Central Excise Act Archives

Supreme Court clarifies CENVAT credit on fuel inputs used for manufacturing exempted goods: Commissioner of Central Excise vs. Gujarat Narmada Valley Fertilizers Co. Ltd. (2019) INSC 1187 (03 December 2019)

December 3, 2019 / Aniruddha Bose, Central Excise Act, Central Excise Act with Rule 6, CENVAT Credit Rules, 2002, Judges, R.F. Nariman, V. Ramasubramanian

Supreme Court Clarifies CENVAT Credit on Fuel Inputs for Exempted Goods Date of the Judgment: 03 December 2019 Citation: (2019) INSC 1187 Judges: R.F. Nariman, J., Aniruddha Bose, J., V. Ramasubramanian, J. Can a manufacturer claim CENVAT credit on duty paid for fuel inputs used to generate steam and electricity when manufacturing goods that are […]

Supreme Court clarifies CENVAT credit on fuel inputs used for manufacturing exempted goods: Commissioner of Central Excise vs. Gujarat Narmada Valley Fertilizers Co. Ltd. (2019) INSC 1187 (03 December 2019) Read Post »

Supreme Court allows deduction on advance excise duty payments: Commissioner of Income Tax II vs. M/S Modipon Ltd. (24 November 2017)

November 24, 2017 / Central Excise Act, Central Excise Rules, 1944 with Rule 173G, Income Tax Act, 1961, Income Tax Act, 1961 with Section 43B, Judges, Navin Sinha, Ranjan Gogoi, Tax Deductions

Date of the Judgment: 24 November 2017 Citation: (2017) INSC 1003 Judges: Ranjan Gogoi, J. and Navin Sinha, J. Can a company claim a tax deduction for excise duty paid in advance into a Personal Ledger Account (PLA), even if the duty is only adjusted against actual clearances later? The Supreme Court of India addressed

Supreme Court allows deduction on advance excise duty payments: Commissioner of Income Tax II vs. M/S Modipon Ltd. (24 November 2017) Read Post »

Supreme Court Dismisses Excise Duty Appeal in Shikakai Powder Case: Commissioner of Central Excise vs. M/s. Shanmugananda Soapnut Works (17 September 2008)

September 17, 2008 / B. Sudershan Reddy, Central Excise Act, Excisability of Goods, Judges, Manufacturing Process, S.H. Kapadia, Show Cause Notice

Date of the Judgment: 17 September 2008 Judges: S.H. Kapadia and B. Sudershan Reddy, JJ. Can the government impose excise duty without properly examining the manufacturing process? The Supreme Court addressed this critical question in a case involving M/s. Shanmugananda Soapnut Works, a manufacturer of Shikakai powder. The court dismissed the appeal by the Commissioner

Supreme Court Dismisses Excise Duty Appeal in Shikakai Powder Case: Commissioner of Central Excise vs. M/s. Shanmugananda Soapnut Works (17 September 2008) Read Post »

Supreme Court Classifies Ayurvedic Products: Commissioner of Central Excise vs. Ishaan Research Lab (2008)

September 8, 2008 / Ashok Bhan, Central Excise Act, Central Excise Act with Section 11A, Central Excise Act with Section 4(4)(c), Drugs and Cosmetics Act, Drugs and Cosmetics Act with Section 3(a), Drugs and Cosmetics Act with Section 3(h), Judges, V.S. Sirpurkar

Introduction Date of the Judgment: September 8, 2008 Judges: Hon’ble Mr. Justice Ashok Bhan and Hon’ble Mr. Justice V.S. Sirpurkar Are products containing Ayurvedic ingredients but sold as cosmetics truly medicines under the eyes of the law? The Supreme Court of India addressed this complex question in a dispute over excise duties levied on Ishaan

Supreme Court Classifies Ayurvedic Products: Commissioner of Central Excise vs. Ishaan Research Lab (2008) Read Post »

Supreme Court settles classification of “hair dye” under Central Excise Tariff Act: Godrej Industries Ltd. vs. D.G. Ahire (2008)

July 9, 2008 / Altamas Kabir, Central Excise Tariff Act, Central Excise Tariff Act with Tariff Item 14F, Central Excise Tariff Act with Tariff Item 68, Judges, V.S. Sirpurkar

Date of the Judgment: 9th July 2008 Judges: Altamas Kabir, J., V.S. Sirpurkar, J. Can a product be classified as a “hair lotion” under the Central Excise Tariff Act, or should it be considered a separate product? The Supreme Court addressed this classification issue in the case of Godrej Industries Ltd. vs. D.G. Ahire, focusing

Supreme Court settles classification of “hair dye” under Central Excise Tariff Act: Godrej Industries Ltd. vs. D.G. Ahire (2008) Read Post »