Excise Judgements

The appellant-company, previously known as M/s. Eicher Limited –unit Royal Enfield Motors, are manufacturing motorcycles falling under Chapter 87 of the Central Excise Tariff Act, 1985. The issue relates to non-inclusion of the value of packing charg

The issue that falls for consideration in these appeals is whether the appellants are entitled to credit of duty paid on High Speed Diesel oil at any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Ac

The issue that falls for consideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No. 180/88 CE dated 13.05.1988 as amended by notification No. 135/94-CE dated 27.10.1994 whereunder exemption

The present appeal filed by the appellant – Commissioner of Central Excise, Visakhapatnam arises out of an order dated 28.07.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter referred to

“Whether Physician samples manufactured and distributed as free samples have to be assessed on the basis of cost of manufacture plus normal profits, if any, earned on the sale under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975 (for short

Shorn of unnecessary details, the facts material for the adjudication of the present appeal may be stated as under: The respondent (hereinafter referred to as “the assessee”), a small scale industrial unit (for short “SSI”), is engaged in the manufac

The material facts are that the respondentassessee, M/s. Pepsi Foods Ltd. is engaged, inter alia, in the manufacture of edibles, marketed under the names of Potato Chips, Baked Cheetos Balls, Monster Munch, etc. These are covered under Chapter Sub-He

The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of ` 5,37,799 under Rule 57A of the Rules, during August 1998. The notice also called upo

The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product i

The question that falls for consideration in these appeals is whether a manufacturer of a specified final product falling under the schedule of the Central Excise Tariff Act, 1985 (in short “the Tariff Act”) is eligible to get the benefit of exemptio