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1. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

2. Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no...

3. Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD...

4. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...

5. Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

6. Levy of CVD equal to duty of excise on clearance of goods from SEZ unit to DTA unit - Goods were exempted from levy of Duty of excise - levy of CVD is not proper - HC

7. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

8. Waiver of pre deposit - marble slabs and tiles - Benefit of exemption under Notification No. 4/2006 and 78/2006-Cus. - Notification specifically allows benefit of...

9. Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as...

10. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

11. Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

12. Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the...

13. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

14. Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty...

15. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...