Search Results Page

Search Results

1 - 10 of 13 (0.36 seconds)
The India Cements Ltd. vs Commissioner Of Central Excise And ... on 3 April, 2023 cites

Cce, Jaipur-I vs M/S. Rajasthan Spg. & Wvg. Mills Ltd on 27 May, 2008

5. Now coming to the issue in respect of other periods, it is undisputed fact that goods excluded under Explanation 2 annexed to Notification No. 16/2009-CE(NT) were not included by the Appellant as inputs for the purpose of availment of CENVAT Credits but in respect of other items namely concrete railway sleeper, other iron & steel items, welding electrodes, Railway track material etc. which were supposed to be admissible credits as the same issues are no more res integra, in view of series of judgments passed in E/85078, 85159, 85160, 88159/2013 7 Appellant's own case by CESTAT as reported in 2011-TIOL-185- CESTAT-MAD, 2015-TIOL-650-HC-MAD-CX, 2004 (175) ELT 476 (Tri.-Chennai), 2012 (285) ELT 341 (Mad.), 2014 (305) ELT 558 (Mad.), 2013 (296) ELT 513 (Tri.-Chennai), 2014 (310) ELT 636 (Mad.), 2005 (181) ELT 258 (Tri.-Chennai), 2013 (297) ELT 508 (Mad.) and in respect of other Assessee's passed in the case of CCE Vs. Rajasthan Spg. & Wvg Mills Ltd. - [2010 (255) ELT 481 (SC)], UOI Vs. Grasim Industries Ltd. - [2008 (223) ELT 582 (Raj.)], Hon'ble Bombay High Court order dated 19.07.2007 in CCE Vs. Ispat Industries Ltd., Lloyds Metals & Engg. Ltd. Vs. CESTAT, Mumbai etc. are placed permitting availment of credits on iron & steel items.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 60 - Full Document

Union Of India vs M/S Aditya Cement (A Unit Of Grasim ... on 12 October, 2017

5. Now coming to the issue in respect of other periods, it is undisputed fact that goods excluded under Explanation 2 annexed to Notification No. 16/2009-CE(NT) were not included by the Appellant as inputs for the purpose of availment of CENVAT Credits but in respect of other items namely concrete railway sleeper, other iron & steel items, welding electrodes, Railway track material etc. which were supposed to be admissible credits as the same issues are no more res integra, in view of series of judgments passed in E/85078, 85159, 85160, 88159/2013 7 Appellant's own case by CESTAT as reported in 2011-TIOL-185- CESTAT-MAD, 2015-TIOL-650-HC-MAD-CX, 2004 (175) ELT 476 (Tri.-Chennai), 2012 (285) ELT 341 (Mad.), 2014 (305) ELT 558 (Mad.), 2013 (296) ELT 513 (Tri.-Chennai), 2014 (310) ELT 636 (Mad.), 2005 (181) ELT 258 (Tri.-Chennai), 2013 (297) ELT 508 (Mad.) and in respect of other Assessee's passed in the case of CCE Vs. Rajasthan Spg. & Wvg Mills Ltd. - [2010 (255) ELT 481 (SC)], UOI Vs. Grasim Industries Ltd. - [2008 (223) ELT 582 (Raj.)], Hon'ble Bombay High Court order dated 19.07.2007 in CCE Vs. Ispat Industries Ltd., Lloyds Metals & Engg. Ltd. Vs. CESTAT, Mumbai etc. are placed permitting availment of credits on iron & steel items.
Supreme Court - Daily Orders Cites 0 - Cited by 7 - Full Document

