Orders Nos.51750-51752/2014 Dated:4.3.2014
Per Rakesh Kumar:
The facts leading to filing of these appeals along with stay petitions are, in brief ... under:-
1.1 The appellant are engaged in the manufacture of Zinc, Lead Ingots, Sulphuric Acid, etc. chargeable to central excise duty. They availed cenvat credit
During the material period, the petitioner used to receive pig lead or lead ingots from its customers for conversion into lead suboxide and lead monoxide ... excise duty in respect of lead suboxide and lead monoxide processed by the petitioner from pure tead or lead ingots supplied by its customers
2015 Dated : 13/03/2015
Per. Rakesh Kumar :-
The facts leading to filing of these appeals are, in brief, as under.
1.1 The appellant having ... manufacturing unit in IGC, Phase II, Samba, Jammu & Kashmir, manufacture Lead Ingots chargeable to Central Excise Duty under Chapter 78 of the Central Excise
follows:
The Respondents are engaged in the manufacturing of zinc, lead and
products thereof. Zinc is manufactured by a process known as
electrolysis. In this ... aluminium Sheet and Header.
The anodes are manufactured by procuring lead ingots
containing 1-02% silver. These ingots are melted and the molten is
cast
billets and
W.P. (C) 11641/2015 Page 6 of 13
lead ingots was made on a duty free basis, became invalid. In an
investigation ... Marine Preventing
Wing, Mumbai admitting that the import of billets and lead ingots and their
clearance duty free under the DES was illegal. Virgo also
brief, are that the petitioner is engaged in manufacture of lead ingots falling under GST Tariff Chapter Heading No. 7804. They are duly registered under
emerging from record are that the Petitioner is manufacturing lead ingots,
red oxide and grey oxide. On 27.03.2018, officials of Respondent/GST
Directorate searched premises
manufacture that creates excisable goods.
The preparation of lead alloy ingots ... from duty paid lead and duty paid antimony to the extent of 0.85% was held not to constitute manufacture of lead ingots assessable under Tariff
Grabdeal International Through ... vs Union Of India on 24 February, 2023
Author: Sonia Gokani
Bench
that the petitioner is
a manufacturer of Lead alloys, Lead pure in shape of ingots, lead su
sub-oxide
oxide and
red lead in power
