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1. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

2. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

3. 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 ,...

4. If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which...

5. 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),...

6. The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

7. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

8. Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar...

9. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

10. When excise duty is exempted, there is no question of payment of additional duty - SC

11. Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied...

12. 100% EOU - Levy of Central Excise Duty - cotton waste generated in manufacturing of the finished products and cleared in the domestic tariff area - Once it is held that...

13. Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized...

14. Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the...

15. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...