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Commissioner of Central Excise v. Bajaj Auto Ltd.

 Supreme Court of India


ANAYLITICAL VIDEO:
INTRODUCTION

The dispute in Commissioner of Central Excise v. Bajaj Auto Ltd. arose out of the excise liability on Cylinder Block Piston Assembly (CBPA) manufactured by the respondent and various connected issues relating to CENVAT credit and the excisability of aluminium ash and dross.

Bajaj Auto Ltd. was engaged in the manufacture of two-wheelers, three-wheelers and cylinder blocks. For manufacturing the final assembly, it purchased duty-paid components such as:

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