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Indian Oil Corporation Ltd vs Commnr. Of Central Excise, Vadodara on 22 October, 2010

On the point of application of CENVAT rules, the counsel for the plaintiff has relied uopn one judgment titled as Essar Oil Ltd. Vs. Commissioner of Central Excise, decided on 16.01.2014, in the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad, in which it has been held that a denial of CENVAT credit by the Commissioner of Central Excise was not justifiable and the court had held that such a credit is permissible.
Supreme Court of India Cites 10 - Cited by 13 - D K Jain - Full Document

Romesh Chander Sethi vs Inder Mohan Sethi & Another on 12 August, 2009

Another judgment relied upon by the plaintiff is Romesh Chander Sethi Vs. Inder Mohan Sethi & Anr., 163 (2009) Delhi Law Times 4, Delhi High Court. It has been held in this case that the defendant did not chose to lead any evidence in rebuttal to dispute the validity of two bills nor she chose to cross examine PW­1 or PW­2 or to appear in the witness box to state on oath that two bills had not been executed by her father and mother. Section 58 of Indian Evidence Act facts which are admitted need not be proved. Thus, if any fact is stated to be admitted by a party then it is not necessary to be proved in evidence.

Janki Vashdeo Bhojwani & Anr vs Indusind Bank Ltd. & Ors on 6 December, 2004

The evidence led by PW­1 can not be relied upon in the light of the judgment Janki Vashdeo Bhojwani and Anr. (supra). In the light of above mentioned observations, it is, therefore, reflected that the plaintiff has not been able to establish his averments against the defendant. Hence, he has not been able to discharge the burden of proving these issued upon him. Therefore, he is not entitled for the recovery.
Supreme Court of India Cites 7 - Cited by 1219 - H K Sema - Full Document
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