C.C.E., Raigad vs M/S. Ispat Metallics Industries ... on 6 May, 2016

5. Now coming to the issue in respect of other periods, it is undisputed fact that goods excluded under Explanation 2 annexed to Notification No. 16/2009-CE(NT) were not included by the Appellant as inputs for the purpose of availment of CENVAT Credits but in respect of other items namely concrete railway sleeper, other iron & steel items, welding electrodes, Railway track material etc. which were supposed to be admissible credits as the same issues are no more res integra, in view of series of judgments passed in E/85078, 85159, 85160, 88159/2013 7 Appellant's own case by CESTAT as reported in 2011-TIOL-185- CESTAT-MAD, 2015-TIOL-650-HC-MAD-CX, 2004 (175) ELT 476 (Tri.-Chennai), 2012 (285) ELT 341 (Mad.), 2014 (305) ELT 558 (Mad.), 2013 (296) ELT 513 (Tri.-Chennai), 2014 (310) ELT 636 (Mad.), 2005 (181) ELT 258 (Tri.-Chennai), 2013 (297) ELT 508 (Mad.) and in respect of other Assessee's passed in the case of CCE Vs. Rajasthan Spg. & Wvg Mills Ltd. - [2010 (255) ELT 481 (SC)], UOI Vs. Grasim Industries Ltd. - [2008 (223) ELT 582 (Raj.)], Hon'ble Bombay High Court order dated 19.07.2007 in CCE Vs. Ispat Industries Ltd., Lloyds Metals & Engg. Ltd. Vs. CESTAT, Mumbai etc. are placed permitting availment of credits on iron & steel items.
Supreme Court of India Cites 2 - Cited by 12 - R F Nariman - Full Document

M/S. India Cements Ltd vs Cce & St, Tirunelveli on 5 January, 2018

)], The India Cement Ltd. Vs. CCE [2018 (6) TMI 581 - CESTAT Chennai], M/s Ultra Tech Cement Ltd. Vs. CCE [2018 (1) TMI 822- CESTAT Mumbai], Jaypee Rewa Plant Vs. CCE [2018 (9) TMI 633- CESTAT New Delhi] are cited in respect of availability of credits on Railway track materials that had crystallised and settled the issues as judicial precedent are binding on subsequent decisions. We are in total agreement with his submissions, even though learned E/85078, 85159, 85160, 88159/2013 8 Authorised Representative reiterates the findings of the Commissioner we found no substance in his order to confirm the same in denying credits to the Appellant in respect of other inputs, admissible to the Appellant. Hence the order.
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 3 - Full Document

M/S.Ultra Tech Cement Ltd. Unit Vikram ... vs Cce, Indore on 16 September, 2016

)], The India Cement Ltd. Vs. CCE [2018 (6) TMI 581 - CESTAT Chennai], M/s Ultra Tech Cement Ltd. Vs. CCE [2018 (1) TMI 822- CESTAT Mumbai], Jaypee Rewa Plant Vs. CCE [2018 (9) TMI 633- CESTAT New Delhi] are cited in respect of availability of credits on Railway track materials that had crystallised and settled the issues as judicial precedent are binding on subsequent decisions. We are in total agreement with his submissions, even though learned E/85078, 85159, 85160, 88159/2013 8 Authorised Representative reiterates the findings of the Commissioner we found no substance in his order to confirm the same in denying credits to the Appellant in respect of other inputs, admissible to the Appellant. Hence the order.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 7 - Full Document

Jaypee Rewa Plant vs C.C.E. & S.T., Bhopal on 26 December, 2016

)], The India Cement Ltd. Vs. CCE [2018 (6) TMI 581 - CESTAT Chennai], M/s Ultra Tech Cement Ltd. Vs. CCE [2018 (1) TMI 822- CESTAT Mumbai], Jaypee Rewa Plant Vs. CCE [2018 (9) TMI 633- CESTAT New Delhi] are cited in respect of availability of credits on Railway track materials that had crystallised and settled the issues as judicial precedent are binding on subsequent decisions. We are in total agreement with his submissions, even though learned E/85078, 85159, 85160, 88159/2013 8 Authorised Representative reiterates the findings of the Commissioner we found no substance in his order to confirm the same in denying credits to the Appellant in respect of other inputs, admissible to the Appellant. Hence the order.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 4 - Full Document
1   2 Next