Collector of Central Excise, New Delhi v. M/s. Ballarpur Industries Ltd.

Sundaresh Bhatt vs. Central Board of Indirect Taxes and Customs

Bench: HON'BLE THE CHIEF JUSTICE

…this Court has held in Laxmikant and Others (supra) as under : “4. Apart from that the High Court overlooked the conditions of auction which had been notified and on basis of which the aforesaid public auction was held. Condition No. 3 clearly said 32 (1986) 4 SCC 566 33 (2003) 8 SCC 100 Page 49 of 59 Civil Appeal No.7722 of 2021 and Civil Appeal No.7731 of 2021 that after the auction of the plot was over, the highest bidder had to remit 1/10 of the amount of the highest bid and the balance of the premium amount was to be remitted to the trust office within thirty days “from the date of the letter informing co…

G K Rudramuniswamy vs. The District Caste Verification Committee

Accordingly, writ petition stands dismissed

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.56187/2013(Gm-Cc) Between:

…also its normal work. We consider that the High Court was right in dismissing the appellant's petition as well as the appeal.” 9. The Hon’ble Apex Court in the case of State of M.P. and others Vs. Nandlal Jaiswal and others reported in (1986) 4 SCC 566 at paragraph 22 has held as under: “ Before we proceed to consider this question, we may point out that Acting Chief Justice, J.S. Verma, who delivered the main judgment in the writ petitions, did not make any comments against the conduct of the State Government in granting to the existing contractors the right to construct distilleries and…

M/S Meridian Industries Ltd vs. Commr.of Central Excise

…iscussion followed in the said judgment: “13. The expression “raw material” is not a defined term. The meaning has to be given in the ordinary well-accepted connotation in the common parlance of those who deal with the matter. In Ballarpur case (1989) 4 SCC 566 it was inter alia observed as follows: (SCC p. 572, para 14) “14. The ingredients used in the chemical technology of manufacture of any end product might comprise, amongst others, of those which may retain their dominant individual identity and character throughout the process and also in the end product; those which, as a result…

M/S Meridian Industries Ltd vs. Commr.of Central Excise

…iscussion followed in the said judgment: “13. The expression “raw material” is not a defined term. The meaning has to be given in the ordinary well-accepted connotation in the common parlance of those who deal with the matter. In Ballarpur case (1989) 4 SCC 566 it was inter alia observed as follows: (SCC p. 572, para 14) “14. The ingredients used in the chemical technology of manufacture of any end product might comprise, amongst others, of those which may retain their dominant individual identity and character throughout the process and also in the end product; those which, as a result…

M/S Maruti Suzuki Ltd vs. Commr.of Central Excise-III, Delhi

…electricity generation comes within the ambit of the definition because it is integrally connected with the manufacture of the final product. 14. In the case of Collector of Central Excise, New Delhi v. M/s. Ballarpur Industries Ltd. reported in (1989) 4 SCC 566 the difference between the expression “used in the manufacture” and “used as input (raw material)” was highlighted. In that judgment, it was held that undoubtedly the said two expressions are distinct and separate, but, when an ancillary process (like electricity generation) aids the making of an end product, then, the ancillary 2…

M/S. Asian Peroxides Ltd vs. Commnr. of Central Excise, Guntur

The appeals are disposed of accordingly

Bench: The Cestat The Issue Related To The Eligibility Of The Appellant For The Benefit Of Exemption Under Notification No.8/97-Ce Dated 1

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICITON CIVIL APPEAL NOS.5842-5843 OF 2004 M/s. Asian Peroxides Ltd. … Appellant Versus Commnr. of Central Excise, Guntur …Respondent With CIVIL APPEAL NOS. 3644-3645 OF 2005 JUDGMENT Dr. ARIJIT PASAYAT, J. 1. In these appeals challenge is to the order by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (in short the ‘CESTAT’). Before the CESTAT the issue related to the eligibility of the appellant for the benefit of exemption under Notification No.8/97-CE dated 1 1.3.1997 for Hydrogen Peroxi…