Commissioner Of Central Excise vs Eveready Industries (I) Ltd. on ...

Sep 19, 2007 ... Collector Of Central Excise, ... vs Re-Rolling Mills on 15 July, 1997 ... Implementing the order, the lower authority sanctioned refund of an amount of Rs. ... Re-rolling Mills and submitted that the apex Court had held that Show...

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Case Laws - Supreme Court - Case Laws

Records 1 - 20 of 2010 ... Hans Steel Rolling Mills Versus Commissioner of Central Excise, ... the Hot Re-rolling Steels Mills Annual Capacity Determination Rules,...

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BSNL, MTNL roll back tariffs partially - The Tribune

May 14, 2003 ... The Steel-Rerolling Mills Association of India has suggested that the collection .... countries all indirect taxes like sales tax, Central Excise Duty, CST, ... to direct the state government to refund Rs 2 crore bank guarantee, as it...

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View - Mysore Central Excise, Customs and Service Tax Zone

Dec 23, 2013 ... Nandi Re-rolling Mills ..... immediately as per the CBEC Circular No. .... Page 13 of 26 and recovery of erroneous refund. CE. NTR. A. L. EX. CIS.

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CENTRAL EXCISE© The Institute of Chartered Accountants of India ...

Feb 7, 2015 ... Section 2(d) of Central Excise Act, 1944 defines excisable goods. ... However, Supreme Court in the case of Balrampur Chini Mills Ltd. in Civil Appeal No. ..... A roll of aluminium foil was cut horizontally to make separate pieces ..... Otherwise, it was re-adjusted and tuned to match the customer's requirement.

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Page 1 of 18 14/01/2015 mhtml:file://C:\Users\francesca_ruggiero ...

Jan 14, 2015 ... suggests the mills might be considering a trade case. "They're getting ready to ..... confirmed that it would install a new rolling mill for bar-in-coil at its. Pohang works .... The removal of the rebate effectively raised excise duties on small ..... "The case of Central America is even more critical: this area reports.

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Indirect Tax Newsletter - August 1, 2012 - International Law - India

Dec 3, 2012 ... 8 (RE-2012) /2009-2014 dated July 26, 2012 ... Central Excise. CCE Vs. PRS Rolling Mills Pvt. Ltd. [2012 (281) ELT 560]. The Customs, Excise and Service Tax Appellate Tribunal ("the CESTAT") held that ... export and not deemed export for the purpose of granting refund of unutilized Cenvat credit.

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423/56/98 - Central Board of Excise and Customs

Subject: Whether erroneous refund granted could be recovered by raising a ... The SC in the case of CCE Vs. Re-rolling Mills (reported in 1997 (94) ELT 8 (SC)...

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February, 2014 - Lakshmikumaran & Sridharan

Feb 1, 2014 ... of cooling bed for rolling mills as such rolling mills qualify to be ... Refund - Suo-motu credit of incorrectly reversed Cenvat ... Court has held that suo-motu re-credit of Cenvat ... no bar under Central Excise (Removal of Goods.

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Steel Exchange India Ltd - BSE

Nov 29, 2012 ... {bilil Consent of the Central Government for the present Issue and ... la) Statementideclaration about refund of the issue if minimum ..... To carry on the business of running a steel f0uridry re-rolling mill based on electric furnace. gas-based ..... Central Excise Excise duty 191.708 NIL Appeal to CESTAT.

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Excise Circulars Issued In The Year-2000 - Eximkey India DGFT ...

Central Excise-Instructions relating to monitoring of Excise Audit-2000 by ... Excise Rebate or Credit on Export. 39 - Cir ... Re-rolling Mills and Induction furnaces.

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Interesting case laws on CESTAT - Part I - Service Tax Articles

Dec 16, 2014 ... No Dismissal for Non-Prosecution- In Balaji Steel Re-Rolling Mills Versus ... The department failed to refund the pre deposit amount to the ... In next part of the series i.e Interesting Legalities Connected With Customs,Excise & Service ... Service Tax (GST), the Central Government had issued Notification No.

