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D and H Secheron Electrodes Pvt. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1990)(27)ECC286

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

The appellant went up in appeal before the High Court of Andhra Pradesh under Section 35(B) of the Central Excise Act, 1944 against the said order of the Tribunal dated 12th April, 2005. The High Court confirmed the view … on 6th May, 2004.5. The appellant went up in appeal before the High Court of Andhra Pradesh under Section 35(B) of the Central Excise Act, 1944 against the said order of the Tribunal dated 12th April, 2005. … sweetening agent etc. Initially, the appellant cleared the goods under Chapter Sub-heading 2107 of the Central Excise Tariff and was paying duty accordingly. However, the

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Matched in: Advocate Kunal Thakre and ;Akshat Sharma, Advs.;H.S. Shrivastava, Sr. Counsel, ;Girish Shrivastava and ;Vijay Raghav Singh, Advs. Dharmendra Sharma, Addl. Solicitor General and ;O.P. Namdeo, GA for UOI, Commissioner, Central Excise and ;Sanjay Yadav, Dy. AG

Union of India (Uoi) and ors. Vs. J.G. Glass Industries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 4;

Reported in : AIR1998SC839; 1998(59)ECC1; 1998LC761(SC); 1998(97)ELT5(SC); JT1997(9)SC750; 1997(7)SCALE548; (1998)2SCC32; [1997]Supp6SCR345; [1999]114STC387(SC)

Petition is whether printing on glass bottles amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act 1944.2. It is convenient to set out the facts in each case separately before considering the aforesaid question.3. … held, printing on glass bottles not amounts to manufacture under Section 2 (f). - INDIAN PENAL CODE, 1890 Sections 279 & 304-A: [Dr. Arijit Pasayat & Ashok Kumar Ganguly, JJ] Rash and negligent driving - Accused, driver

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 4; Central Excise Tariff Act, 1985

Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)

and the petition is dismissed. The respondents shall pay costs of the petition throughout. Excise - manufacture - Sections 2 and 4 of Central Excises and Salt Act, 1944, Central Excise Tariff Act, 1985, Finance Bill, 1980, Entries … the purpose of duty has to be the value assessable under the provisions of Section 4 of the Central Excise Act. The respondents claimed that it was not permissible to take into consideration the value of any post-extrusion operations

Kalinga Cement Ltd. Vs. Union of India (Uoi)

Court : Orissa

Subject : Civil

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 2 and 11A(1); Central Excise Rules, 1944 - Rule 9(2); Constitution of India - Article 226

Reported in : 1995(52)ECC10; 1995(79)ELT5(Ori)

G.B. Patnaik, J.1. The order of the Additional Collector, Central Excise and Customs dated 31-3-1992 annexed as Annexure-1 levying duty on 16,143.138 MX of Limestone on a finding that … used in the manufacture of cement and as such dutiable under Heading 25.05 of the Central Excise Tariff Act, 1985, is being impugned in this … a judgment/order passed by a Single Judge in an appeal arising out of a proceeding under a Special Act. Sections 100-A [As inserted by Act 22 of 2002] & 104:[Dr. B.S. Chauhan, CJ, L. Mohapatra & A.S. Naidu,

C.i.T., Mumbai Vs. Emptee Poly-yarn Pvt. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA; Customs Act; Finance Act (No. 2), 2009; Central Excise Act - Sections 2(F)

Reported in : (2010)229CTR(SC)1; 2010(250)ELT321(SC); [2010]320ITR665(SC); JT2010(1)SC456; 2010(I)OLR(SC)500; 2010(1)SCALE571; (2010)2SCC720; 2010(2)LC620(SC)

a blended yarn comprising of polyester and viscose will not amount to manufacture under Section 2(F) of the Central Excise Act. In our view, the said judgment has no application to the facts and circumstances of this case. As … is: Whether twisting and texturising of partially oriented yarn ('POY' for short) amounts to 'manufacture' in terms of Section 80IA of the Income Tax Act, 1961?4. The lead matter in this batch of Civil Appeals is C.I.T.,

Spasa Spares and Services Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

old and used vessels such as tanks etc. would not amount to manufacture under Sec.2 (f) of the Central Excise Act. 1944. In such a situation of the Apex Court held that when there was no change in law … Commissioner was not justified in distinguishing the Hon'ble Apex Court judgment as there has been no introduction of section/chapter notes in the tariff to consider the process of re-rubbering of old and new spindles to be process

Union of India and Others Vs. Piramal Spinning and Weaving Mills Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act - Sections 2

Reported in : 1990(27)ECC331; 1989(23)LC469(Bombay); 1987(31)ELT618(Bom)

permission was granted.4. On 17th March, 1972 Tariff Item 18E was introduced in the First Schedule to the Central Excise Act. It levied duty on 'yarns of all sorts not elsewhere specified'. After the introduction of this Tariff Items, … yarn was a product which came into existence by reason of the process of manufacture as contemplated by Section 2(f) of the Central Excise Act. Having noted the authorities in this regard, the learned Judge described the

indo Rama Synthetics (India) Limited (a Company Incorporated Under the ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 35G; Central Excise Rules, 1944 - Rule 57B; Cenvat Credit Rules, 2001; Cenvat Credit Rules, 2002; Excise Law

Reported in : 2007(6)BomCR302; (2007)109BOMLR1327; 2007(120)ECC15; 2007LC15(Bombay)

on behalf of the respondent. 2. This appeal is filed by the appellant-assessee under Section 35G of the Central Excise Act, 1944 (Act for short) against the order of CESTAT dated 25th January, 2006/20th February, 2006 in Appeal No. … Appeal is dismissed with no order as to costs. Excise - Availment of - Credit of Duty - Sections 2(e) and 35G of the Central Excise Act, 1944 - Rule 57B(iv) of the Central Excise Rules, 1944