about the stock of tractors as also the inputs lying in stores, work in progress and in finished goods as on 31.8.2004. Thereafter ... cenvat credit availed by them on various inputs lying in stores, work in progress as also used in the finished goods which were available
Civil Works Cum Store vs Cce, Chandigarh on 20 October, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Excise Appeal ... passed by the Commissioner (Appeals), Central Excise, Chandigarh)
AEE Civil Works Cum Store Appellant
Vs.
CCE, Chandigarh Respondent
Appearance:
Appeared for Appellant : None
Appeared
machines were purchased/leased/rented
(c) where were the said machine working/ stored earlier.
Learned Authorised Representative argued that as per provision of sub rule
Assistant Stores Manager
respectively in a store called "AVA (Merchandiser)"
located within the Airport premises. For going in and
working in the store ... beyond doubt. Syed Ghazanfar
Raza Hussain, being his superior in the store, working
as Assistant Stores Manager, instructed Shri Ayan Das
to conceal the gold
Assistant Stores Manager
respectively in a store called "AVA (Merchandiser)"
located within the Airport premises. For going in and
working in the store ... beyond doubt. Syed Ghazanfar
Raza Hussain, being his superior in the store, working
as Assistant Stores Manager, instructed Shri Ayan Das
to conceal the gold
Customs
officers.
Regulation 12 deals with issuance of materials from store to works
area and back.
In para 16 Section 54 has been quoted which
evident from the very fact that Shri Sati Ram was working as Store In-
charge but he claimed to be the Accounts Manager in order
evident from the very fact that Shri Sati Ram was working as Store In-
charge but he claimed to be the Accounts Manager in order
cost on account of transit insurance from the manufacturers works upto the Stores site covered under the contract shall be on contractors account ... insurance shall cover all modes of transport from the works to the destination stores. The purchaser shall assist the contractor in lodging insurance claims
applicable in the refund of excess
duty paid in respect of unutilized stores. The learned Counsel for the
appellant also cited Commissioner vs. Ambica Maritime ... provisional basis in respect of ship's bunkers and stores by working 110% of
duty leviable on the quantity estimated to be consumed during
