Central Excise Law

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023)

/ Central Excise Law, Central Excise Law with Rule 6(b)(i), Central Excise Rules, 1944, Central Excise Rules, 1944 with Rule 6(b)(i), Central Excise Rules, 1944 with Rule 6(p)(ii), Dipankar Datta, Judges, S. Ravindra Bhat, Valuation of Excisable Goods

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023) LEGAL ISSUE: Determination of the correct valuation method for excisable goods used for captive consumption. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Allahabad vs. M/S J.R. Organics Ltd. Judgment Date: 01 March 2023 Date […]

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023) Read Post »

Supreme Court settles classification of car mats: Textile Floor Coverings vs. Vehicle Accessories (2020)

/ Aniruddha Bose, Central Excise Law, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Section 57, Central Excise Tariff Act, 1985 with Section 87, Classification of Goods, Deepak Gupta, Judges, Textile Floor Coverings, Vehicle Parts and Accessories

Supreme Court Classifies Car Mats Under Textile Floor Coverings, Not Vehicle Accessories LEGAL ISSUE: Whether car mats should be classified as “textile floor coverings” or as “parts and accessories” of motor vehicles. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Delhi-III vs. M/S. Uni Products India Ltd. Judgment Date: May 1, 2020

Supreme Court settles classification of car mats: Textile Floor Coverings vs. Vehicle Accessories (2020) Read Post »

Supreme Court Clarifies Central Excise Liability for Textile Traders Using Job Workers (28 February 2019)

/ Central Excise Law, Central Excise Law with Rule 12B, Central Excise Law with Section 5A, Indu Malhotra, Job Work in Textiles, Judges, Uday Umesh Lalit

Supreme Court Clarifies Central Excise Liability for Textile Traders Using Job Workers LEGAL ISSUE: Determination of excise duty liability for textile traders using job workers, specifically concerning the aggregate value of clearances. CASE TYPE: Central Excise Law Case Name: Dinesh Textiles v. Commissioner of Central Excise, Customs and Service Tax, Calicut [Judgment Date]: 28 February

Supreme Court Clarifies Central Excise Liability for Textile Traders Using Job Workers (28 February 2019) Read Post »

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018)

/ A.K. Sikri, Ashok Bhushan, Central Excise Law, CENVAT Credit Rules, 2004, Cenvat Credit Rules, 2004 with Rule 2(l), Input Service, Judges, Transportation Costs

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018) LEGAL ISSUE: Interpretation of “input service” under CENVAT Credit Rules, specifically concerning transportation costs. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise Belgaum vs. M/s. Vasavadatta Cements Ltd. Judgment

Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018) Read Post »

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