Central Excise Rules, 1944

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 Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery: Steel Authority of India Ltd. vs. Commissioner, Central Excise & Customs (2022) INSC 739 (16 September 2022)

/ Central Excise Rules, 1944, Central Excise Rules, 1944 with Rule 57Q, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 84, Classification of Goods, Judges, Krishna Murari, M.R. Shah

Supreme Court Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery Date of the Judgment: 16 September 2022 Citation: (2022) INSC 739 Judges: M.R. Shah, J. and Krishna Murari, J. Can a specialized vehicle used in a steel plant be considered a ‘component’ of a larger industrial unit, thus qualifying for tax

Supreme Court Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery: Steel Authority of India Ltd. vs. Commissioner, Central Excise & Customs (2022) INSC 739 (16 September 2022) Read Post »

Supreme Court Allows Appeal Against Order Denying Interest on Excise Refund: Union of India vs. Sterlite Industries (2008)

/ B. Sudershan Reddy, Central Excise Act, 1944, Central Excise Act, 1944 with Rule 57AC (7), Central Excise Rules, 1944, Judges, S.H. Kapadia

Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, B. Sudershan Reddy When a government department delays a refund, is it obligated to pay interest on the delayed amount? The Supreme Court of India addressed this question in a case involving Sterlite Industries and the Union of India. The core issue revolved around whether

Supreme Court Allows Appeal Against Order Denying Interest on Excise Refund: Union of India vs. Sterlite Industries (2008) Read Post »

Supreme Court Dismisses Appeal on Excise Refund Interest Claim: Union of India vs. Sterlite Industries (2008)

/ B. Sudershan Reddy, Central Excise Act, 1944, Central Excise Act, 1944 with Rule 57AC (7), Central Excise Rules, 1944, Judges, S.H. Kapadia

Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When a company is entitled to a refund of excise duty, is it also entitled to interest on that refund? The Supreme Court of India addressed this question in a case involving Sterlite Industries. The court set aside a

Supreme Court Dismisses Appeal on Excise Refund Interest Claim: Union of India vs. Sterlite Industries (2008) Read Post »

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