Sl.No.

Name of the Assessee

Order No.

Adjudication/ Appellate authority

Issue Involved

17. 

M/s.Indo Germa Products Ltd.,

48/2000 dt.31.10.2000

AC 'D' Division

Regularisation of suo moto credit of the rebate amount claimed.

16.

M/s.Castrol India Ltd.,

66/2001 dt.17.11.2000

AC 'B' Division

Sanction of refund claim in terms of Rule 173L of Central Excise rules, 1944.

15.

M/s. Neptune Refrigeration Co. Ltd.

O-in-O No.6/2000 dated 5.10.2000

Maritime Commissioner

Sanction of rebate claim of Rs.1,20,635/-

14.

M/s. Medopharm

O-in-O 5/2000 dated 31.07.2000

Maritime Commissioner

Rebate of duty of Rs.1,81,060/- granted in excess of FOB value.

13.

M/s. Y.V.S. Trading Co.

O-in-O No.44/2000 dated 9.9.2000

AC, D Division

Sanction of refund of Rs.25 lakhs

12.

M/s. Sudarshan Overseas Ltd.

Order-in-Appeal No.96/2000 (M-I) dated 27.09.2000

Commissioner (Appeals), Chennai

Commissioner (Appeals) set aside the Maritime Commissioner's order-in-original with direction to extend rebate after verification of documents.  Duty amount Rs.1,90,194/-

11.

M/s. Ennore Foundries Ltd.

CEGAT Order No.1457-1462/2000 dated 17.10.2000

CEGAT, SRB, Chennai

Credits were taken on the documents after a period of six months but as the documents were defective and rectified subsequently and credits were taken within six months period after rectification, the said portion of the order was accepted.

10.

Virgo Polymers

O-in-O No.4/2000 dt. 26.7.2000

Maritime Commissioner

Sanction of rebate claim.

9.

Virchow Laboratories

O-in-O No. 3/2000 dt.20.7.2000

Maritime Commissioner

Sanction of rebate claim.

8.

Balmer Lawrie Co. Ltd.

O-in-O No. 42/2000 dt. 30.8.2000

AC, 'D' Division

Sanctioning of refund claim of Rs.72,553/-

7.

Bharat Petroleum Corporation Ltd.

O-in-O No.35/2000 dt. 12.5.2000

AC, 'B' Division

Issue of refund of  duty paid on the condoned portion of I.T. loss.

6.

Indian Oil Corporation Limted

O-in-O No.46/2000 dt. 28.7.2000

DC,  'B' Division

Dropping of further proceedings on the issue of non-inclusion  of difference in actual freight incurred and notional freight.

5.

Indian Oil Corporation Limted

O-in-O No.45/2000 dt. 28.7.2000

DC,  'B' Division

Dropping of further proceedings on the issue of non-inclusion  of difference in actual freight incurred and notional freight.

4.

Indian Oil Corporation Limted

O-in-O No.44/2000 dt. 28.7.2000

DC,  'B' Division

Dropping of further proceedings on the issue of non-inclusion  of difference in actual freight incurred and notional freight.

3.

Indian Oil Corporation Limted

O-in-O No.43/2000 dt. 28.7.2000

DC,  'B' Division

Dropping of further proceedings on the issue of non-inclusion  of difference in actual freight incurred and notional freight.

2.

Ashok Leyland

Tribunal final order No. 1356/2000 dated 29.9.2000

CEGAT, SZB, Chennai

Whether material handling equipments used within the factory premises and spares are eligible for benefit of Modvat credit. The order was accepted considering the involvement of revenue, which is not of recurring nature.

1.

TamilNadu Petroproducts

Tribunal Misc.order No. M/146/2000-NB(DB) dt. 25.7.2000

CEGAT,  Northern Bench , New Delhi

Eligibility of Modvat credit  on Heat transfer oil used directly in the manufacture of final product  LAB which provides required heat for chemical /physical processes without which manufacture of goods is impossible.

1

M/s.Bharat Petroleum Corporation

32/2000

AC 'B' Division

50% of the total amount pre-deposited consequent to Commissioner's (Appeal) order. Refund of Rs.28,97,234/- sanctioned consequent to Commissioner (Appeals) Order-in-Original No.115/99(M) dt.03.12.99 and after causing verifiacation with regard to receipt of AR3As.