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Showing 1 to 20 of 89 Records Search Text: Tansi |
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2017 (12) TMI 617 - CESTAT CHENNAI Waste and scrap - excisability - it appeared that appellant had removed a quantity of 22,790 MT of waste and scrap which had arisen during the course of manufacture of finished goods to one Kanishk Steel Industries without payment of excise duty - Department took the view that such waste and scrap that have arisen during the course of manufacture are excisable and dutiable - SSI Exemption - Held that: - The department has only found fault with the assessee for having removed the said waste and s... ... ...
2023 (3) TMI 434 - CESTAT CHENNAI SSI Exemption - job worker - removal of the scrap to the job worker was done as per Rule 4 (5) (a) of Cenvat Credit Rules, 2002 - Department was of the view that the appellant ought to have paid duty on scrap while removing them to the job worker - recovery of Central Excise duty on scrap removed to job worker for the period from September 2008 to February 2010 - whether the appellant is liable to pay duty on the scrap that has been sent to the job workers for manufacture of intermediate product... ... ...
2018 (7) TMI 1371 - MADRAS HIGH COURT Alternative remedy of appeal - CENVAT Credit - Held that:- It is true that as against the order impugned in this Writ petition, an appeal remedy is very much available to the Writ petitioner. In fact in the earlier round, the petitioner did successfully avail the appeal remedy - This Court is therefore of the view that when the order of the Authority does not consider the contentions of the assessee, the appeal remedy can certainly be bypassed and this Court would be justified in directly entert... ... ...
2017 (9) TMI 1315 - CESTAT CHENNAI Manufacture - The appellant was supplied both steel and lead free of cost for fabrication of 42 Nos. of ‘Base Trans receiver Stations’ involving cutting, bending, slitting, drilling and galvanizing - Department took the view that process carried out by the appellant including that of galvanization amounts to manufacture - Held that: - the said fabricated structure was required to be supplied to M/s. Reliance Engineering Associates Pvt. Ltd., after galvanizing. This being so, the entire processes... ... ...
2015 (10) TMI 1027 - CESTAT CHENNAI Denial of refund claim - refund sanctioned after finalization of provisional assessment - Unjust enrichment - held that:- Discounts were given to the ultimate consumers before clearance. In identical issue, the Tribunal in the case of Tata Motors Vs. CCE, Pune (supra) has held that the discounts given before clearance, unjust enrichment clause will not be applicable - Division Bench of this Tribunal in the case of CCE, Andhra Pradesh Paper Mills (2006 (1) TMI 362 - CESTAT, BANGALORE) has also he... ... ...
2015 (5) TMI 770 - CESTAT CHENNAI Denial of SSI exemption - Notification No. 1/93-CE dated 28.02.1993 - appellants had not opted the benefit of exemption in respect of the goods under the sub-heading 7325.10 and paid full duty - Held that:- The appellant contended that they were not aware that the goods under heading No. 7325.10 was within the purview of the exemption Notification No. 1/93-CE w.e.f. 01.03.94. We find that there is no dispute that after amendment of the SSI exemption Notification No. 1/93 as amended by Notificati... ... ...
2013 (11) TMI 1128 - CESTAT CHENNAI Demand on the value of waste and scrap cleared by job worker – Invocation of Notification No. 214/86-CE or Rule 16A of the Central Excise Rules – Waiver of Pre-deposit – Held that:- Prima facie, the job worker has paid the duty on the materials - there is no requirement of invoking Notification No. 214/86-CE or Rule 16A of the Central Excise Rules - the applicants have made out a prima facie case for waiver of entire amount of duty, interest and penalty – Pre-deposits waived till the disposal – ... ... ...
2007 (8) TMI 363 - HIGH COURT OF JUDICATURE AT MADRAS K. Chandru, J.
[Order]. - The petitioner (TANSI) is a State owned company and did some service by fabricating certain units for BHEL and on that ground certain liability for duty came to be imposed on them. It was stated that the work done by them was not a mere job work but they had supplied additional materials. The main matter is pending before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai-6 in E/1146/2003.
2. Pending appeal, the petitio... ... ...
2007 (3) TMI 460 - CESTAT, CHENNAI S/Shri P.G. Chacko, P. Karthikeyan, JJ.
REPRESENTED BY : Shri P.C. Anand, C.A., for the Appellant.
Smt. R. Bhagya Devi, SDR, for the Respondent.
[Order per : P.G. Chacko, Member (J)]. -
These appeals are against the orders of the Commissioner (Appeals) denying the benefit of Notification No. 214/86-C.E., dated 25-3-1986 to the appellants (job workers) in respect of "Air-heater block assembly" manufactured by them on job work basis and supplied to M/s. BHEL during the relevant periods. After... ... ...
2007 (3) TMI 56 - CESTAT,CHENNAI Job Work - Alleged that the material used by the job worker for manufacture of air-heater block assembly not supplied by the principal manufacturer and accordingly not entitle for benefit of Notification No. 214/86 ibid – Held that allegation was not correct and appellant entitle for the benefit of notification... ... ...
