Search Results for "Maharashtra Excise"

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Bombay High Court Allows Petition of Manufacturer in Excise Duty Dispute Over Transit Insurance. Insurance cost incurred by manufacturer on behalf of dealer after factory gate sale is not includible in assessable value under Central Excise Act, 1944.

The petitioner, Mercedes Benz India Private Limited, a company incorporated under the Companies Act, 1956, manufactures motor vehicles and parts at it...

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High Court of Bombay Considers Challenge by CFS Operators to Customs Public Notices. Petition Under Article 226 Seeks Quashing of Notices Allegedly Imposing Unlawful Restrictions on Container Freight Stations.

The petitioners, comprising thirteen Container Freight Station (CFS) operators and thirteen individual directors, filed a writ petition under Article ...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...

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Bombay High Court Dismisses Petition Challenging Appellate Authority's Order in Electricity Tariff Dispute — Activity Held as Manufacturing, Not R&D, for Tariff Classification Under Electricity Act, 2003.

The petitioner, a power distribution company, challenged an order of the Appellate Authority under Section 127 of the Electricity Act, 2003, which hel...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...