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Maharashtra contract labour issue goes to SC bench | Business ...

Mar 14, 2011 ... Appeal against excise appellate tribunal dismissed ... time limit prescribed under Section 11A of the Central Excise Act is no exception. ... and Hot Re-rolling Steel Mills Annual Capacity Determination Rules ... the forfeiture was illegal the firm was entitled to refund of the amount from NHAI, the judgment said...

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Page 3 F.No V2/45/EA2/RAJ/2011 Page 3 of 11 ORDER The ...

The present appeal has been filed by Commissioner of Central Excise Rajkot. (herein after ... 2. Commr.C.Ex. Aurangabad V/s Dhanlaxmi Re-rolling Mills. 3. ... would have get the refund if they paid the duty from PLA as per Notification No.

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scheme of credit linked capital, subsidy for ... - Dcmsme.gov

xxxxii) Steel Re-rolling and /or Pencil Ingot making Industries ..... transportation charges (excluding of sales-tax and excise) for indigenous machinery ... any other subsidy for technology upgradation from the Central/State/UT Government. ... any false information, the industrial unit shall be liable to refund the Government the...

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326-97-cx

The capacity of production of a hot re-rolling mill is to be determined by applying ... If necessary, the Commissioner of Central Excise may take the help of any ... like how to claim rebate in case factory is closed for not less than seven days, etc.

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Compounded Levy Scheme (Under Section 3A of Central Excise Act ...

May 11, 2014 ... Section 3 of the Central Excise Act, 1944 (hereinafter referred to as CEA ... for induction furnace and steel re-rolling mills etc. where the evasion...

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Draft Audit Report - Central Excise and Customs, Raipur ...

Sep 30, 2013 ... Para-2:-Non-payment of Central Excise Duty on clearance of Scrap Rs. ...... been used in their Steel Re-rolling Mill as parts and accessories,...

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Notification No.52/2011-Service Tax, dated 30-12-2011

Dec 30, 2011 ... (a) the exemption shall be provided by way of refund of service tax paid on the specified ... (f) the Assistant Commissioner of Central Excise or the Deputy .... Exporter shall submit document issued by the insurer, including re-insurer, ...... hot-drawn or hot-extruded, but including those twisted after rolling. 0.03.

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'Input' goods – interpretation and case law on definition of 'input'

Apr 5, 2014 ... Rajasthan Textile Mills (2011) 268 ELT 524 (CESTAT). ... Fuel i.e. furnace oil used in process of manufacture of steel is 'used' in manufacture – Pratap Steel Rolling Mills v. ... 37(RE-2005)/2004-2009 dated 5-12-2005. ...... In such case, as per Rule 16 of Central Excise Rules, assessee can avail Cenvat...

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Tax History Project -- The Income Tax Arrives

1904 Theodore Roosevelt won an easy re-election campaign, despite the .... Framed as an excise tax on the privilege of doing business as a corporation, the levy was .... The income tax now occupied a central place in the federal revenue system. ... Still, many Democrats and progressive Republicans were unwilling to roll...

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Indirect Tax - taxsutra

Mandatory pre-deposit of 7.5% of tax amount u/s 35F of Central Excise Act not a pre-condition .... VAT refund available to Embassy of Portugal in respect of purchases made by .... DGFT notifies provision for import, auction / sale and re-export of rough ..... Andhra Pradesh Govt. directs audit of Rice Mills to check if they have...

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Indian Budget 2014-15 changes in Import Duties,Excise Duties and ...

Indian Budget 2015-16, Central Excise Duty Changes, chapter wise .... Customs Duty and CVD is being granted on re-gasified LNG for supply to Pakistan. ... M-feature imported by Bank Note Paper Mill India Private Limited (BNPMIPL), Mysore. .... projects instead of Director (Rolling Stock, Electrical & Signalling) at present.

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CENTRAL EXCISE - Central Board of Excise and Customs

(a) "Act" means the Central Excise Act, 1944 (1 of 1944), or, as the case may be, the .... or suppression of material information on his part, to refund in lump-sum, the .... (1) a hot re-rolling mill shall declare the values of 'd', 'n', 'i' and 'speed of...

