Home Highlights September 2011 Year 2011 This

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1. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

2. 100% EOU - packing material used is in the prohibited category - even if the packaging material contains non Bio-degradable plastic but the goods is exported, the...

3. Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

4. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

5. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

6. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

7. Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of...

8. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

9. Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export...

10. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

11. Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI -...

12. Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT

13. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

14. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

15. DTA sale by 100% EOU - once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go...