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1. Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier...

2. Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...

3. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

4. Remission of duty - appellant is liable to discharge Customs duty liability on the imported raw materials destroyed as such in the fire accident or the imported raw...

5. CENVAT Credit - capital goods - Pallet Racking System - the racks involved were used for storing raw materials and finished goods in the store room and that Pallet...

6. Seeking to release the raw materials, goods, stock and finished goods seized and detained by the official respondents - A mere lock and seal of the premises is not...

7. CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

8. Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge...

9. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

10. Extended period of limitation - Liability to discharge duty by the job worker - the issue of liability to discharge duty on the processed goods by the job worker when...

11. Clandestine Removal - Grey Fabrics - It is also found that on the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and...

12. Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied...

13. Diversion of goods supplied against CT-1 to the local market - even if there was clearance in excess of permissible limit it may amount to be case of diversion of...

14. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

15. Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...