1

Central Excise - 2008 - TMI - 3968 - CESTAT, CHENNAI

Delay in payment of duty - in view of decision of Hon'ble Rajasthan High Court in another case, held that the part of Rule 8(3) which provided for charging or interest at the rate of Rs.1,000/- per day is invalid and that consequently, interest chargeable on delayed payment has to be only at the rate of 2% per month that is 24%

2

Central Excise - 2008 - TMI - 3967 - CESTAT, MUMBAI

Eligibility of the appellant for Modvat credit on the High Tensile Steel Straps, which were used by them for securing fully packed MS coils loaded in the containers in order to prevent the goods during the course of transportation - High Tensile Steel Straps were duty paid and received in the factory premises - steel straps were used for securing the goods dispatched for export can be considered as packing material and will be covered under the category of "inputs" - so input credit admissible

3

Central Excise - 2008 - TMI - 3965 - CESTAT, AHMEDABAD

Working under compounded levy scheme having one hot air stenter - duty fixed on basis of APC (annual production capacity) - M/s. Gujarat State Finance Co. sealed the unit of the respondent & taken over the possession of the unit and its assets - machinery (stenter) were not available for production during disputed period - Abatement cannot be denied merely for procedural mistake (Assessee not intimated to dept. about sealing)

4

Central Excise - 2008 - TMI - 3964 - CESTAT, MUMBAI

Printed labels, polythene bags and corrugated boxes are part of packing materials in respect of the final product viz, canister manufactured and cleared by the appellant for packing of liquor - None of the packing materials are of durable or returnable nature and therefore, the cost of such packing is includable in the assessable value of the canisters - non-inclusion of the same came to light only after detection by preventive officers - misdeclaration & supression - demand not time barred

5

Central Excise - 2008 - TMI - 3962 - CESTAT, MUMBAI

Appellant get medicines manufactured on job work basis - Merely giving mfg. instructions, mfg. programme & specifications of medicines -no evidence has been brought out on record to show that the premises of the job workers were so hired nor there is any evidence to show that the goods were manufactured under the complete control & supervision of raw material supplier - he is not manufacturer so duty has been rightly paid on the basis of cost of production plus mfg. expenses including profit