# High Court of Madras holds that the assessee, as a matter of right, is not entitled for details of the inter-departmental communication during the pendency of the showcause notice proceedings... M/s Victoria Marine & Agro Exports Ltd Vs Joint Director General of Foreign Trade, Chennai 2012 TIOL 600 HC MAD CUS.

# Bombay HC holds that when the credit on inputs are reversed before utilisation, the assessee is entitled for benefit of duty free import of inputs under DFIA scheme... Steelco Gujarat Ltd vs. Union of India 2012-TIOL-572-HC-MUM-CUS.

# CESTAT holds that as long as the goods manufactured for a customer bear the brand name of that customer, the SSI exemption would not be available, irrespective of whether the customer sells the goods as such or uses the same as inputs in the manufacture of other goods... Unishilp Electronics P Ltd vs. CCE 2012-TIOL-947-CESTAT-DEL.

# CESTAT holds that the godown has to be treated as place of removal for the purpose of availing input service credit on services such as transportation, storage etc... DSCL Sugar vs. CCE 2012-TIOL-963-CESTAT-DEL.

# CESTAT holds that the Cenvat credit on the capital goods cannot be denied on the ground that the capital goods were not brought into their factory before they were sent to the job worker... CCE vs ATC Beverages Private Ltd 2012-TIOL-1003-CESTAT-BANG.

# CESTAT holds when assessee has entered into different contracts for supply of equipment and erection and installation thereof , value of erection and commissioning shall not be treated as part of assessable value... CCE vs. Kirloskar Oil Engines Limited 2012-TIOL-1057-CESTAT-MUM.

# CESTAT holds that the extra duty deposit (EDD) is in nature of security deposit and hence the provisions of Section 27 does not apply to refund of such amount... CCE vs. Madras Fertilisers Limited 2012-TIOL-984-CESTAT-MAD.

# CESTAT holds that the claim for refund of SAD has to be filed within one year as per Notification 102/2007 and the proviso of Section 27 of Customs Act cannot be read into the Notification... Global International vs. CCE 2012-TIOL-934-CESTAT-DEL.