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2017 (11) TMI 894 - CESTAT ALLAHABAD
Refund of unutilized CENVAT credit - Proper and original documents relating to details of input used in the export goods, credit availed thereon, stock position of impugned inputs as on 31.03.2006 and... ...
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2017 (8) TMI 105 - ALLAHABAD HIGH COURT
Refund claim - doctrine of "unjust enrichment" - Whether the CESTAT is justified in allowing the appeals of the respondent assessee and in permitting refund of excise duty to it under Section 11B of t... ...
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2017 (10) TMI 188 - CESTAT CHANDIGARH
Wrong Classification of products - CENVAT credit - inputs which had gone into manufacture of their final products - levy of penalty - Held that: - the entire issue was essentially in nature of classif... ...
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2017 (7) TMI 190 - CESTAT CHANDIGARH
CENVAT credit - inputs - benefit of reduced penalties - SSI exemption - N/N. 8/03-CE dt.1.3.2003 - Held that: - it was held by the Tribunal in the case of Sridhar Paints Co.P.Ltd. [2005 (11) TMI 143 -... ...
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2017 (5) TMI 619 - CESTAT MUMBAI
Deemed manufacture - fixation of MRP on specified goods - Telemarketing of products by TV advertising - The Appellant purchases goods from importers at local level and carry out the process of packing... ...
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2017 (4) TMI 943 - MADRAS HIGH COURT
Refund of unutilized cenvat credit - export of services - unregistered premises - case of assessee is that in the absence of a statutory provision, prescribing that, registration of the premises was m... ...
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2017 (6) TMI 312 - CESTAT BANGALORE
Utilization of CENVAT credit - benefit of N/N. 30/2004 - Rule 3(4) of the CCR - denial of utilization of credit on the ground that since the appellant had opted out of the CENVAT credit scheme, the cr... ...
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2017 (3) TMI 784 - CESTAT BANGALORE
CENVAT credit - natural justice - impugned order challenged on the ground that the same has been passed without considering the submissions of the appellant and without considering the various judgeme... ...
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2017 (4) TMI 741 - CESTAT NEW DELHI
Cenvat Credit - PCV raisin used by the appellant in the manufacture and clearance of battery separator - duty paying documents - The whole case against the appellant is that they have illicitly procur... ...
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2017 (1) TMI 1320 - CESTAT CHENNAI
Refund claim - export of services - rejection on the ground that registration certificate was issued on 21.6.2010 to the appellant, whereas all the input services were availed prior to registration - ... ...
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2017 (4) TMI 563 - ALLAHABAD HIGH COURT
Refund of cenvat credit for the period prior to registration of Assessee - Held that:- We do not find anything in the aforesaid rules which require registration as a condition or eligibility to claim ... ...
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2016 (4) TMI 625 - CESTAT KOLKATA
Manufacture - fabrication of saddles - whether the appellant or the fabricators are the manufacturer of the saddles? - Held that:- “Saddle” is a common name known to the market and the fact that it ... ...
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2015 (12) TMI 737 - ANDHRA PRADESH HIGH COURT
Reversal of MODVAT Credit - input credit on felts and wires for the period from 29.07.1987 to 09.07.1992. - Held that:- For the period 29.07.1987 to 09.07.1992 the appellant did claim MODVAT credit tr... ...
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2015 (5) TMI 1094 - CESTAT BANGALORE
Classification of manufactured item - pre-pregs - classified as sheets or under CETH 3926.90? - benefit of N/N. 8/96-C.E., dated 23-7-1996 - Held that: - reliance placed in the case of NANYA IMPORTS &... ...
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2015 (5) TMI 659 - CESTAT MUMBAI
Demand of duty - Manufacturing activity or not - Held that:- Appellant is engaged in the assembly of 114 components alongwith power supply, motherboard, LCD, keyboard which in our view clearly amount ... ...
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2014 (12) TMI 948 - GOVERNMENT OF INDIA
Rebate claim - discrepancies in the declared gross weight and net weight in there ARE-1s - shipping Bill was not appended with the rebate claim - appellant did not file Bank realization certificate al... ...
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2014 (12) TMI 783 - GOVERNMENT OF INDIA
Denial of rebate claim - Non submission of original ARE-1 and duplicate copies for the goods exported - Held that:- rebate sanctioning authority shall not reject the rebate claim on the ground of non-... ...
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2014 (12) TMI 953 - CESTAT NEW DELHI
Denial of area based exemption - manpower recruitment agency or manufacturer of goods - benefit of notification No.214/86-CE was deniable to it not being a job worker - Since appellant failed to file ... ...
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2014 (12) TMI 781 - GOVERNMENT OF INDIA
Rebate claims - failure to follow procedure prescribed in Board's circular No.294/1O/94-Cx dated 30.1.97 - Notification No.19/2004-CE (NT) dated 6.09.2004 - Held that:- Goods have been examined by th... ...
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2014 (5) TMI 61 - ALLAHABAD HIGH COURT
Denial of rebate claim - Discrepancy in description of goods - Held that:- so far as description of goods do not tally in invoice no. 27 and ARE-I are concerned, it was mentioned in show cause notice ... ...