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    December 31, 2012   Case LawsCentral Excise
    Court Upholds Demand u/s 11D, Rules Against Assessee for Passing Unentitled Cenvat Credit to Purchasers.
    December 19, 2012   Case LawsCentral Excise
    Manufacturing Activities Liable for Excise Duty Despite Service Tax Payments on Installation Services.
    December 14, 2012   Case LawsCentral Excise
    COCO Outlets Not "Place of Removal" for Petroleum Product Valuation Under Central Excise Laws.
    December 14, 2012   Case LawsCentral Excise
    Appellant not proven to use cenvatable inputs for bagasse; Rule 6(2) & 6(3) of Cenvat Credit Rules inapplicable.
    December 13, 2012   Case LawsCentral Excise
    Appellant Eligible for Area-Based Exemption Despite Clerical Error in Notification No. 50/2003-C.E. Declaration.
    December 12, 2012   Case LawsCentral Excise
    Show Cause Notice Invalidated for Being Time-Barred Due to Lack of Proof of Service Before Deadline.
    December 12, 2012   Case LawsCentral Excise
    Excise Duty Remission Granted for Goods Destroyed in Fire Due to Short Circuit, Evidence Deemed Adequate.
    December 10, 2012   Case LawsCentral Excise
    Packaging Twin Blade Cartridges with Shaving Gel Not Manufacturing for Excise Duty Purposes, Court Rules.
    December 10, 2012   Case LawsCentral Excise
    Deliberation on Potato Peelings' Tax Classification: Starch or Vegetable Waste? Stay Granted, Awaiting Final Decision.
    December 10, 2012   Case LawsCentral Excise
    Cenvat Credit Valid Despite Written-Off Inputs; No Evidence of Physical Removal from Factory Required.
    December 10, 2012   Case LawsCentral Excise
    Appellants processing exempt products can't claim Cenvat credit refund on input services u/r 6(1) CENVAT Credit Rules.
    December 5, 2012   Case LawsCentral Excise
    Tribunal's Legal Error: 'Soft Serve' Misclassified Under Tariff; Should Be 'Ice Cream' Per Common Parlance Test, Section 2105.00.
    November 29, 2012   Case LawsCentral Excise
    Court Remands Case on MRP Valuation and Differential Duty Interest for Footwear Products for Further Review.
    November 29, 2012   Case LawsCentral Excise
    Court Grants Modvat/CENVAT Credit for Cement Production Inputs, Including Explosives, Refractories, and Steel Castings.
    November 29, 2012   Case LawsCentral Excise
    Court Says No Reversal of Cenvat Credit Needed When Final Product Becomes Exempt from Excise Duty.
    November 29, 2012   Case LawsCentral Excise
    Deleted Charging Section Without Saving Clause Bars Recovery u/r 96ZQ; Previously Concluded Matters Cannot Be Reopened.
    November 29, 2012   Case LawsCentral Excise
    Court Confirms Central Excise Officer's Authority to Issue 2009 Show Cause Notice; "Or" in Section 2(b) Interpreted.
    November 26, 2012   Case LawsCentral Excise
    Court Upholds 5% Excise Duty on Coal from Coal India Ltd., Rejecting Petitioner's Claim of 1.03% Under Notification No. 1/2011-C.E.
    November 26, 2012   Case LawsCentral Excise
    Job Worker Granted Stay After Missing Declaration Under Notification No. 50/2003-C.E., Avoiding Immediate Penalties and Duties.
    November 25, 2012   Case LawsCentral Excise
    Clarification on Tax Exemptions for Coal-Based Captive Power Plants: Sub-Contractors Not Required in International Bidding.
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    Highlights
    All› Central Excise › Central Excise - 2012
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    December 31, 2012   Case Laws Central Excise
    Court Upholds Demand u/s 11D, Rules Against Assessee for Passing Unentitled Cenvat Credit to Purchasers.
    December 19, 2012   Case Laws Central Excise
