Excise Judgements

The Assessee is eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during the same Financial Year of its receipt

Bimal Jain 23 January 2015 at 10:34

The Hon’ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt. Ltd. [2008 (232) ELT 29 (Tri-LB)] duly upheld by the Hon’ble Bombay High Court also vide its order dated November 4, 2009; - CCE, Hyderabad-III

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The Assessee is free to choose the most beneficial Exemption Notification where two Exemption Notifications are available

Bimal Jain 17 January 2015 at 11:02

The Hon’ble CESTAT, Ahmedabad relied upon its own decision in the case of Arvind Ltd. Vs. CCE [(2014) 47 taxmann.com 91/46 GST 566 (Ahd. - CESTAT)] and held that where two Exemption Notifications, one granting absolute unconditional exemption and oth

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Whether manufacturing of goods without brand name decline assessee to avail the benefit of S.S.I notification

CS Bijoy 13 April 2013 at 12:15

Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspection by the officials of the enforcement Commissionerate, Chennai-II at the sales outlet of the respondent (hereinafter referred as “the assessee”), re

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Whether manufacturer required to reverse amount of cenvate credit taken for clearing goods under exemption from excise of provision orf Rule 6(1)

CS Bijoy 12 July 2012 at 12:48

Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken by him in respect of inputs which are proved to have been used in the manufacture of goods which have been cleared under exemption from excise duty, in

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Reward Committee is responsible to determine the amount of reward but it cannot reduce the amount on the basis that they do not know the penalty amount

CS Bijoy 15 March 2012 at 11:12

The petitioner by this writ petition impugns the quantum of award released to him, inter alia, contending that he was earlier sanctioned reward @ 20% of the customs duty vide certificates dated 26th March, 1998, 24th May, 2004 and 27th June, 2006 on

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If a trader purchase raw material and after process sale in wholsale market by himself than the profit will not consider as normal profit and liability of excise duty raise

CS Bijoy 17 February 2012 at 15:39

These appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against a common final order, dated 2nd February 2005 in Appeal No. E/5261-62/04-NB(A), passed by the Customs Excise & Service Tax Appellate Tribuna

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2. As per Rule 3 manufacturer who intends to use goods at concessional rate should make application to Asst or Deputy Commissioner of Central Excise

CS Bijoy 20 January 2012 at 13:13

The facts very briefly are that the appellant produces inter alia Reduced Crude Oil (for short “RCO”). By Notification No. 75/84-CE dated 01.03.1984, the Central government in exercise of its powers under Sub-Rule 1 of Rule 8 of the Central Excise Ru

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Influence on Assignment deed for trade mark on date subsequent to the date of registration of case relating that trade mark will be decided by Tribunal

Ayush 09 January 2012 at 15:26

According to the provisions of the Trade Marks Act, for getting registration of a trade mark, an application is required to be filed in accordance with the provisions incorporated in the said Act. Such an application is required to be advertised and

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As per Circular issued on 24.11.2005 by CBDT that Accreditation is depend on the fulfillment of the condition clearly mentioned in Para 7 of the Circular

CS Bijoy 23 November 2011 at 12:27

On 24 November 2005 the Central Board of Excise and Customs issued a circular providing for the introduction of a Risk Management System (RMS) with an Accredited Clients Programme (ACP) as its major component. The object of the programme is to grant

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Rebate claim on duty By Ranbaxy u/sec 11BB Central Excise Act, 1944

Nilesh 25 October 2011 at 11:39

Ranbaxy field claim for interest u/sec 11BB - Rejected by CCE - Appeal - entitled interest under sec 11BB- Assistant commissioner field revision application and ministry of finance held that appellant was not entitle to interest u/s 11BB - field writ

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