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Central Excise (No.2) Rules, 2001

5 judgments · newest first · showing 1–5

ITC LimitedversusCommissioner of Central GST and Central Excise, Patna-I

DISMISSED

ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …

ITC LimitedversusCommissioner of Central GST and Central Excise

DISMISSED

ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …

ITC LimitedversusCommissioner of Central GST and Central Excise, Patna-1

DISMISSED

ITC Ltd., a manufacturer of packaging materials, challenged five Show Cause Notices (SCNs) issued in 2008 that demanded differential excise duty, interest and penalty under Section 11A of the Central Excise Act. The petitioners argued that the SCNs were barred by limitation, that the department had …

COMMISSIONER OF CENTRAL EXCISE, NOIDAversusM/S. ACCURATE METERS LTD.

2009 INSC 293Dismissed

Accurate Meters Ltd supplied electric meters to various State Electricity Boards under two distinct contracts – one for the supply of meters and another for their transportation and insurance. The contracts stipulated that freight and insurance charges would be levied at average rates, not on actual …

VIKRAM CEMENTversusCOMMISSIONER OF CENTRAL EXCISE, INDORE

2005 INSC 379Matter referred to larger bench

Vikram Cement, a cement manufacturer, claimed CENVAT credit for duty paid on inputs (explosives, lubricating oil, welding electrodes) and capital goods (limestone crusher, mining equipment) used in its captive limestone mines adjacent to its factory. The department issued show‑cause notices …