Supreme Court Rulings
SC dismisses Revenue appeal, upholds CESTAT decision that excise duty for purpose of application of exemption Notification Nos. 8/97-CE & 23/2003-CE should be arrived at in accordance with Rule 8
...View More SC dismisses Revenue appeals, affirms simultaneous entitlement of SSI exemption in respect of goods manufactured on own account, alongwith MODVAT / CENVAT credit in relation to branded goods manufactu
...View More SC denies concessional excise duty benefit to EOU (assessee) under Notification No. 8/97-CE r/w Circular No. 389/22/98-CX towards clearance of cotton yarn in DTA; Rejects assessee’s contention t
...View More SC allows assessee’s appeal, grants CENVAT / MODVAT credit of goods used for construction of concrete structure and foundation on which various heavy machineries in a cement plant erected; Accep
...View More SC grants concessional customs duty benefit under Notification No. 21/2002-Cus on import of Antenna and Installation Cable alongwith main telecom equipment, viz. Base Transreceiver Station (BTS); Upho
...View More SC sets aside HC order, interest payable on differential excise duty paid before issuance of show cause notice (SCN) u/s 11A(2B) of Central Excise Act; Upholds Adjudicating Authority’s interpret
...View More SC allows Revenue appeal, shrimps/prawns not “agricultural produce”, no benefit under Notification No. 6/2002-CE available on refrigeration compressor used for processing/storage thereof;
...View More SC dismisses Revenue appeal, affirms excise duty exemption on textile articles under Notification No. 38/2003-CE, where assessee arranged for supply of inputs directly to job-workers and they cleared
...View More Installation, erection and commissioning charges incurred while assembling final product viz. plastic machinery at customers’ site, not includible while arriving at assessable value u/s 4 of Cen
...View More Assignment of trademark by foreign company in assessee's favour does not amount to ‘use of another person's trademark’, and hence, SSI exemption benefit available under Notification No. 1/
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