Hindustan Polymers v. Collector of Central Excise

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…for delineation on the said issue. Accordingly, the order of the Tribunal is set aside to the said limited extent. We may hasten to clarify, our setting aside of the order would not have no effect whatsoever for the assessment years 1981 to 1985. 1 (1989) 4 SCC 323 4 Page 5 JUDGMENT 4. It is necessary to mention here that for the subsequent period, i.e. 1976-1980, the matter is still subjudice before the adjudicating authorities and I am not concerned with the same. The present batch of appeals relates to the period 1981-1985. It is apt to note here that when the batch of appeals was listed befor…

M/S. Tata Chemicals Ltd vs. Collector of Central Excise

The appeals are dismissed

…for delineation on the said issue. Accordingly, the order of the Tribunal is set aside to the said limited extent. We may hasten to clarify, our setting aside of the order would not have no effect whatsoever for the assessment years 1981 to 1985. 1 (1989) 4 SCC 323 4 Page 5 JUDGMENT 4. It is necessary to mention here that for the subsequent period, i.e. 1976-1980, the matter is still subjudice before the adjudicating authorities and I am not concerned with the same. The present batch of appeals relates to the period 1981-1985. It is apt to note here that when the batch of appeals was listed befor…

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…Ltd. [AIR 1963 SC 791 : 1963 Supp (1) SCR 586] (2) South Bihar Sugar Mills Ltd. v. Union of India [AIR 1968 SC 922 : (1968) 3 SCR 21] (3) Bhor Industries Ltd. v. CCE [(1989) 1 SCC 602 : 1989 SCC (Tax) 98] (4) Hindustan Polymers v. CCE [(1989) 4 SCC 323 : 1990 SCC (Tax) 118 : (1989) 43 ELT 165] (5) CCE v. Ambalal Sarabhai Enterprises (P) Ltd. [(1989) 4 SCC 112 : 1989 SCC (Tax) 584 : (1989) 43 ELT 214 : JT (1989) 3 SC 341] (6) Union Carbide India Ltd. v. Union of India [(1986) 2 SCC 547 : 1986 SCC (Tax) 443 : (1986) 24 ELT 169 : JT 1986 SC 453] (7) A.P. State Electricity Board…

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…Ltd. [AIR 1963 SC 791 : 1963 Supp (1) SCR 586] (2) South Bihar Sugar Mills Ltd. v. Union of India [AIR 1968 SC 922 : (1968) 3 SCR 21] (3) Bhor Industries Ltd. v. CCE [(1989) 1 SCC 602 : 1989 SCC (Tax) 98] (4) Hindustan Polymers v. CCE [(1989) 4 SCC 323 : 1990 SCC (Tax) 118 : (1989) 43 ELT 165] (5) CCE v. Ambalal Sarabhai Enterprises (P) Ltd. [(1989) 4 SCC 112 : 1989 SCC (Tax) 584 : (1989) 43 ELT 214 : JT (1989) 3 SC 341] (6) Union Carbide India Ltd. v. Union of India [(1986) 2 SCC 547 : 1986 SCC (Tax) 443 : (1986) 24 ELT 169 : JT 1986 SC 453] (7) A.P. State Electricity Board…

Commissioner of Income Tax vs. Agricultural Market Committee

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Madley Pharmaceuticals Ltd vs. Commnr of Central Excise&Customs, Daman

…r excise law if the said article is not `goods’ known to the market. Marketability, therefore, is an essential ingredient in order to be dutiable under the Schedule to Central Excise Tariff Act, 1985.” 12) In Hindustan Polymers v. CCE (1989) 4 SCC 323, this Court observed: “11. Excise duty is a duty on the act of manufacture. Manufacture under the excise law, is the process or activity which brings into being articles which are known in the market as goods and to be goods these must be different, identifiable and distinct articles known to the market as such. It is then and the…

Asstt Collector of Central Excise vs. Bata India

…. It is only when excise duty is actually payable that the duty element can be excluded from the wholesale price. Sabyasachi Mukharjee, J. (as his Lordship then was) pointed out in the case of Hindustan Polymers v. Collector of Central Excise (1989) 4 SCC 323 that the two sub-clauses of Section 4(4)(d) dealt-with abatements or deductions in respect of actual burdens, either by way of an expenditure or discount, borne by the assessee. If the assessee has not allowed any trade discount, he cannot ask for deduction of the same from his price. If he does not have to pay any tax as a matter of f…