GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Where inputs used completely in manufacture of final product and by-product also produced, maintenance of separate accounts for inputs not necessary : Union of India v. Hindustan Zinc Ltd. P. 333
F Writ petition challenging validity of show-cause notice and vires of rule, maintainable : Union of India v. Hindustan Zinc Ltd. P. 333
F Interest liability arises only upon determination of value or duty by adjudicating authority : Commissioner of Central Excise v. Aksh Optifibre Ltd. (Raj) P. 272
F Sugar cess not fee but excise duty and assessee entitled to Cenvat credit in respect of cess paid as additional duty on imported raw sugar : Commissioner of Central Excise, Customs and Service Tax v. Shree Renuka Sugars Ltd. (Karn) P. 277
F General period of limitation not applicable to collection of duty under compound levy scheme for hot re-rolling mills: Kalai Magal Alloys Steel P. Ltd. v. Customs Excise and Service Tax Appellate Tribunal (Mad) P. 294
F Where range office report supporting fact that unit becoming defunct from 1-4-1998 not challenged or disputed, demand for payment of duty for period from April, 1998 to March, 1999 not sustainable : Kalai Magal Alloys Steel P. Ltd. v. Customs Excise and Service Tax Appellate Tribunal (Mad) P. 294
F Where assessee availing benefit of compound levy scheme, adjustment of Modvat credit as against liability under rule 96ZP does not arise : Kalai Magal Alloys Steel P. Ltd. v. Customs, Excise and Service Tax Appellate Tribunal (Mad) P. 294
F Assessee entitled to credit of duty paid on plastic pallets required for warehousing of bottles to avoid seepage in bottle cartons : Commissioner of Customs and Central Excise v. Ace Glass Container Ltd (Uttarakhand) P. 303
F Order of Appellate Tribunal decided on basis settled principles and holding assessee not liable to pay duty, not interfered with : Commissioner of Customs and Central Excise v. Indian Oil Corporation Ltd. (MP) P. 310
F High Court order remanding matter to Appellate Tribunal for reconsideration without taking any positive view regarding condonation of delay, Appellate Tribunal to decide matter and review application of decision rejected : Raltronics India P. Ltd. v. Customs, Excise and Service Tax Appellate Tribunal (All) P. 314
F Insertion of clauses (f) and (G) in paragraph 5 of Notifications Nos. 38/1997 and 16/1997 respectively not be read as having retrospective effect : Commissioner of Central Excise v. Customs, Excise and Service Tax Appellate Tribunal (Mad) P. 317
F Delay of 11 years and 227 days by Department in filing reference not explained, financial affairs arranged by assessee need not be disturbed at such distance of time : Commissioner of Central Excise v. Moon Beverages Ltd. (All) P. 348
F Process of dipping imported plywood in boiling chemicals for improving quality of wood not manufacture : Associates Lumbers P. Ltd. v.CCE (Trib.-Mum) P. 258
F Question of manufacture to be examined in facts and circumstances of each case : Associates Lumbers P. Ltd. v.CCE (Trib.-Mum) P. 258
F Where differential duty becoming payable under Note 5 introduced as part of Act with retrospective effect from 1-3-1986, interest to be paid only from first day of succeeding month succeeding date on which Note 5 became part of Act : Ennar Refineries P. Ltd. v. CCE and Customs (Trib.-Bang) P. 266
F Notifications :
Foreign Trade (Development and Regulation) Act, 1992 : Notification under section 5 : Amendments in Schedule 2 to ITC (HS) Classifications of Export and Import Items P. 89, 90, 91, 92, 94
Notification No. 3(RE-2012)/2009-14 : Amendments P. 94, 95, 96
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