Cenvat Credit

Supreme Court clarifies definition of “manufacture” under Central Excise Act: Commissioner of Central Excise vs. Jindal Drugs Ltd. (2024)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 2(f), Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 18, Central Excise Tariff Act, 1985 with Note 3 to Chapter 18, Cenvat Credit, Excise Law, Manufacture, Rebate

Supreme Court Clarifies “Manufacture” Definition in Excise Law: Jindal Drugs Case (2024) Date of the Judgment: April 30, 2024 Citation: 2024 INSC 354 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can the simple act of affixing labels on product packaging be considered “manufacturing” under excise law? The Supreme Court of India recently addressed this […]

Supreme Court clarifies definition of “manufacture” under Central Excise Act: Commissioner of Central Excise vs. Jindal Drugs Ltd. (2024) Read Post »

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers: Sandoz Private Limited vs. Union of India (2022) INSC 1

/ A.M. Khanwilkar, Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Cenvat Credit, Deemed Exports, Dinesh Maheshwari, Foreign Trade Policy, Foreign Trade Policy with Para 6.11, Foreign Trade Policy with Para 8.3, Judges, Krishna Murari

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers Date of the Judgment: January 4, 2022 Citation: (2022) INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Krishna Murari, J. Can Export Oriented Units (EOUs) directly claim refunds for Terminal Excise Duty (TED) on goods procured from Domestic Tariff

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers: Sandoz Private Limited vs. Union of India (2022) INSC 1 Read Post »

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