Supreme Court Rulings


Affirms HC grant of EPCG benefit to Tata 'Group' despite 'indirect' control

SC dismisses Revenue SLP, finds no ground to interfere with Bombay HC ruling which extended benefit of cross utilization of exports in terms of Para 5.4 of FTP for EPCG export obligation fulfillment; ...View More

Rules on limitation; Revenue aware of PVC films classification, cannot plead misdeclaration 

SC grants relief to assessee on limitation, quashes differential excise duty demand on printing of PVC films / sheets; Refuses to consider classification issue, where Revenue sought classification of ...View More

Presence of one bulk drug in 'formulation' sufficient to avail concession benefit 

SC dismisses Revenue appeal, grants concessional excise duty benefit on manufacture of ‘Strepto Penicillin Injection’ by assessee; Rejects Revenue’s stand that said product a combina...View More

Affirms HC's view; SEZ - DTA electricity supply non-taxable, when imports thereof exempt 

SC dismisses Revenue SLP, affirms Gujarat HC conclusion that, proviso to Notification No. 25/2010-Cus., levying customs duty on electricity cleared from SEZ to DTA, is ultra vires Articles 14 and 265 ...View More

EOU's liability under exemption Notification determinable basis 'captive consumption' valuation, not 'export price' 

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

Dismisses Revenue appeal; Affirms simultaneous SSI exemption & MODVAT benefit to manufacturer-assessee 

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

No DTA clearances concession; Wax for cotton yarn = 'raw material', not 'consumable' 

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

Allows credit on goods used for constructing concrete structure; CESTAT's remand erroneous 

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

Antenna & installation cable integral to telecom equipment; Upholds concessional duty benefit 

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

Quashes HC order; Interest chargeable on differential duty paid before SCN issuance 

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