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1. 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...

2. Classification of imported goods - Cheese Polvaromas (semi-finished) / Cheese Polvaromas (semi-finished flavour compound) - The impugned goods are classifiable under CTH...

3. Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing',...

4. Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main...

5. Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said...

6. Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the...

7. The issue of reversal of credit arises only when the final product destroyed in fire and not in case of semi finished goods - demands raised against the appellant for...

8. Manufacture - there is no purchase order for such glazed panels by the clients in the present case - the indivisible works contract talks about installation of glazed...

9. Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,...

10. Waiver of a pre-deposit of duty - fabrication and erection of structural glazing - curtain wall/structural glazing - stay granted - HC

11. Rule 25 of the Central Excise Rules, 2002 regarding confiscation of raw material/semi-finished goods - Rule 25, under which the semi-finished processed goods has been...

12. 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...

13. Nature of transaction - service or goods - transfer of rights and privilege of export of sugar quota - the transaction in question regarding sale of rights and privilege...

14. Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

15. Export subsidy on export of sugar - there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an...