LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

35L(1)(b) of the Act, 1944. C. SUBMISSIONS ON BEHALF OF THE PARTIES (I). Submissions on behalf of the appellant/assessee 15. Mr. Prakash Shah, the learned Senior Counsel appearing on behalf of the assessee, submitted that the contract was for designing, procuring, manufacturing and supplying of machinery and equipment for a steam generating plant and to do other works

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

35L(b) of the Central Excise Act, 1944, as made applicable to Service Tax matters by Section 83 of the Finance Act, 1994. A. BRIEF FACTS 5. Succinctly stated, the facts relevant and essential for disposal of these appeals are noted hereinbelow. 6. The respondent, a partnership firm which was engaged in business of purchasing, selling, developing, and dealing

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

35L(b) of the Act 1944. 13. The revenue has in its memorandum of appeal formulated the following questions of law for consideration of this Court:­ 6 “(i) Whether the Tribunal is right in holding that the transaction in the present case results in the right to use the software and would amount deemed sale? (ii) Whether the Antivirus Software

M/S PRAGATI SILICONS PVT. LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

The appeal is allowed

35L(b) of the Central Excise Act, 1944 (hereinafter referred to as "the Act"). The Tribunal by the impugned order has rejected the appeal filed by the appellant seeking the classification of "plastic name plates" under Chapter 87 as ‘parts and accessories’ of motor vehicles and instead classified it as ‘other plastic products’ under Chapter 39. FACTS 1. The appellant

M/S. INDCON STRUCTURALS (P) LTD. vs. COMMNR. OF CENTRAL EXCISE, CHENNAI

1 of 5 CASE NO.: Appeal (civil) 1489 of 2001 PETITIONER: M/s Indcon Structurals (P) Ltd RESPONDENT: Commissioner of Central Excise, Chennai DATE OF JUDGMENT: 17/04/2006 BENCH: Ashok Bhan & Lokeshwar Singh Panta JUDGMENT: J U D G M E N T Lokeshwar Singh Panta, J. This Statutory Appeal is filed by M/s Indcon Structurals (P) Limited under Section 35L

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. ALDEC CORPORATION

Appeals are dismissed, with

1 of 10 CASE NO.: Appeal (civil) 7814-7817 of 2004 PETITIONER: Commissioner of Central Excise,Hyderabad-II. RESPONDENT: M/s Aldec Corporation & Others DATE OF JUDGMENT: 26/09/2005 BENCH: B.P. SINGH & S.H. KAPADIA JUDGMENT: J U D G M E N T KAPADIA, J. The issue involved in these civil appeals under section 35L(b) of Central Excise

COLLECTOR OF CENTRAL EXCISE JAIPUR vs. ASSOCIATED STONE INDUSTRIES

B] J.K. Cotton Mills v.S.T. Officer, [1965] 1 SCR 900; Union of lndia v. Delhi Cloth & General Mills, [1963] Supp. 1 SCR 586, relied on. 3.1 The transfer of raw material to the reacting vessel is a preliminary operation but it is part of a continuous process ,but for which the manufacture would be impossible. The handling