CCE vs Magnus Steels (P) Ltd. and Anr.
Modvat Credit-Excise duty on inputs not paid by the supplier-The assessee was entitled to claim MODVAT credit since it had produced invoice from the supplier certifying that inputs had suffered excise duty. The [LexDoc Id : 344001]
Manaktala Chemicals (P) Ltd. vs State of U.P. and Ors.
Reopening of assessment beyond limitation period-Notice issued without proper authority-A notice issued to the assessee for reopening of the assessment beyond the period of four years without the approval of the Commissioner was bad in la [LexDoc Id : 314954]
Premier Films and Anr. vs CTO and Ors.
X-Ray Films-Rate of tax-X-Ray films were taxable under residual entry since it was not covered under the category of 'Photographic films and Plates' in s.5(1)(d) of the Benga [LexDoc Id : 339031]
