CESTAT Weekly Round Up
This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan....
![Molasses used in Production of Rectified Spirit falls under ‘Final Product’ is Eligible to Avail CENVAT Credit of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Molasses-Production-of-Rectified-Spirit-CENVAT-Credit-of-Customs-Duty-CENVAT-Credit-Customs-Duty-CESTAT-taxscan.jpg "Molasses used in Production of Rectified Spirit falls under ‘Final Product’ is Eligible to Avail CENVAT Credit of Customs Duty: CESTAT [Read Order]")
![Delay in Refund of CENVAT Credit of Customs Duty: CESTAT Orders Refund Along with 12% Interest from date of deposit till Realization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delay-in-Refund-of-CENVAT-Credit-of-Customs-Duty-Delay-in-Refund-of-CENVAT-Credit-Delay-in-Refund-Refund-CENVAT-Credit-Customs-Duty-Interest-from-date-of-deposit-taxscan.jpg "Delay in Refund of CENVAT Credit of Customs Duty: CESTAT Orders Refund Along with 12% Interest from date of deposit till Realization [Read Order]")
Excise Duty wrongly Collected is liable to Refund even in the absence of Statutory Provisions: Delhi HC [Read Order]
In a recent judgement, the Delhi High Court held that excise duty wrongly collected is liable to refund even in the absence of statutory provisions. Goldy Engineering Works and Sharp Moulds and...
![Excise Duty wrongly Collected is liable to Refund even in the absence of Statutory Provisions: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Excise-Duty-wrongly-Collected-Refund-even-in-the-absence-of-Statutory-Provisions-Delhi-HC-TAXSCAN.jpg "Excise Duty wrongly Collected is liable to Refund even in the absence of Statutory Provisions: Delhi HC [Read Order]")
Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]
Quashing the excise duty demand the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the process of re-crystallisation and distillation does not manufacture...
![Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Process-Re-Crystallisation-Distillation-Manufacture-Central-Excise-Act-CESTAT-Excise-Duty-Demand-TAXSCAN.jpg "Process of Re-Crystallisation and Distillation not Manufacture under Central Excise Act: CESTAT quashes Excise Duty Demand [Read Order]")
Exemption of Excise Duty not availed on Chemical Products manufactured after 01.07.2017 not eligible for budgetary support: Jammu & Kashmir and Ladakh HC
The Jammu & Kashmir and Ladakh High Court has held that budgetary support is not allowable since the exemption of excise duty is not availed on chemical products manufactured after 01.07.2017. ...
CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the cenvat credit on invoices issued by unregistered dealer, when actual receipt of goods not disputed. ...
![CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-allows-Cenvat-Credit-on-Invoices-issued-by-Unregistered-Dealer-Actual-Receipt-of-Goods-not-Disputed-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]")
Interest and Penalty against Cipla for incorrectly availed CENVAT Credit on Input Services dropped without a Speaking Order: CESTAT quashes Order [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the order by the Commissioner since the interest and penalty against Cipla Ltd for incorrectly availed...
![Interest and Penalty against Cipla for incorrectly availed CENVAT Credit on Input Services dropped without a Speaking Order: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-Penalty-Cipla-CENVAT-Credit-on-input-services-input-services-speaking-order-CESTAT-Order-taxscan.jpg "Interest and Penalty against Cipla for incorrectly availed CENVAT Credit on Input Services dropped without a Speaking Order: CESTAT quashes Order [Read Order]")
Excise Duty Payable is Revenue Neutral if it reconciles with CENVAT Credit: CESTAT directs re-adjudication subsequent to Reconciliation Exercise
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) overturned the imputed order and directed the adjudicating body to re-adjudicate the case following a reconciliation...
Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand as no under-valuation in costing of footwear components, thereby granting...
![Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Bat-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-Under-Valuation-in-Costing-of-Footwear-Components-Costing-of-Footwear-Components-taxscan.jpg "Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]")