Just a Info:
The Instructions on the Crosswalk-Site https://crosswalk-project.org/#documentation/getting_started/windows_host_setup become updated.
The JAVA_HOME Environment-Variable needs to be
C:\Program Files\Java\jdk1.7.0_60
instead of
C:\Program Files\Java\jdk1.7.0_60\bin
and now i can build the apk with Crosswalk, with comand-line and the eclipse-plugin (eclipse 4.3.2)
Thanks to townxelliot in the Crosswalk-IRC 
Eclipse-Android Dev-Tools Repository :
https://dl-ssl.google.com/android/eclipse/
Crosswalk Eclipse-Plugin:
just build it with a fresh eclipse-version
