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 (103) (Tri-Ban)(193 KB)
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M/s Toyota Kirloskar Motor Ltd.
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The burden of proof is on the appellant to establish
that they had not passed on the incidence of duty paid on
tyres and tubes to the buyers of motor vehicles. This onerous
burden should have been discharged by adducing primary
evidence in the form of invoices in terms of Section 12A of
the Central Excise Act. A certificate of Chartered
Accountant/Cost Accountant is just a corroborative evidence
only
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2
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2012 (2)
ECS (73) (Tri-Del)(182 KB)
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M/s Jyoti Structure Ltd.
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Notification No. 108/95-CE exempts goods supplied to
United Nations or International Organization for their
official use or supplied to the project financed by the said
United Nations or International Organizations which have been
approved by the Government of India, from the whole of the
duty of excise subject to certain conditions specified therein
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3
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2012(2) ECS
(15) (Tri-Del)(221 KB)
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M/s Bharat Box Factory
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The expression - "first utilize the whole of Cenvat
credit available on the last day of the month for the payment
of duty on goods cleared during the month" in para 1A of the
notification, implies that for availing this exemption, a
manufacturer must first discharge the duty liability on the
goods cleared by utilizing during the Cenvat credit available
at the end of the month to the extent possible and the word,
"duty" means only the duties exempted under this notification
and not the duties which are not covered under this
notification for exemption
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4
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2013 (1)
ECS (78) (Tri-Ahd)(153 KB)
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M/s Mahendra Petrochemicals Ltd
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Additional duties of Excise (Textile and Textile
Articles) Act, 1978 talks about leviability as a percentage or
excise duty calculated and levied. In this case in hand,
though the goods which are captively consumed are exempted in
Notification No. 67/95 the excise duty portion for the
discharge of additional duty of excise could have been
notionally calculated as has been held by the Hon'ble High
Court in the case of Indo Farm Tractors & Motors Ltd.
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5
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2013 (1)
ECS (63) (Tri-Mum)(217 KB)
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M/s Oil & Natural Gas Corporation Ltd
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The word 'duty of excise' referred in the definition of
Exempted good and Excisable goods refer to duty of excise as
specified in Section 3 of the Central Excise salt Act.
Therefore, the contention of the appellants that since cess is
paid by them on the Crude Oil manufactured at Mumbai Offshore,
Crude Oil is duty paid and not exempted is not acceptable.
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6
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2013 (2)
ECS ( 54) (Tri-Del)(182 KB)
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M/s Mount Mettur Pharmaceuticals Ltd
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No material evidence on record to notice that dextrose
present in Aneroid IV was pharmaceutical necessity and a
therapeutic inert without interfering with the therapeutic or
prophylactic activity. In absence of fulfillment of these two
conditions reliance on technical evidence by the Commissioner
(Appeals) does not grant exemption benefit to the respondent
under the strict condition of the aforesaid notification
following the ratio laid down by the Apex Court.
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7
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2013 (3)
ECS ( 97) (Tri-Del)(146 KB)
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Ram Ganga Cement Pvt Ltd
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Wrapping paper excisable and required to be accounted
and taken into account for availing the exemption under
Notification No. 6/2001 CE
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8
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2013 (3)
ECS ( 76) (Tri-Del)(100 KB)
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B M Pharmaceuticals
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Branded goods manufactured without proving that the
brand name was its own - Condition of SSI benefit not
satisfied
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9
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2012 (2)
ECS ( 51) (Tri-Del)(145 KB)
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M/s. GCM Labs
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The Respondent were clearing the goods under the brand
name of other person as such, they were not entitled to
benefit of SSI exemption of Notification No.8/2001. The
judgment of Hon'ble Bombay High Court relied upon by the
Respondent is not applicable to the facts of this case for the
reason that the goods manufactured by them were not being
distributed by some other company. In the instant case, M/s
Soft Pharmaceutical, Chandigarh has only been described as
promoter and there is no evidence to show that they were
distributors of the goods. On the other hand, there is
admission on the part of the proprietor of the respondent
company that the respondent was selling the goods to other
persons also
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10
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2012 (2)
ECS (31) (Tri-Ban)(172 KB)
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M/s. British (India) Catalyst Pvt. Ltd.
