High Court Rulings


Upholds sales tax exemption; Refining grade of Castor oil before export not 'manufacture'

HC upholds Tribunal order which granted sales tax exemption on supply of Castor oil to exporter against Form H, who carried out further refining process on purchased commodity before exporting to inte...View More

Ship-breaking constitutes 'manufacture'; Allows ITC on LPG /Oxygen consumed as raw materials

HC upholds Tribunal order, holds that process of breaking ship into different parts amounts to 'manufacturing';  Allows input credit of tax paid on LPG & Oxygen used as raw materials in the p...View More

Quashes Trade-Notice restricting FPS incentives to bicycle-parts; DGFT cannot amend Appendix 37-D entries

HC quashes DGFT Trade Notice No. 11/2015 which withdraws export incentives under Focus Product Scheme (FPS) under FTP 2009-14 to items other than bicycle parts under Entry No 269 (earlier Entry No 242...View More

Education Cesses leviable on all types of excise duties, including ‘Oil Cess’

HC sets aside CESTAT order, holds assessee liable to pay Education Cess and Secondary & Higher Secondary Education Cess (collectively called as ‘Education Cesses’) in terms of Section ...View More

Cannot determine clandestine removal solely on electricity consumption pattern; Rejects IIT-Professor's report

HC quashes excise duty demand on alleged clandestine removal of goods, holds that electricity consumption pattern can only form corroborative evidence and cannot be a substantive ground for determinin...View More

No settlement-order dissection; Commission's finding mere assumption, cannot treat as final observation

HC dismisses writ petitions, refuses to interfere with order of Settlement Commission that directed payment of excise duty liability against removal of leather goods by assessee by indulging in manipu...View More

Govt. Examiner's report a 'public record'; No cross-examination absent 'witness to proceedings'

HC dismisses writ petition, denies assessee cross examination of Chemical Examiner of Central Revenue Control Laboratory who gave sample testing report of imported goods; Person whom assessee seeks to...View More

Allows ITC on machinery items used in manufacture; Rejects Revenue's 'infrastructure goods' classification

P&H HC allows input tax credit (ITC) on machinery items such as ‘Copper Wire, Taflon Tape, Gasket, Union, Socket and M.S. Angle’, used in the process of manufacturing milk & milk p...View More

Differential duty demand based on recorded statements without admitting as evidence unsustainable 

HC vitiates order-in-orginal passed by Revenue demanding differential excise duty on the basis of statements recorded under Section 14 of Central Excise Act, 1944 (‘Act’) without first adm...View More

Grants interest on delayed refund from date of application; Follows Ranbaxy ratio

Bombay HC grants interest on delayed CENVAT Credit refunds u/s 11BB of Central Excise Act; Notes that original refund application was initially rejected by Revenue on merits and not on basis...View More