Supreme Court Rulings

Dismisses Revenue’s SLP challenging dropped penalty u/s 114A due to initiation of CIRP 

SC, while dismissing Revenue’s SLP against M/s. Unimark Remedies Limited (Assessee), upholds Bombay High Court’s judgment affirming CESTAT’s ruling that finished goods manufactured o...View More

Crushing and screening of iron-ore lumps not ‘manufacture’; Upholds tribunal’s ruling 

SC upholds CESTAT Kolkata’s ruling that held that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from excise duty under Central Excise Tariff Act, 19...View More

Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use 

SC allows the appeal of Rashtriya Chemicals and Fertilizers Ltd (Assessee), holding it eligible for exemption from central excise duty under the relevant notifications on procurement of Naphtha intend...View More

Dismisses Revenue's appeal against CESTAT-ruling on classification of IndiGo’s aircraft engine stand 

SC dismisses Revenue’s civil appeal against the CESTAT Ruling, which held that an aircraft engine stand imported by InterGlobe Aviation Ltd (Assessee), is classifiable based on the component giv...View More

SC dismisses DGGI plea challenging HC ruling against tagging of Sew-Infrastructure as ‘defaulter 

SC dismisses SLP preferred by DGGI (Directorate General of GST Intelligence) against Telangana HC judgment, which refused to tag Asseessee as ‘defaulter’ under SVLDRS scheme; Court records...View More

SC provides conditional protection to accused in plea challenging rejection of anticipatory-bail in cigarettes smuggling 

SC provides conditional protection to an Assessee who was been accused of smuggling 12 lakhs foreign origin cigarettes valued at Rs. 2.4 crores (approx.); Earlier, Court had granted interim protection...View More

Dismisses Goa’s SLP against HC-judgment which set aside Green Cess reassessment notices on JSW Infrastructure 

SC dismisses State of Goa SLP against the Bombay HC (Goa Bench) judgment which in quashing the SCNs issued to JSW Infrastructure Ltd to reassess Green Cess liabilities under the Goa Cess on Products a...View More

Following its own judgment, allows credit on iron & steel utilized for repairing plant-&-machinery 

SC, allows CENVAT Credit on Iron and Steel used for repairing of plant and machinery; Relying on its own judgment in Kisan Cooperative Sugar Factory case, wherein it was held that, credit on welding e...View More

Confirms denial of exemption to state-agriculture-body on roof construction; Upholds CESTAT ruling 

SC upholds CESTAT New Delhi ruling, whereby, it denied exemption to Rajasthan State Agriculture Marketing Board (Assessee) on construction of roads and roof on mandis operated for public purpose; Earl...View More

'BENQ Interactive Flat Panel', classifiable as ADP-machine, eligible for duty exemption; Dismisses Revenue's appeal 

SC dismisses Revenue’s civil appeal against the CESTAT ruling which held that ‘Interactive Flat Panel’ imported by BenQ India is correctly classifiable under CTI 8471 41 90 and thus ...View More