Excise Judgements

Doctrine of unjust enrichment will be applicable in case of refund of duty paid on capital goods which are captively consumed

Bimal Jain 20 April 2015 at 10:28

The Hon’ble Supreme Court allowed the appeal in favour of the Revenue by setting aside the decision the Hon’ble Tribunal and held that Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods, which are used ca

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Subsequent reversal of Cenvat credit initially availed but not utilized, tantamount to non-availment of Cenvat credit

Bimal Jain 09 March 2015 at 10:17

The Hon’ble CESTAT, Delhi relying upon the judgment of Hon’ble Allahabad High Court in the case Hello Minerals Water (P) Ltd. Vs. Union of India [(2004 (7) TMI 98] which was based on the Hon’ble Apex Court judgment in the case of Chandrapur Magnet Wi

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Interest on delayed refund is permissible from expiry of 3 months’ from the date of filing of Refund application and not from the date of Refund Order

Bimal Jain 23 February 2015 at 10:21

The Hon’ble CESTAT, Ahmedabad relying upon the decision in the Ranbaxy Laboratory case held that under Section 11BB of the Excise Act, there is no provision that relevant date for determining the rate of interest will be postponed in any eventuality.

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In case of inter-unit 'stock transfer' of intermediate goods, doctrine of unjust enrichment would not apply

Bimal Jain 07 February 2015 at 11:18

The Hon’ble CESTAT, Delhi after observing that the Abu Road unit had reversed the Cenvat credit taken to the extent of refund filed, held that although Satnoor unit had cleared Intermediate Products on payment of Excise duty, wherein the price of Int

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On mere pendency of the proceedings before the Higher Authority, the Department cannot deny the refund and interest on delayed refund to the Assessee

Bimal Jain 31 January 2015 at 11:54

The Hon’ble High Court held that the law provides that in the event, amount is not paid within a specified time, then, the Department will have to pay interest, unless and until, the Department had received any preventive or prohibitory order and dir

Posted in Excise | 2 comments | 2014 Views

Cenvat credit cannot be denied by holding that the activity is not 'manufacture', when the Department had accepted the Excise duty liability on final products

Bimal Jain 30 January 2015 at 11:01

The Hon’ble CESTAT, Mumbai relied upon the following case laws: · CCE Surat-III Vs. Creative Enterprises [2009 (235) ELT 0785 (Guj.)] further, upheld by the Hon'ble Supreme Court [2009 (243) ELT A 120 (SC)] · CCE, Pune-III Vs. Ajinkya E

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The Assessee is eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during the same Financial Year of its receipt

Bimal Jain 23 January 2015 at 10:34

The Hon’ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt. Ltd. [2008 (232) ELT 29 (Tri-LB)] duly upheld by the Hon’ble Bombay High Court also vide its order dated November 4, 2009; - CCE, Hyderabad-III

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The Assessee is free to choose the most beneficial Exemption Notification where two Exemption Notifications are available

Bimal Jain 17 January 2015 at 11:02

The Hon’ble CESTAT, Ahmedabad relied upon its own decision in the case of Arvind Ltd. Vs. CCE [(2014) 47 taxmann.com 91/46 GST 566 (Ahd. - CESTAT)] and held that where two Exemption Notifications, one granting absolute unconditional exemption and oth

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Whether manufacturing of goods without brand name decline assessee to avail the benefit of S.S.I notification

CS Bijoy 13 April 2013 at 12:15

Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspection by the officials of the enforcement Commissionerate, Chennai-II at the sales outlet of the respondent (hereinafter referred as “the assessee”), re

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Whether manufacturer required to reverse amount of cenvate credit taken for clearing goods under exemption from excise of provision orf Rule 6(1)

CS Bijoy 12 July 2012 at 12:48

Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken by him in respect of inputs which are proved to have been used in the manufacture of goods which have been cleared under exemption from excise duty, in

Posted in Excise | 1 comments | 3052 Views