Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
..... exempted final products, after discharging the obligation prescribed in rule 6 of the cenvat credit rules, 2002.all goods falling under the first schedule to the central excise tariff act, 1985 (5 of 1986), other than light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol.all goods falling under the first schedule to ..... the central excise tariff act, 1985 (5 of 1986), other than matches.6.1. on going through the notification it is seen that 67/95 notification gives exemption to certain specified goods, which ..... column (2) of the said table; from the whole of the duty of excise leviable thereon which is specified in the schedules to the central excise tariff act, 1985 (5 of 1986) or additional duty of excise leviable thereon which is specified in the first schedule to the said special importance ..... (1 of 1944) read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), (herein after referred to as the said special importance act), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts- (i) capital goods as ..... infirmity in the order and revenue's appeal does not have any merit. therefore, we dismiss the same.(operative portion of this order was pronounced in open court on conclusion of hearing) .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... [para 2(e) above] : in case of incomplete invoices, the department should take a liberal view in view of various judicial pronouncements by courts. it had earlier been prescribed in circular no.106/09/2008-st dated 11.12.2008 that the invoices/challans/bills should be complete in all respect. this circular was issued with reference to notification no.41/2007 dated ..... rules and notifications issued under the enabling power under the act cannot expand the mandate given under the enactment and cannot make provision for allowing credit in excess of what is stipulated under the law. the rule making authority can frame ..... .06, requiring certification of details relating to refund claim including certification by a chartered accountant. 25. these changes, do not alter the fact that the expression used in the finance act, 1994, speaks of services consumed for providing a taxable service and the expressions used in the cenvat credit rules, 2004 and in the notification issued there under are different. the ..... production as evident from para 4.1 of cas-4 - mandatory on part of factories to provide canteen facility and failure attracts prosecution and penalty under section 92 of factories act, 1948 - service tax on outdoor catering service paid by manufacturer whether subsidised food provided or not - cost of food forms part of expenditure incurred having bearing on cost of .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... prohibited under the drugs and cosmetics act. it was held by the court (para 8) that product liabile to excise duty must be marketable on the condition in which it emerges. marketable means saleable ..... involved was dutiability of carbonless paper emerging at intermediate stage during the process of manufacture of carbon. it was observed by the honble supreme court that the product available in the market and bought and sold in the market and the assessee themselves sold the carbonless paper in the market. ..... or suitable for sale and goods need not be marketed. it was also observed by the court (para 29) that market of pharmaceutical company is enhanced substantially by distribution of free samples. in other words, the distribution of such physician ..... this case is distinguishable. 13. in the case of medley pharmaceuticals ltd. vs. cce, daman (supra), the issue before the honble supreme court was valuation of physician samples distributed as free samples. it was pleaded by the assessee that physician samples are not excisable goods when sale thereof is ..... excise duty in respect of aurangabad unit. he also relied upon the following decisions in support of his contention:- a) ford india private ltd. vs. cc, chennai 2008 (228) elt 71 (tri.-chennai); b) bharat sanchar nigam ltd. vs. uoi 2006 (2) str 161 (sc); c) a.b. mauri india pvt. .....Tag this Judgment!