CENTRAL
EXCISE SECTION
2007-TIOL-910-CESTAT-DEL.doc
Charges of clandestine removal cannot be sustainable on the basis of the excessive consumptions of raw material :Cestat;
2007-TIOL-909-CESTAT-DEL.doc
Central Excise - Cenvat credit on capital goods availed - Credit denied and penalty imposed - As per definition of capital goods in rule 2(b) of Cenvat Credit Rules, even components, spares or accessories of capital goods are to be treated as capital goods but items of general nature are not covered by the definition - Assessee has not adduced evidence to show that the items are to be used specifically as spares of capital goods - Assessee's appeal rejected - (Para 6,8). :Cestat;
SERVICE
TAX SECTION
2007-TIOL-908-CESTAT-MAD.doc
Service Tax - Business Auxiliary Services - The appellant have paid Service Tax though not payable and not claimed refund of the same - Eligible for benefits of Section 80 of Finance Act, 1994 - Penalties waived :Cestat;
CUSTOMS
SECTION
2007-TIOL-907-CESTAT-BANG.doc
Exports - Cess - Shrimps are not fish for Charging Cess under AP Cess Act, 1940 :Cestat;
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