringing about
any change in any substance for manufacture of final products are not capital
goods
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23
|
2014 (1) ECS
(87 ) (Tri-Mum)(215 KB)
|
M/s
Sharp Industries Ltd.
|
Rule
8(3) - accumulated Cenvat Credit cannot be utilized during the period of
default.
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24
|
2014
(1) ECS ( 97) (Tri-Mad)(170 KB)
|
M/s Navodhaya Plastic
Industries Ltd
|
Capital
Goods removed after use cannot be considered removed "as such" .
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25
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2014
(1) ECS ( 140) (Tri-Del)(161 KB)
|
M/s Steel Authority of India Ltd.
|
Safety
shoes are indispensable necessity for Iron & Steel factory workers. It is
the requirement of welfare legislation and object thereof cannot be defeated.
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26
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2014
(1) ECS (178 ) (Tri-Kol)(192 KB)
|
M/s.
Cement Manufacturing Company Ltd.
|
The Assessee
availed Cenvat credit on invoices issued by head
office which was not registered as an input service distributor. Hence, such
invoices not valid/ correct documents for availing Cenvat
credit.
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27
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2014 (2) ECS (191) (Tri - Kol.)(152 KB)
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M/s Pushkar Techno Pvt Ltd
|
Cenvat Credit availed on
supplementary invoice issued by Registered dealer- A supplementary invoice
issued only by a manufacturer or importer of inputs or capital goods would be
considered as a valid document for availing of Cenvat
Credit
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28
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2014 (2) ECS
(197) (Tri. - Mad)(281 KB)
|
M/s Titan Industries Ltd
|
Adoption of wrong method by Input Service
Distributor for distribution of Cenvat Credit:
Evidence placed after passing of the stay order cannot be accepted during the
hearing of the modification application.
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29
|
2014 (2) ECS (210)
(Tri- Ahm.)(493 KB)
|
M/s
Shree Labdhi Prints
|
CENVAT
Credit was correctly denied to the appellant as he had taken the same on
fabrics that did not exist. The appellant was allowed to avail the 25%
reduced penalty under Section 11AC of the CEA, 1944. The partner of the
Company was also made liable as he was party to the fraud.
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30
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2014 (3) ECS (25)
(HC - Mum)(3.05 MB)
|
M/s. Bharti Airtel Ltd.
|
All
capital goods are not eligible for credit and only those relatable to the
output services would be eligible for credit. The towers are immovable
property and non-excisable and hence can neither be regarded as 'capital
goods' nor can be categorized as 'inputs.
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31
|
2014 (3) ECS (103)
(Tri - Ahd.)(475 KB)
|
M/s.
Swiss Parenterals Pvt. Ltd.
|
Non-maintenance
of separate inventories for exempted and dutiable goods- Extended period could
not be invoked as department was aware of the relevant facts after issuing
first SCN- If Cenvat Credit attributable to the
inputs used in manufacture of exempted goods is reversed along with interest,
they cannot be said to have taken credit of inputs used in or in relation to
manufacture of fi nal exempted goods.
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32
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2014 (3) ECS (118)
(Tri - Del.)(1.28 MB)
|
M/s
R.S. Metals Pvt. Ltd.
|
In
terms of Rule 7 of Cenvat Credit Rules, 2002,
invoices on the basis of which cenvat credit can be
aviled should be furnished by either a 1st stage or
a 2nd stage dealer and not by a third stage dealer
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33
|
2014 (3) ECS (131)
(Tri-Ahd.)(792 KB)
|
M/s.
Prince
Vitrified Pvt. Ltd.
|
The
appellant defaulted in duty payment under Rule 8 of the C.Ex.
Rules, 2002. They failed to discharge the duty liability on consignment basis
as is mandated for the further period and also utilized Cenvat
Credit.
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34
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2014 (3) ECS (121 ) (Tri - Del.)(751 KB)
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M/s. Atul Enterprises
|
Cenvat Credit issued
without delivery of actual goods- Second Stage Dealer successively passed on
the paper credits to the buyers thereof without any goods covered by such
invoice delivered
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35
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2014 (4) ECS (127) (Tri-Ahd)(115 KB)
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M/s. Systematic Intel Industries (P) Ltd.
|
Irregular availment of Cenvat Credit - Zinc ingots procured and cenvat credit taken but the GI
furnace in which these ingots were intended to be used was not working
-admission by works Manager that the said ingots not received in the factory
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