# Section 11 of the Central Excise Act, 1944 has no over-riding effect over the SARFAESI Act or for that matter DRT Act in matters of revenue recovery…Industrial Development Bank Of India Ltd Vs Deputy Commissioner (Arrears Recovery Cell), Central Excise And Customs - 2012 TIOL 803 HC AP.
# Homogenisation of cement does not amount to manufacture…L & T Ltd vs. Principal Secy.Dept of Indus & Commerce, Bangalore - 2012 284 ELT 170 Kar.
# Ceiling of 10 lakhs fixed for revenue to appeal against Tribunal orders is applicable retrospectively...CIT vs. Ranka & Ranka - 2012 284 ELT 185 Kar.
# Section 37 B of Central Excise Act, 1944 read with Rule 31 of Central Excise Rules, 2002 does not entitle Department to issue clarification on applications from any person...Inox Air Products vs CCE - 2012-TIOL-856-HC-MAD-CX.
# Consultancy Charges and Product development charges are expenses which are not attributable to the job work and hence cannot be added to the assessable value of job worker…CCE vs Ontop Pharmaceuticals Limited - 2012-TIOL-1360-CESTAT-BANG.
# No duty shall be demanded on clearance to SEZ in cases of failure to furnish proof of receipt when it is proved that there is no diversion of goods for domestic consumption and that goods are properly accounted…Hindustan Dorr Oliver Ltd vs CCE - 2012-TIOL-1395-CESTAT-AHM.
# Department is not at liberty to adjust monies refundable to assessee under one or other pretext in absence of definite crystallised demands…Kisan Sahakari Chinni Mills Ltd vs CCE - 2012 TIOL CESTAT DEL.
# Transportation charges incurred on account of transfer of petroleum products from terminal points to company owned outlets not includible in assessable value for period prior to 14.05.03 …CCE vs BPCL - 2012-TIOL-1481-CESTAT-BANG.
# Transfer of credit under Rule 10 of Cenvat Credit Rules does not stipulate that credit can be transferred only when existing factory is shifted to a new place. Allows transfer of credit from a closed unit to another existing unit…Fabrico India Private Ltd vs CCE - 2012-TIOL-1446-CESTAT-DEL.
# Demurrage and other incidental charges for goods detained in the customs area are required to be paid by the exporter-consignor even if such goods were illegally detained…Lumix Export & Import Vs CC - 2012-TIOL-1350-CESTAT-MAD.
# Relevant date for determination of rate of duty in case of export is date of let-export…CCE, CC & ST, BBSR-I Vs M/s Kashvi Power And Steel P Ltd - 2012 TIOL 1277 CESTAT KOL.
# Taxable value for purpose of import of services to include tax deducted at source...T.V.S. Motor Co. Ltd vs CCE - 2012 28 STR 150 (Tri-Che).
# SEZ unit procuring services from DTA and exporting output service is entitled for refund under Rule 5 even though the input services could have been procured without paying service tax...Global Advertisement Services Pvt Ltd vs CCE - 2012 TIOL 1478 CESTAT MUM.