Search Results Page

Search Results

1 - 5 of 5 (0.32 seconds)
Commissioner Of Central Excise ... vs M/S Jai Ganesh Processors on 11 March, 2011 cites

Collector Of Central Excise, Patna vs Usha Martin Industries on 28 August, 1997

It is also brought to the notice that since 1980, it has been the consistent stand of the Government that whenever the inputs are exempted from duty liability under a notification, they were always to be treated as duty paid inputs and that is evident from series of circulars issued by Central Board of Excise & Custom from 1980 to 1985 and in that regard attention is sought to be drawn to the decision of the Apex Court in CCE, Patna vs. Usha Martin Industries reported in 1997(94) ELT 460 (SC). Attention is also drawn to the Circular dated 26.09.2002 issued by the Board withdrawing previous circulars and further issuance of the circular dated 10.12.2002 in relation to the clarification on the point of rate of duty.
Supreme Court of India Cites 7 - Cited by 113 - Full Document

Collector Of Central Excise, Vadodra vs M/S. Dhiren Chemical Industries on 12 December, 2001

It is further contention on behalf of the appellants that while the judgment in Dhiren Chemical case was delivered on 12.12.2001, the notification in question came to be issued in March 2002. Being so, the Legislature and the Government were fully aware of the said C.E.A. No.228 of 2010 5 decision of the Apex Court when the said notification was issued and precisely for the same reason, care was taken to clarify in the condition itself that the expression "appropriate duty" would also include the eventuality wherein the yarn and fabric is not subjected to the actual payment of the duty.
Supreme Court of India Cites 2 - Cited by 203 - Full Document

Cce, Ludhiana vs M/S Prem Industries on 18 March, 2009

Earlier view that inputs exempted from duty were treated as duty paid inputs as per the judgment of the Hon'ble Supreme Court in CCE, Patna v. Usha Martin Industries 1997(94) ELT 460 was reflected in various circulars and circular was issued by the department only on 26.9.2002 withdrawing the earlier circulars, which position was C.E.A. No.228 of 2010 4 noticed by the Tribunal in its earlier judgment in Morarjee Gokuldas Spg. & Wvg. Co. Ltd. v. CCE, Mumbai 2005(190) ELT 217 and CCE, Ludhiana v. Prem Industries 2009(168) ECR 0133 (Tri. New Delhi). Explanation to the notification created a fiction on treating the exempted inputs to be duty paid inputs.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 11 - Full Document
1