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The Department has proposed the levy of penalty under the provisions of the Cenvat Rules read with Central Excise Act, 1944 ( for short 'Excise Act'). Therefore, the Commissioner reviewed the order passed by the lower Adjudicating Authority dated 27.03.2017; thereafter the Commissioner (Appeal) has passed the impugned order.
The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. For expansion of capacity, the appellants installed new plants. They procured duty paid steel items for the purpose and also captively consumed some quantity of cement on payment of duty.
Even the law on this subject is very well settled by atleast three prominent judgments of our High Court reported in 2010 (20) S.T.R. 589 (Bom.) = 2010-TIOL-686-HC-MUM-ST in the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement 2010 (260) E.L.T. 369 (Bom.) = 2010-TIOL-745-HC-MUM-STin the case of Commissioner of Central ...
M/s. J.K. White Cement Works (JKWCW), a white cement plant, is located 2 kms. away from the appellant's unit and is registered with the Central Excise Department. Both the appellant and JKWCW are units of same legal entity i.e. M/s. J.K. Cement Ltd. JKWCW is also registered as "Input Service Distributor" (ISD) for disbursement of input ...
unviable in the near future. That is why many mini cement companies are going in for expansion and modernisation with a view to achieving economies of scale. However, rebate in central excise duty is limited to 99,000 tonnes output only. Mini plants are beset with a host of problems. Many of the plants in Gujarat have been closed clue to non-
Cement manufactured by units other than mini-cement plants and cleared in a packaged form was chargeable to Central Excise duty either at specific rates or ad valorem …
This view is also expressed in para 9 of the judgment of this Court in the case of Collector of Central Excise v. Solaris Chemtech Limited - 2007 (214) E.L.T. 481 (S.C.). Further, our view is supported by the observations of this Court in the case of Vikram Cement v. Commnr. of Central Excise, Indore-2006 (194) E.L.T. 3 (S.C.) which is quoted ...
This Court applied the principles laid down in the decision reported in 2010 (255) E.L.T.481 = 2010-TIOL-51-SC-CX (Commissioner of Central Excise Jaipur V. Rajasthan Spinning & …
The duty was confirmed by the lower authorities together with direction for recovery of interest under the provisions of Rule 57I (5) of the Central Excise Rules, 1944 read with …
The Petitioner is a Mini Cement Plant. The officers of the first respondent conducted simultaneous search operation on 05.12.2006 at the factory premises of the Petitioner, Office premises of the petitioner, residential premises of the partners of the Petitioner's firm, the residence of key employees and a cattle shed premises of Vijay Group at ...
Superintendent Of Central Excise And Another adjudicated by the Karnataka High Court on October 18, 1985, delves into the intricacies of central excise duties and the applicability of exemptions under specific notifications. The petitioner, a registered partnership concern operating factories in Goa and Hubli, challenged a show-cause notice ...
of Central Excise and Major contributor to GDP. With ... and more than 300 mini cement plants. The industry's ... as one of the main issues facing the industry. The
The undisputed facts of the case are (a) that M/s. J.K. Cement Works are manufacturers of Portland Cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act and are availing the Modvat credit facility under Rule 57Q of the Central Excise Rules, 1944 (b) that they took Modvat credit of the Central Excise duty paid on ...
Get free access to the complete judgment in Mysore Cements Ltd. v. Commissioner Of C. Ex., Bangalore-Ii on CaseMine.
Packaged cement manufactured in a plant other than a mini-cement plant – (i) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800: Rs.290 PMT: 10% ad valorem + Rs.80 PMT (ii) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800: 10% of retail sale. price
No.4/2007-Central Excise 10 Phalguna, 1928 (Saka) G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central ... 1B. 2523 29 All goods, manufactured in a mini cement plant, other than those cleared in packaged form; Rs.250 per tonne 1 1C. 2523 29 All goods, whether or not manufactured in a mini cement
A couple of years later, government introduced a three-tier pricing system with different pricing on cement produced in high, medium and low cost plants. Growth Profile of Cement Industry: India is the second largest cement producing country after China with 137 large and 365 mini cement plants. The large plants employ 1,20,000 people.
mini cement plants based on Vertical Shaft Kiln technology, suiting the small deposits of limestone are becoming popular. Also they create less environmental pollution. Against the requirement of Rs. 3500 per tonne of capacity of large plants, capital costs for mini-cement plants come to about Rs. 1,400 to Rs. 1,600 per tonne (ICRA 2006).
Circular No. 659/50/2002-CX, Dt. 06/09/2002 Exemption from Customs and Central Excise Duty to Water Treatment Plants To All Chief Commissioners of Customs Central Excise All Commissioners of Customs Central Excise Sir, Subject: Exemption from Customs and Central Excise Duty to Water Treatment Plants Notification 91/2002-Cus, 92/2002-Cus, 93/2002-Cus …
25.1 The graded excise duty structure based on RSP slabs applicable to cement manufactured and cleared in packaged form is being removed for both mini-cement plants and non-mini cement plants. The excise duty rates on such cement as well as cement cleared other than in packaged form is also being revised [S. No. 51 and 52 of
mini-cement plants, which remains unchanged at Rs.250 PMT. 25.3 Excise duty on cement clinkers is being increased from Rs.350 per tonne to Rs.450 per tonne. By virtue of the declaration under the Provisional Collection of ... No. 4/2006-Central Excise, dated the 1st March, 2006 vide notification No. 4/2008-CE refers).
The Appellants filed appeals against these orders. The Commissioner of Central Excise(Appeals), vide a common order-in-appeal 86-188-CE/APPL/LKO/04 dt.4.8.04 …
Get free access to the complete judgment in J.K Cement Works v. Commissioner Of Central Excise, Jaipur on CaseMine.
Facts of the case, in a nutshell, is that Appellant is a manufacturer of Cement OPC and Cement PPC falling under Tariff Item No. 25232910 and 25232930 of the First Schedule of the Central Excise Tariff Act, 1985 respectively. It has been availing various inputs/input services on capital goods for manufacturing of final products but for the ...
Central excise duty rates on cement and cement clinker are being revised as follows: I Mini Cement Plant: Existing duty rate New duty rate All goods cleared in packaged form,- (i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs. 3800;
of Central Excise and Major contributor to GDP. ... and more than 300 mini cement plants. The industry's ... In order to reduce environmental pollution and disposal issues, ...
Cement: 3.2 The rate structure applicable to Portland cement falling under heading no.252329 has been revised. Cement manufactured by units other than mini-cement plants and cleared in a packaged form was chargeable to Central Excise duty either at specific rates or ad valorem rates depending on the retail sale price per 50 kg bag.
Get free access to the complete judgment in Ultratech Cement Ltd. (S) v. Commissioner Of Central Excise (S). on CaseMine.