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The brand name belonged to the foreign company viz., M/s
Johnson & Mathey, U.K. To the buyers of the goods, there
was a connection, in the course of trade, between the goods
and the brand name owner. Therefore, the appellant's claim for
SSI benefit under Notification No.175/86-CE and Notification
No. 1/93-CE is hit by para (7) and para (4) respectively of
the notifications
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11
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2012(2) ECS
(87) (Tri-Mum)(154 KB)
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Pyro Electrical & Allied Instrument
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As per the provisions of Small Scale Exemption
Notification No.8/2003-CE, the manufacturer is not entitled
for the benefit of the Notification in case the goods are
manufactured with the brand name of other person
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12
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2013 (4)
ECS (102) (Tri-Del)(170 KB)
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U.P.Power Corporation Ltd.
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State Electricity Board can not be considered to a
Government or its Departments.
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13
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2013 (4)
ECS (31) (Tri-Del)(297 KB)
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M/s British Scaffolding India Pvt. Ltd. And others.
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Family controlled BSL Delhi, have financial &
management control over several companies, therefore while
determining their eligibility for SSI Exemption, clearances of
all the units have to be clubbed.
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14
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2012 (2)
ECS (94) (Tri-Del)(136 KB)
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M/s Shakeel Metals
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Classification of Brass Grazing Granules/Pallets under
heading 7403.21-not entitled for SSI Exemption
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15
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2013 (3)
ECS (79) (Tri-Del)(198 KB)
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M/s Cad Chem Laboratories Ltd.
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Legislature consciously granted duty exemption to the
intermediate product if such product is used in the same
factory to manufacture the notified finished goods as
tabulated under column 3 to the Table under Notification No.
10/96-CE dated 23/7/1996
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16
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2014 (1) ECS (1)
(SC)(171 KB)
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M/s. Super Synotex (India) Ltd. & Others
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Unless the sales tax is actually paid, no benefit
towards excise duty can be given under the concept of
transaction value under Sec. 4. The amount paid to the State
Govt. is only excludible from the transaction value.
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17
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2014 (1)
ECS (84 ) (Tri-Del)(193 KB)
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M/s Crystal Pharmaceuticals
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The product of the appellant appears to have no
association with the name of the market leader printed on
wrapper and the cover. Brand name of the market leader brings
out distinction to deny SSI exemption to the appellant
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18
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2014(1)
ECS (102) (Tri-Del)(170 KB)
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M/s. Quantum Instruments & Electronics
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Goods cleared by fixing brand name and logo of their
collaborator SEL Baroda were not eligible for SSI Exemption
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19
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M/s Plastene Indian Ltd
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The goods manufactured on the machinery installed prior to
31.12.2005 and the same product manufactured on the additional
machinery installed after 31.12.2005, for the purpose of
claiming the exemption under Notification
No.39/2001CE is not permissible
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20
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2014 (4) ECS
(11) (HC-UK)(228 KB)
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M/s. Bajaj Auto Ltd.
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Interpretation of exemption notification -Exemption
granted by a notification must be read limited to the duty of
excise as mentioned in the notify cation, and by simple
interpretation it cannot be extended to cover any other kind
of excise duty
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21
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2014 (4)
ECS (30) (Tri-Ahd)(103 KB)
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M/s. JSK Industries Pvt. Ltd.
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Exemption Notifi cation No. 6/2006- Not fulfilling the
conditions for claiming benefit of the said Notification. The
certifi cate from the project implementing Authority they were
not produced by the appellant which are mandatory for availing
the benefit of the notification.
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22
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2014 (4)
ECS (32) (Tri-Ahd)(185 KB)
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M/s. Sun Textile Engineers
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As the machine manufactured by the manufacturers is not
a drying machine, therefore the benefit of exemption
notification 6/2002 C.E. & 6/2006-C.E. is not available to the
impugned manufacturers.
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23
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2014 (4)
ECS (38) (Tri-Ahd)(156 KB)
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M/s. Parixit Industries Ltd.
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Exemption not claimed at the time of assessment cannot
be claimed by way of a refund claim without challenging the
original assessment.
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24
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2014 (4)
ECS (42) (Tri-Ahd)(180 KB)
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M/s. Senor Metals Pvt. Ltd.
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The duty liability on the manufactured goods which come
into existence and are captively consumed for which exemption
is not available under SSI exemption notifi cation No. 1/93-CE
is required to be discharged by the job worker
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