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D.O. Letter from JS(TRU)

Jul 6, 2009 ... On the excise side, amendments to the Central Excise Act, 1944 have .... furnace units and re-rolling mills (Rules 96ZO and 96 ZP) are being .... retrospectively from its date of issue so as to allow the facility of rebate in respect.

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The Commissioner Of Central ... vs M/S.Pricol Ltd on 12 February ...

Feb 12, 2015 ... Respondents Appeal filed under Section 35-G of the Central Excise Act against ... i) Whether the decision of the Tribunal allowing refund on the ground ... The SC in the case of CCE Vs. Re-rolling Mills (reported in 1997 (94)...

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Defaulters by lanyuehua - Docstoc

Feb 21, 2012 ... 11 of the Central Excise Act, 1944 is M001 Ahmedabad-II GIDC, ... by the Assistant Commissioner of Central 001 Re-Rolling Mills, 1505, ..... Surat 11/ADC/2008/SK claim of Rebate Balaji Dye Motiwala Market, Chowk dtd.

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December 2014 - PwC

Dec 2, 2014 ... refund claims is the date of payment of service tax ... Central Excise Act, 1944, and therefore the larger ... In Balaji Steel Re-rolling Mills v CCE.

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All India Induction Furnaces Association - Capital Market

Dec 10, 2012 ... Imports/ Scrap generated from units registered with Central Excise. ... having their Furnaces and Rolling Mills as separate entity but with common Directors / Partners. ... harassed on the pretext that the material is re-usable/re-rollable. ... This is all the more important because trader gets refund of this ACD...

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SCN for recovery of erroneous refund without reviewing refund order ...

Jan 9, 2008 ... Implementing the order, the AC sanctioned the refund of Rs 3,31,365. ... had not been reviewed under Section 35E (2) of the Central Excise Act, ... Bhubaneshwar Vs. Re-Rolling Mills, the apex Court had held that Section 11 A...

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Case laws - Swamy Associates

2014-TIOL-357, Central Excise - Refund - claims filed under the provisions of Rule 5 of ...... 7, Sree Ganesh Steel Rerolling Mills, 2009 - TIOL - 225, Amount paid...

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M/S. SHREE BHAGWATI STEEL ROLLING MILLS versus ...

Commissioner of Central Excise and anoth - CWP-15029-2005 [2006] ... a rolling mill on lease for the period from 1997 to 2000 and manufactured re-rolled .... the assessee shall pay the deficiency or be entitled to a refund, as the case may be.

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Issue no.4- July 2014 - aiifa

Jul 4, 2014 ... the Central Board of Excise and Customs on the issue ... and Rolling Mills as separate entities with common .... Secondary Steel Technology (NISST) and Steel Re- .... contended that the refund claim is hit by the doctrine of.

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Project report on central excise duty - SlideShare

Mar 24, 2014 ... I have studied various aspects regarding Central excise Duty. ..... These rules provide for various procedures, Cenvat provisions, refund procedures have to be followed. ..... E.g. steel ingots are made in a steel mill. These are rolled into plates by a re-rolling unit, while third manufacturer makes furniture from...

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Welcome To Tax Quotient!

Central excise, customs, service tax and VAT, central sales tax, LBT. ... Orders refund of Rs 49 K Crores within 3 months by PACL. Download SEBI ... Balaji Steel Re-Rolling Mills Vs Commissioner of Central Excise and Customs. Decided by...

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Central Excise Rules - Welcome Karnani & Co Chartered Accountant

Filing of returns and expediting the process of obtaining refund. ... Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, 2008 ... Hot Re-rolling Steel Mills Annual Capacity determination Rules, 1997, 1997.

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Download PDF Version - EIRC Of ICAI

Dec 15, 2014 ... under VAT act of various states and central excise. There are ..... 0 Interest on tax refund: Bombay HC held that interest is payable on the refund of self- ... Steel Re-Rolling Mills Vs. Commissioner of Central. Excise and...

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