    Manufacturing Activities Liable for Excise Duty Despite Service Tax Payments on Installation Services.
    December 14, 2012   Case Laws Central Excise
    COCO Outlets Not "Place of Removal" for Petroleum Product Valuation Under Central Excise Laws.
    December 14, 2012   Case Laws Central Excise
    Appellant not proven to use cenvatable inputs for bagasse; Rule 6(2) & 6(3) of Cenvat Credit Rules inapplicable.
    December 13, 2012   Case Laws Central Excise
    Appellant Eligible for Area-Based Exemption Despite Clerical Error in Notification No. 50/2003-C.E. Declaration.
    December 12, 2012   Case Laws Central Excise
    Show Cause Notice Invalidated for Being Time-Barred Due to Lack of Proof of Service Before Deadline.
    December 12, 2012   Case Laws Central Excise
    Excise Duty Remission Granted for Goods Destroyed in Fire Due to Short Circuit, Evidence Deemed Adequate.
    December 10, 2012   Case Laws Central Excise
    Packaging Twin Blade Cartridges with Shaving Gel Not Manufacturing for Excise Duty Purposes, Court Rules.
    December 10, 2012   Case Laws Central Excise
    Deliberation on Potato Peelings' Tax Classification: Starch or Vegetable Waste? Stay Granted, Awaiting Final Decision.
    December 10, 2012   Case Laws Central Excise
    Cenvat Credit Valid Despite Written-Off Inputs; No Evidence of Physical Removal from Factory Required.
    December 10, 2012   Case Laws Central Excise
    Appellants processing exempt products can't claim Cenvat credit refund on input services u/r 6(1) CENVAT Credit Rules.
    December 5, 2012   Case Laws Central Excise
    Tribunal's Legal Error: 'Soft Serve' Misclassified Under Tariff; Should Be 'Ice Cream' Per Common Parlance Test, Section 2105.00.
    November 29, 2012   Case Laws Central Excise
    Court Remands Case on MRP Valuation and Differential Duty Interest for Footwear Products for Further Review.
    November 29, 2012   Case Laws Central Excise
    Court Grants Modvat/CENVAT Credit for Cement Production Inputs, Including Explosives, Refractories, and Steel Castings.
    November 29, 2012   Case Laws Central Excise
    Court Says No Reversal of Cenvat Credit Needed When Final Product Becomes Exempt from Excise Duty.
    November 29, 2012   Case Laws Central Excise
    Deleted Charging Section Without Saving Clause Bars Recovery u/r 96ZQ; Previously Concluded Matters Cannot Be Reopened.
    November 29, 2012   Case Laws Central Excise
    Court Confirms Central Excise Officer's Authority to Issue 2009 Show Cause Notice; "Or" in Section 2(b) Interpreted.
    November 26, 2012   Case Laws Central Excise
    Court Upholds 5% Excise Duty on Coal from Coal India Ltd., Rejecting Petitioner's Claim of 1.03% Under Notification No. 1/2011-C.E.
    November 26, 2012   Case Laws Central Excise
    Job Worker Granted Stay After Missing Declaration Under Notification No. 50/2003-C.E., Avoiding Immediate Penalties and Duties.
    November 25, 2012   Case Laws Central Excise
    Clarification on Tax Exemptions for Coal-Based Captive Power Plants: Sub-Contractors Not Required in International Bidding.

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      Central Excise

      Demand of excise duty - manufacture - assembly of two or more...

      Packaging Twin Blade Cartridges with Shaving Gel Not Manufacturing for Excise Duty Purposes, Court Rules.

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      Central ExciseDecember 10, 2012Case LawsAT
      Demand of excise duty - manufacture - assembly of two or more products - The activity of the appellant in packing the twin blade cartridge as also Gillette shaving gel tube in a combination pack and selling it at a discounted MRP of Rs. 85/- does not amount to manufacture. - AT
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