Adjudication proceedings not required for recovery of cenvat credit availed on HSD along with interest as per Section 112 of Finance Act 2000... Union of India & Ors. Vs Maharaja Shree Umaid Mills - 2013 TIOL 66 SC CX.
When installation and testing charges not shown separately in invoice excise duty cannot be paid by deducting same from price... Sukalp Agencies vs CCE - 2013 TIOL 1066 HC ALL CX.
Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture... Win Enterprises vs CCE - 2013 TIOL 1777 CESTAT MAD LB.
Services of consulting engineer for developing prototype is an eligible input service for manufacturer... DGM, Tata Motors Ltd vs CCE - 2013 TIOL 1815 CESTAT MUM.
Clearance of flux cored wire to sister unit for repair and maintenance assessable under Rule 8 of Excise Valuation Rules... CCE vs Diffusion Engineering Ltd - 2013 TIOL 1856 CESTAT MUM.
Construction service used for constructing canteen building is an eligible input service... Positive Packaging Industries vs CCE - 2013 TIOL 1849 CESTAT MUM.
Carpet, jack assembly and rear visual barriers are accessories of vehicle and hence value of such accessories are not to be added to assessable value... Piaggio Vehicles Pvt Ltd vs CCE - 2013 TIOL 1831 CESTAT MUM.
Defective goods returned back to the factory on which credit taken and subsequently written-off in the books - No duty payable as duty is payable on removal and goods are lying in factory... Commissioner of C.Excise, Nagpur Vs Rallis India Ltd - 2013 TIOL 1911 CESTAT MUM.
SAD refund not to be denied on the ground that the declaration is not in the prescribed format... Singhania Chemicals vs CCE - 2013 TIOL 1853 CESTAT DEL.