Home Highlights September 2013 Year 2013 This

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1. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

2. Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had...

3. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

4. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

5. Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only...

6. Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT

7. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

8. The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) to a...

9. 100% EOU - De-bonding - payment of duty on capital goods imported without payment of duty - Wrongful application of rates/period of depreciation - s per the Tribunal’s...

10. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

11. Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the...

12. As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods...

13. Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

14. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

15. Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...