Rule 6 of Cenvat rules regarding payment of 8% on value of exempted goods not applicable for by-products cleared without payment of duty - UOI vs Hindustan Zinc Ltd - 2014-TIOL-55-SC-CX.
Issue regarding treatment of ‘depot’ as place of removal during the period prior to amendment of Section in 1998 remanded to adjudicating authority - UOI vs Mahindra & Mahindra - 2014-TIOL-58-SC-CX.
Interest on delayed refund is automatic and cannot be denied on the ground that the party had given in writing that no interest would be claimed - Siddhant Chemicals vs UOI - 2014-TIOL-676-HC-ALL-CX.
In case of dismissal of appeal by Tribunal on account of delay, the proper remedy is to file an appeal under Section 35 G of the Central Excise Act - Pawan Enterprise & Another vs UOI - 2014-TIOL-856-HC-GUW-CX.
Exemption under Notification No. 40/95 for manufacture without power is available when power is used in relation to incidental operations - CCE vs Dhanalakshmi Cloth Dyeing and Printing works - 2014-TIOL-696-HC- AP-CX.
To claim rebate of duties paid on export of goods, duties will have to be paid at the time of export and not at a later point of time with interest. - Santhar Automobiles vs Joint Secretary - 2014-TIOL-826-HC-DEL-CX.
Supply of television sets to agency of Tamilnadu Government for free distribution to people is subject to valuation under Section 4A as supplies are not made to an ‘industrial or institutional consumer’ - PG Electroplast Ltd vs CCE - 2014-TIOL-861-CESTAT-DEL.
Amendment in Rule 2 (l) of Cenvat Rules omitting credit of service tax paid on activities relating to business is not retrospective - JK Cement Works vs CCE - 2014-TIOL-848-CESTAT-DEL.