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Search Results for "MODVAT credit"

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High Court

Bombay High Court Dismisses Writ Petition Challenging MODVAT Credit Denial Under Rule 57C of Central Excise Rules, 1944. Inputs Used in Manufacture of Exempted Final Products Not Eligible for Credit.

20 Dec 2016

The petitioners, Atlas Automotive Components Private Limited and another, filed a writ petition under Article 226 of the Constitution of India before ...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

7 Feb 2020

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

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...

High Court

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.

23 Dec 2005

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

Supreme Court

Supreme Court Allows Revenue's Appeal in CENVAT Credit Dispute — Holds That Credit on Inputs Used in Manufacture of Exempted Goods Is Not Permissible Under CENVAT Credit Rules, 2002. The Court Resolves Conflict Between Earlier Decisions by Distinguishing MODVAT and CENVAT Schemes, Denying Credit for LSHS Used as Fuel in Producing Exempted Fertilizer.

3 Dec 2019

The case involves a reference to a larger Bench of the Supreme Court to resolve an apparent conflict between two decisions: Commissioner of Central Ex...

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 Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

Bombay High Court Dismisses Revenue's Appeal in Central Excise Modvat Credit Case — Upholds CESTAT's Order Setting Aside Demand and Penalty for Violation of Natural Justice. The demand under repealed Rule 57-I was invalid after substitution by CENVAT Rules 2002 and the assessee was denied effective opportunity of hearing.

1 Apr 2019

The Commissioner of Central Excise, Thane-II filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 27 May 2005 of ...

High Court

Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

1 Mar 2013

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...

High Court

Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

25 Oct 2010

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...

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