Mewar Polytex Ltd. vs UOI and Ors.
Modvat credit: Claim of credit after filing declarations-Availment of modvat credit on indigenous input-The Supreme Court, on the question whether the claiming of modvat credit after filing the declarations in Form AR4 would entitle the assessee to modva [LexDoc Id : 399566]
CCE vs RPG Life Sciences Ltd.
Samples drawn for testing: Samples cleared within the factory for testing and consumed in the process of testing-No case of non-maintenance of books or accounts relating to samples drawn, Question of demanding duty not arising, Order holding no duty payable for samples sustainable-The assessee had submitted that samples drawn for testing were not cleared out of the factory but were cleared within the factory for testing and that [LexDoc Id : 403754]
Ganges Mfg. Co. Ltd. vs UOI
Application for waiver of pre-deposit of duty and penalty: Order directing deposit of penalty-Price difference in between factory gate sale and consignment sale not considered, Company declared sick by BIFR, Financial hardship of company not considered, Impugned order quashed and set aside-A show cause notice was served upon the petitioner in connection with payment of excise duty for the relevant period. On appeal for waiver of pre-depo [LexDoc Id : 404474]