High Court Rulings
Activity of re-labelling of name, address and affixing brand name on imported goods not covered by definition of "manufacture" u/s 2(f) of the Central Excise Act, 1944; Rejects Revenue’s content
...View More Cement used for industrial construction cannot be treated as ‘capital good’ for manufacture of final product, under Notification No. 1/95-CE; Notification exempts excise duty on goods boug
...View More HC upholds CESTAT order, allowing deemed exemption benefit to SSI units on intermediate goods, for computing aggregate value of clearance, under Notification No. 16/97-CE; As per para 3(c) of Notifica
...View More HC allows suo-moto re-credit of CENVAT credit reversed earlier, where no refund claim filed u/s 11B of Central Excise Act, 1944 (Act); Present case not a case of refund of duty falling u/s 11B of Act,
...View More Delhi HC dismisses writ petition challenging validity of service tax levy on works / composite contracts prior to June 1, 2007; No encroachment by Parliament on exclusive powers of State Legislature,
...View More HC sets aside ex-parte final assessment of 'Bills of Entry' (BoE), being violative of principles of natural justice; Rejects Revenue’s contention that only Sec 17(5) of Customs Act contemplates
...View More Kerala HC's Division Bench overrules Single Judge ruling; Disallows rebate of entry tax paid on capital goods ineligible from input tax credit (ITC) availment under Kerala VAT Act, 2003; Mere payment
...View More Bombay HC refuses to entertain writ petition under Art 226 against bank guarantee encashment, citing lack of jurisdiction; Mere location of bank within territorial jurisdiction of present Court cannot
...View More HC allows MODVAT credit on PVC cables and Panel boards affixed as electric connection in factory, under Rule 57Q of erstwhile Central Excise Rules, 1944; Such goods fall within ambit of "capital goods
...View More Construction of floating restaurant amounts to 'works contract' and not 'outright sale'; Floating restaurant floats on a platform, instead of building embedded to earth and is nothing short
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