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    Investigating Team's Selective Approach Raises Doubts on Witness Credibility in Duty Evasion Case.
    Rubber stamps and invoices at M/s AAR Kay don't prove use of M/s Harish Engg Works' invoices for SSI exemption.
    CENVAT Credit Allowed for Insurance Policies Complying with Labor Laws; Avoid Mechanical Approaches to Reduce Litigation.
    CENVAT Credit Allowed Despite Initial Denial Due to Incorrect Name on Duty Documents for Johnson Matthey Chemicals Pvt. Ltd.
    CENVAT Credit Allowed for Goods Used as Fuel in Manufacturing Process; Reverses Initial Denial Decision.
    Cenvat Credit of Basic Excise Duty Can Be Used for NCCD Payments; No Restriction Exists.
    CENVAT Credit Approved for Services in Landfill and Storage Construction as Input for Manufacturing Final Product.
    General Bond (Form B-17) Ensures Compliance for Export Oriented Units Under Central Excise Regulations
    Central Excise Notifications 22/2003, 23/2003, 24/2003 Amended: Key Changes in Tax and Compliance Obligations Explained.
    OMCs Can Use Import Parity Price as Transaction Value for Assessment u/s 4 of the Central Excise Act, 1944.
    Tribunal Lacked Authority to Dismiss PSU Appeal for Missing COD Clearance, Jurisdiction Questioned in Dismissal Case.
    Job Worker Not Liable for Duty on Processed Goods; Demand Set Aside Due to Limitation Period u/r 4(5)(a).
    Cenvat Credit Cannot Be Denied Solely on Input-Output Ratio Without Substantial Evidence, Court Rules.
    Rebate Claim Denied Due to Missing ARE-1 Application; Submission Essential and Non-Negotiable for Export Duty Rebates.
    Discrepancy in Stock on Form 3CD Leads to Duty Demand in Central Excise Case.
    Appellant Entitled to 6% Interest on Delayed Refund u/s 11BB of Central Excise Act.
    Court Rejects Appellant's Defense on Surplus Stock Removal; No Substantial Legal Question Under Central Excise Rules.
    Extended Limitation Period Applies: Show Cause Notice Not Time-Barred for Public Sector Undertaking (PSU.
    Court Overturns Misdeclaration of Natural Gasoline Liquid as Naphtha; Incorrect Findings by Commissioner Set Aside.
    Micro Cellular Rubber Blocks: User-Based Exemption Upheld, No Violation for Footwear Repair Use under Notification Conditions.
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Acts Income Tax