notice seeking to exercise his power
under Rule 115 of the Explosive Rules, 2008. Though the show cause notice is
said to have been despatched ... appellant would submit
that even as per Rule 115 of Explosive Rules, 2008, notice of hearing is
mandated. The appellant has not been heard
Rules, 2008. The
appellant is licensed for sale and use explosive under Explosive Rules, 2008.
Show Cause Notices were issued by the revenue, wherein ... permit has been
issued after examination under taken by the Explosive Department under
Explosive Rules, 2008.They are competent to carry outblasting operations
with such
rule 57AA of Central Excise Rules, 1944; rule
2(f) of the Cenvat Credit Rules, 2001 and rule 2(g) of Cenvat
Credit Rules ... followed by rule 2(f) of the Cenvat Credit Rules
of 2001 followed by rule 2(g) of the Cenvat Credit Rules
assessee took CENVAT Credit under Rule 57AB of the Central Excise
Rules (for short 'Rules') on the explosives used in mines. The Assistant ... meaning of sub-rule (d) of Rule 57AA and
CENVAT Credit will not be admissible under Rule 57AB. Rule 57AC
deals with Conditions for allowing
basis of the provisions of Rule 57F(1) and Rule 57G(2). He has contended that the explosives did not qualify to be 'inputs ... utilisation of the inputs. Clause (i) of Sub-rule (1) of the rule reads as under:
RULE 57F. Manner of utilisation of the inputs
which has been declared to be an explosive within the meaning of the Indian Explosives Act, 1884 . The Government of India in the Department ... Indian Explosives Act has declared any gas when contained in any metal container in a compressed or liquefied state to be an explosive. Rule
subsequent date and the relevant Rule governing input duty credit is Rule 3 of the Cenvat Credit Rules, 2001. The ground on which the credits ... with reference to Rule 57-AA(d) are equally applicable to the present cases involving Rule 3 of the Cenvat Credit Rules
effect from October 12, 1995.
(iii) Endorsement of the Deputy Controller of Explosives on a copy of the appellants' letter dated December ... fertilizer grade Potassium Nitrate does not come under the purview of Explosive Rules, 1983.
(B) It is submitted that in view of the aforesaid authoritative
Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules ... Learned counsel submits that Rule 141 of the Explosives Rules 1983 framed under the Explosives Act imposed a ban on sale/delivery to any person
Electrodes and Calibration Gas Mixture (welding equipments), but not admissible for explosives under Rule 57A of the Central Excise Rules, 1944.
Civil Appeals preferred ... Electrodes and Calibration Gas Mixture (Welding equipments), but not admissible for explosives under Rule 57A of the Central Excise Rules, 1944, Civil appeals preferred
