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Exemption

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (103) (Tri-Ban)(193 KB)

M/s Toyota Kirloskar Motor Ltd.

The burden of proof is on the appellant to establish that they had not passed on the incidence of duty paid on tyres and tubes to the buyers of motor vehicles. This onerous burden should have been discharged by adducing primary evidence in the form of invoices in terms of Section 12A of the Central Excise Act. A certificate of Chartered Accountant/Cost Accountant is just a corroborative evidence only

2

2012 (2) ECS (73) (Tri-Del)(182 KB)

M/s Jyoti Structure Ltd.

Notification No. 108/95-CE exempts goods supplied to United Nations or International Organization for their official use or supplied to the project financed by the said United Nations or International Organizations which have been approved by the Government of India, from the whole of the duty of excise subject to certain conditions specified therein

3

2012(2) ECS (15) (Tri-Del)(221 KB)

M/s Bharat Box Factory

The expression - "first utilize the whole of Cenvat credit available on the last day of the month for the payment of duty on goods cleared during the month" in para 1A of the notification, implies that for availing this exemption, a manufacturer must first discharge the duty liability on the goods cleared by utilizing during the Cenvat credit available at the end of the month to the extent possible and the word, "duty" means only the duties exempted under this notification and not the duties which are not covered under this notification for exemption

4

2013 (1) ECS (78) (Tri-Ahd)(153 KB)

M/s Mahendra Petrochemicals Ltd

Additional duties of Excise (Textile and Textile Articles) Act, 1978 talks about leviability as a percentage or excise duty calculated and levied. In this case in hand, though the goods which are captively consumed are exempted in Notification No. 67/95 the excise duty portion for the discharge of additional duty of excise could have been notionally calculated as has been held by the Hon'ble High Court in the case of Indo Farm Tractors & Motors Ltd.

5

2013 (1) ECS (63) (Tri-Mum)(217 KB)

M/s Oil & Natural Gas Corporation Ltd

The word 'duty of excise' referred in the definition of Exempted good and Excisable goods refer to duty of excise as specified in Section 3 of the Central Excise salt Act. Therefore, the contention of the appellants that since cess is paid by them on the Crude Oil manufactured at Mumbai Offshore, Crude Oil is duty paid and not exempted is not acceptable.

6

2013 (2) ECS ( 54) (Tri-Del)(182 KB)

M/s Mount Mettur Pharmaceuticals Ltd

No material evidence on record to notice that dextrose present in Aneroid IV was pharmaceutical necessity and a therapeutic inert without interfering with the therapeutic or prophylactic activity. In absence of fulfillment of these two conditions reliance on technical evidence by the Commissioner (Appeals) does not grant exemption benefit to the respondent under the strict condition of the aforesaid notification following the ratio laid down by the Apex Court.

7

2013 (3) ECS ( 97) (Tri-Del)(146 KB)

Ram Ganga Cement Pvt Ltd

Wrapping paper excisable and required to be accounted and taken into account for availing the exemption under Notification No. 6/2001 CE

8

2013 (3) ECS ( 76) (Tri-Del)(100 KB)

B M Pharmaceuticals

Branded goods manufactured without proving that the brand name was its own - Condition of SSI benefit not satisfied

9

2012 (2) ECS ( 51) (Tri-Del)(145 KB)

M/s. GCM Labs

The Respondent were clearing the goods under the brand name of other person as such, they were not entitled to benefit of SSI exemption of Notification No.8/2001. The judgment of Hon'ble Bombay High Court relied upon by the Respondent is not applicable to the facts of this case for the reason that the goods manufactured by them were not being distributed by some other company. In the instant case, M/s Soft Pharmaceutical, Chandigarh has only been described as promoter and there is no evidence to show that they were distributors of the goods. On the other hand, there is admission on the part of the proprietor of the respondent company that the respondent was selling the goods to other persons also

10

2012 (2) ECS (31) (Tri-Ban)(172 KB)

M/s. British (India) Catalyst Pvt. Ltd.

