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x EXCISE LAW TIMES [ Vol. 372
CENTRAL EXCISE RULES, 1944 :
— Rule 57K - See under MONEY CREDIT SCHEME ................ 56
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 2401 - See under TOBACCO POWDER (SNUFF) ................. 156
— 2403 99 10 - See under TOBACCO ......................... 145
— See also under TOBACCO POWDER (SNUFF) ............. 156
— 2403 99 30 - See under TOBACCO ......................... 145
CENVAT/MODVAT/CENVAT CREDIT OF SERVICE TAX :
— Demand not sustainable as duty paid on exempted goods amounts to
reversal of credit - See under DEMAND ..................... 172
— Fraudulent availment - Evidence - In absence of any evidence of
procuring Bazar Scrap as a replacement of raw material, allegation of
only receipt of invoice and not raw material not established - No
investigations conducted either from suppliers of inputs/raw material
mentioned in invoices or from transporters to establish charge of non-
receipt of goods - Credit not deniable - Rule 14 of Cenvat Credit Rules,
2004 — Synergy Steels Ltd. v. Commissioner of Central Excise, Alwar (Tri. - Del.) ....... 129
— lying unutilized in books of account of tobacco manufacturer who closed
his business and surrendered Central Excise registration, liable to be
refunded in cash - See under REFUND/REFUND CLAIM ........... 81
— of CVD paid on ink imported in bulk container not admissible when such
ink refilled in printing reservoir and printing ink cartridges procured
from third parties and cleared after re-labelling on payment of duty as
such does not amount to manufacture - However, duty paid by assessee
would amount to reversal of credit and no further reversal of credit of
CVD required - Rule 3 of Cenvat Credit Rules, 2004 — Domino Printech India
Pvt. Ltd. v. Commr. of C. Ex., Delhi-III (Tri. - Chan.) .................... 96
CENVAT CREDIT RULES, 2004 :
— Rule 3 - See under CENVAT CREDIT ....................... 96
— Rule 5 - See under REFUND/REFUND CLAIM ................. 81
— Rule 14 - See under CENVAT CREDIT ...................... 129
Change of opinion - Alternative remedy availability not a bar for exercising
writ jurisdiction against belated SCN issued on change of opinion - See
under WRIT JURISDICTION ............................ 30
Chemical Examiner gave two different reports, denial of his cross-
examination amounting to violation of natural justice - See under
ADJUDICATION .................................. 156
Chewing tobacco vis-à-vis Zarda Scented Tobacco, classification of - See
under TOBACCO .................................. 145
Chewing Tobacco and Unmanufactured Tobacco Packing Machine
(Capacity Determination and Collection of Duty) Rules, 2010 - See
under REFUND/REFUND CLAIM ........................ 81
Clandestine removal and undervaluation, third party evidence not reliable -
See under DEMAND ................................ 129
— of goods not established with cogent evidence, demand not sustainable -
See under DEMAND ................................ 121
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