2004 (12) TMI 472 - CESTAT, CHENNAI S/Shri P.G. Chacko, Jeet Ram Kait, JJ.
REPRESENTED BY : Shri P.C. Anand, CA, for the Appellant.
Shri C. Mani, DR, for the Respondent.
[Order per : P.G. Chacko, Member (J) (Oral)]. -
This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of over Rs. 2.00 lakhs and an amount of penalty of Rs. 5,000/-. The above demand of duty is on air-heater block assembly. Most of the raw materials required for this product were supplied by the principle manufactur... ... ...
2001 (1) TMI 171 - CEGAT, CHENNAI S/Shri S.L. Peeran, Member (J) and K.K. Bhatia, Member (T)
[Order per : S.L. Peeran, Member (J)]. - Both these appeals arise from the common Order-in-Appeal Nos. 26 & 27, dated 23-2-1990 passed by the CCE(A), Chennai rejecting the appellants on the ground that SSI benefit under Notification No. 175/86 cannot be granted to them as the words "or by a State Industries Corporation or by a State Small Industries Corporation have been inserted only by amending Notification No. 47/88-C.E. and ... ... ...
2000 (1) TMI 359 - CEGAT, MADRAS S/Shri S.L. Peeran, V.K. Asthana, JJ.
REPRESENTED BY : Shri P.C. Anand, CA, for the Appellant.
Shri M. Kunhi Kannan, DR, for the Respondents.
[Order per : V.K. Asthana, Member (T)]. -
In this appeal filed against order-in-appeal No. 42/90, dated 23-2-1990, the appellant's refund claim of Rs. 2,57,481.34 was rejected at all the lower levels on the ground that the benefit of SSI Notification No. 175/86 would not be applicable to any single unit of the appellants as the clearances from all the... ... ...
1999 (4) TMI 301 - CEGAT, MADRAS S/Shri S.L. Peeran, V.K. Ashtana, JJ.
REPRESENTED BY : Shri P.C. Anand, C.A., for the Appellant.
Smt. Aruna N. Gupta, DR, for the Respondent.
[Order per : S.L. Peeran, Member (J)]. -
In both these appeals a common question of law and facts are involved and hence they are taken up together for disposal as per law.
2. Appeal No. E/2105 arises from Order-in-Original No. 5/90, dated 27-2-1990 passed by the Additional Collector of Central Excise & Customs, Trichy confirming duty of Rs... ... ...
1999 (3) TMI 262 - CEGAT, NEW DELHI The Appellate Tribunal CEGAT, New Delhi ruled that stay sets as per TNEB drawings are not liable to duty as the activity of cutting, drilling, and jointing does not amount to manufacturing. The appeal was allowed in favor of the appellants.
1998 (8) TMI 308 - CEGAT, NEW DELHI The Appellate Tribunal CEGAT in New Delhi allowed two appeals by M/s. Tansi, determining that Tansi was a laborer and not a manufacturer in a labor contract with the Civil Supplies Corporation Ltd. of Tamil Nadu for welding and painting steel sections. The tribunal set aside the Adjudicating Authority's decision.
1998 (3) TMI 371 - CEGAT, NEW DELHI The appellate tribunal overturned the decision of the Assistant Collector and Collector (Appeals), ruling that classification under Chapter 83 prevails over Chapter 73. The tribunal held that goods under sub-heading 8312.90 are not limited to packaging, allowing the appeal and remitting the proceedings back to the Assistant Collector for further action.
1997 (9) TMI 229 - CEGAT, NEW DELHI The Tribunal upheld the Collector's decision, rejecting the Revenue's appeal regarding the classification of wooden boxes as articles of wood or furniture.
1997 (6) TMI 83 - CEGAT, NEW DELHI S/Shri G.A. Brahma Deva, J.H. Joglekar, JJ.
REPRESENTED BY : None, for the Appellants.
Shri M. Haja Mohideen, JDR, for the Respondent.
[Order per : G.A. Brahma Deva, Member (J)]. -
In the instant case the show cause notice-cum-demand dated 4-1-1988 was issued raising the demand of Rs. 11,435/- for the period 1-7-1987 and 15-11-1987. Show cause notice was issued of proposing to change the classification. In the circumstances whether demand can be raised from the date of show cause notic... ... ...
1996 (8) TMI 256 - CEGAT, MADRAS Mr. Justice U.L. Bhat, Shri V.P. Gulati, JJ.
REPRESENTED BY : Shri P.C. Anand, Consultant, for the Appellant.
Shri S. Arulswamy, JDR, for the Respondent.
[Order per : Justice U.L. Bhat, President]. -
The appellant is a State Government undertaking engaged in fabrication of tower components, transformers, structural materials and steel structures for building construction, as per contract entered into with Tamil Nadu Electricity Board and others. The appellant has been purchasing angles and ... ... ...
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