The brand name belonged to the foreign company viz., M/s Johnson & Mathey, U.K. To the buyers of the goods, there was a connection, in the course of trade, between the goods and the brand name owner. Therefore, the appellant's claim for SSI benefit under Notification No.175/86-CE and Notification No. 1/93-CE is hit by para (7) and para (4) respectively of the notifications

11

2012(2) ECS (87) (Tri-Mum)(154 KB)

Pyro Electrical & Allied Instrument

As per the provisions of Small Scale Exemption Notification No.8/2003-CE, the manufacturer is not entitled for the benefit of the Notification in case the goods are manufactured with the brand name of other person

12

2013 (4) ECS (102) (Tri-Del)(170 KB)

U.P.Power Corporation Ltd.

State Electricity Board can not be considered to a Government or its Departments.

13

2013 (4) ECS (31) (Tri-Del)(297 KB)

M/s British Scaffolding India Pvt. Ltd. And others.

Family controlled BSL Delhi, have financial & management control over several companies, therefore while determining their eligibility for SSI Exemption, clearances of all the units have to be clubbed.

14

2012 (2) ECS (94) (Tri-Del)(136 KB)

M/s Shakeel Metals

Classification of Brass Grazing Granules/Pallets under heading 7403.21-not entitled for SSI Exemption

15

2013 (3) ECS (79) (Tri-Del)(198 KB)

M/s Cad Chem Laboratories Ltd.

Legislature consciously granted duty exemption to the intermediate product if such product is used in the same factory to manufacture the notified finished goods as tabulated under column 3 to the Table under Notification No. 10/96-CE dated 23/7/1996

16

2014 (1) ECS (1) (SC)(171 KB)

M/s. Super Synotex (India) Ltd. & Others

Unless the sales tax is actually paid, no benefit towards excise duty can be given under the concept of transaction value under Sec. 4. The amount paid to the State Govt. is only excludible from the transaction value.

17

2014 (1) ECS (84 ) (Tri-Del)(193 KB)

M/s Crystal Pharmaceuticals

The product of the appellant appears to have no association with the name of the market leader printed on wrapper and the cover. Brand name of the market leader brings out distinction to deny SSI exemption to the appellant

18

2014(1) ECS (102) (Tri-Del)(170 KB)

M/s. Quantum Instruments & Electronics

Goods cleared by fixing brand name and logo of their collaborator SEL Baroda were not eligible for SSI Exemption

19

M/s Plastene Indian Ltd

The goods manufactured on the machinery installed prior to 31.12.2005 and the same product manufactured on the additional machinery installed after 31.12.2005, for the purpose of claiming the exemption under Notification
No.39/2001CE is not permissible

20

2014 (4) ECS (11) (HC-UK)(228 KB)

M/s. Bajaj Auto Ltd.

Interpretation of exemption notification -Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notify cation, and by simple interpretation it cannot be extended to cover any other kind of excise duty

21

2014 (4) ECS (30) (Tri-Ahd)(103 KB)

M/s. JSK Industries Pvt. Ltd.

Exemption Notifi cation No. 6/2006- Not fulfilling the conditions for claiming benefit of the said Notification. The certifi cate from the project implementing Authority they were not produced by the appellant which are mandatory for availing the benefit of the notification.

22

2014 (4) ECS (32) (Tri-Ahd)(185 KB)

M/s. Sun Textile Engineers

As the machine manufactured by the manufacturers is not a drying machine, therefore the benefit of exemption notification 6/2002 C.E. & 6/2006-C.E. is not available to the impugned manufacturers.

23

2014 (4) ECS (38) (Tri-Ahd)(156 KB)

M/s. Parixit Industries Ltd.

Exemption not claimed at the time of assessment cannot be claimed by way of a refund claim without challenging the original assessment.

24

2014 (4) ECS (42) (Tri-Ahd)(180 KB)

M/s. Senor Metals Pvt. Ltd.

The duty liability on the manufactured goods which come into existence and are captively consumed for which exemption is not available under SSI exemption notifi cation No. 1/93-CE is required to be discharged by the job worker