Search Results for "Capital Goods"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "Capital Goods"

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Supreme Court

Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

3 Dec 2020

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

High Court

High Court of Bombay Dismisses Revenue's Appeal in Modvat/CENVAT Credit Case — Assessee Entitled to Credit on Moulds Supplied by OEM Without Ownership or Lease. The court held that after the 1994 amendment, Rules 57Q and 57R of Central Excise Rules, 1944 do not require ownership or lease of capital goods for availing credit; use in manufacture is sufficient.

16 Feb 2015

The case involves an appeal by the Commissioner of Central Excise against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

High Court

High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

22 Aug 2017

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

Supreme Court

Supreme Court Dismisses Appeals in Terminal Excise Duty Refund Dispute Under Foreign Trade Policy. Export Oriented Units Not Entitled to Refund as Procurement from Domestic Tariff Area Units Was Ab Initio Exempt from Excise Duty Under Paragraphs 6.2(b) and 6.11(c)(ii) of Foreign Trade Policy, 2009-2014.

4 Jan 2022

The dispute involved appeals by Export Oriented Units (EOUs) challenging the refusal of refund claims for Terminal Excise Duty (TED) paid on excisable...

High Court

Bombay High Court Dismisses Vodafone's Appeal on CENVAT Credit for Telecom Towers and Shelters. CENVAT Credit on Towers and Prefabricated Buildings Denied as They Are Immovable Property and Not Capital Goods Under CENVAT Credit Rules, 2004.

10 Sep 2015

The Appellant, Vodafone India Ltd., filed appeals under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, cha...

Supreme Court

Supreme Court Upholds Doctrine of Mutuality for Incorporated Clubs — Supply of Food and Drinks to Members Not Taxable as Sale. The Court held that Article 366(29-A)(e) does not override the mutuality principle and that incorporated clubs acting as agents of their members do not effect a 'sale' under sales tax laws.

3 Oct 2019

The Supreme Court in this batch of appeals considered the applicability of the doctrine of mutuality to incorporated clubs after the 46th Amendment to...

High Court

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.

4 Dec 2019

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

Supreme Court

Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

1 Sep 2020

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

High Court

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.

5 Mar 2015

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

High Court

Bombay High Court Allows Revenue's Petition Against Rebate Claim on Exported Inputs/Capital Goods. Reversal of Cenvat Credit Does Not Constitute Payment of Duty for Rebate Under Rule 18 of Central Excise Rules, 2002.

23 Mar 2011

The Commissioner of Central Excise, Raigad filed a writ petition challenging an order of the Joint Secretary to the Government of India dated 4 June 2...

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