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High Court of Karnataka Dismisses Revenue Appeals in Central Excise Classification and Cenvat Credit Disputes. The court held that the definition of 'input service' under the Cenvat Credit Rules is broad and classification of goods must be based on predominant function and commercial understanding.

The judgment involves a batch of appeals filed by the Commissioner of Central Excise under Section 35G of the Central Excise Act, 1944, against orders...

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Supreme Court Considers Includability of Bought-Out Items in Assessable Value of CKD Boilers. Appeal Under Section 35L(1)(b) of Central Excise Act, 1944 Challenges CESTAT Order Holding That Essential Parts Delivered at Site Must Be Included in Transaction Value for Duty Assessment.

The Supreme Court heard statutory appeals under Section 35L(1)(b) of the Central Excise Act, 1944 against the common final order of the Customs, Excis...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Central Excise Appeal in Purification Activity Case — Tribunal's Order Set Aside for Judicial Indiscipline. Purification of excise duty paid goods on job work basis does not amount to manufacture under Section 2(f) of Central Excise Act, 1944, and Tribunal bound by precedents.

The Bombay High Court disposed of Central Excise Appeal No.179 of 2014 and Civil Writ Petition No.279 of 2015 by a common order. The appellant, Sunbel...

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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 CESTAT Predeposit Order in Central Excise Valuation Dispute. The Court held that the Tribunal must consider prima facie case, balance of convenience, and financial hardship while deciding waiver of predeposit under Section 35F of the Central Excise Act, 1944.

The appellant, Hyva (India) Private Limited, is engaged in body building on motor vehicle chassis supplied by Tata Motors Limited. Tata Motors clears ...