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Bombay High Court Dismisses Second Appeal in Execution Objection Case — Upholds Summary Rejection of Objection Petition Under Order 21 Rule 97 CPC. Executing Court Not Required to Adjudicate Title When Objection is Frivolous and Collusive.

The appellant, Kamal W/o Vishwanath Jadhav, filed a second appeal challenging the judgment and decree dated 11.09.2025 passed by the first appellate C...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Supreme Court Upholds Conviction of Wife for Murder of Husband Based on Circumstantial Evidence. Strained Relations, Prior Threats, and Medical Evidence of Strangulation Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC.

The appellant, Smt. Gargi, was convicted under Section 302 IPC for the murder of her husband, Tirloki Nath, by strangulation. The prosecution case was...

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Supreme Court Upholds Conviction of Wife for Murder of Husband Based on Circumstantial Evidence. Strained Relations, Prior Threats, and Medical Evidence of Strangulation Establish Guilt Beyond Reasonable Doubt Under Section 302 IPC.

The appellant, Smt. Gargi, was convicted under Section 302 of the Indian Penal Code, 1860 for the murder of her husband, Tirloki Nath, by strangulatio...

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High Court of Karnataka Allows CENVAT Credit on GTA Service for Cement Manufacturer — Place of Removal Includes Buyer's Destination. Interpretation of 'Place of Removal' under CENVAT Credit Rules, 2004 for outward transportation of goods sold on FOR destination basis.

The appellant, M/s. Madras Cements Limited, a manufacturer of cement, filed an appeal under Section 35G of the Central Excise Act, 1944 against the fi...

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Bombay High Court Dismisses Petition Challenging Valuation of Physician's Free Samples Under Central Excise Act. Free samples of medicines are excisable goods and must be valued under Rule 4 of Central Excise Valuation Rules, 2000 based on price of comparable goods sold in the market.

The petitioners, Indian Drugs Manufacturer's Association and M/s. Emil Pharmaceuticals Industries Pvt. Ltd., challenged Circular No. 813 dated 25/4/20...