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2020 ] INDEX - 1st July, 2020 xi
Central Excise Notifications (Contd.)
— Notification No. 6/2006-C.E. - See under REFUND/REFUND CLAIM ..... 68
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 3823 - See under CABLE FILLING COMPOUND ................. 98
CENVAT/MODVAT/CENVAT CREDIT OF SERVICE TAX :
— accumulated due to closure of factory of which refund denied, there being
no error apparent on record, ROM application not sustainable - See
under RECTIFICATION OF MISTAKE ...................... 130
— Input services - Services used for setting up factory - Deletion of words
“setting up” from definition of input services not make any difference in
respect of impugned services - Adjudicating Authority had not allowed
benefit under that expression of definition which has been challenged by
Revenue - Findings of Adjudicating Authority that said services were
covered by expression “used in or in relations to manufacture of final
products” undisturbed in Appellate order - Assessee entitled to credit of
the disputed services under expression “used in or in relation to
manufacture of final products” - Rules 2(l) and 14 of Cenvat Credit Rules,
2004 — Supreme Industries Ltd. v. Commissioner of C. Ex. & S.T., Vadodara-II (Tri. -
Ahmd.) ......................................... 97
CENVAT CREDIT RULES, 2004 :
— Rule 2(l) - See under CENVAT CREDIT ...................... 97
— Rule 14 - See under CENVAT CREDIT ....................... 97
Cess - Clean energy cess - Not chargeable on goods falling under Heading
2704 of Customs Tariff Act, 1975 - That it was self-assessment which
included cess or that provisional assessment had been sought only for
purpose of ship demurrage charges not to matter - Appellate order
allowing assessee’s appeal setting aside finalisation of six bills of entry
and ordering re-assessment after excluding Clean Energy Cess affirmed -
Sections 18 and 128 of Customs Act, 1962 — Commissioner of Customs (Port),
Kolkata v. Narsingh Ispat Limited (Tri. - Kolkata) ...................... 118
Clandestine removal not sustainable on account of difference between value
of sales in Excise returns and IT return - See under DEMAND .......... 98
Classification of Cable Filling Compound (CFS) and Cable Cleaning
Compound (CCC) - See under CABLE FILLING COMPOUND (CFC) ..... 98
— Suspension of CHA licence not sustainable on classification issue against
importer - See under CUSTOMS HOUSE AGENT ................. 10
Clean energy cess not chargeable on goods falling under Heading 2704 of
Customs Tariff Act, 1975 - See under CESS .................... 118
Clubbing of clearances of two units operating from same premises to deny
SSI benefit sustainable - See under DEMAND ................... 98
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 108 - See under INVESTIGATION ..................... 42
— Section 133 - See under INVESTIGATION ..................... 42
— Section 155 - See under INVESTIGATION ..................... 42

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