Option for payment of duty - SSI Exemption - Assessee in our ...

Case Laws Central Excise

April 8, 2014

Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on the final product by taking Cenvat Credit - HC

View Source

← Previous Next →

Option for payment of duty - SSI Exemption - Assessee in our ...

Case Laws Central Excise

April 8, 2014

You may also like:

In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries...

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...

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

Option to avail full exemption or partial exemption with CENVAT Credit - appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006...

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause...

Reversal of Cenvat Credit - applicability of Rule 6(3) of CCR - This tribunal time and again taken a view that whether option is availed in advance or later stage it is...

SSI Exemption - CENVAT credit - whether availing the benefit of MODVAT/CENVAT credit in respect of branded goods of third parties manufactured by the assessees on job...

Denial of CENVAT Credit - SSI Exemption - delayed reversal of cenvat credit - in respect of inputs lying in stock or used in any finished excisable goods lying in stock...

SSI exemption - switchover from discharging normal excise duty - Their payment of duty upto 31/08/2005 clearly shows that they have not opted for exemption under the...

SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

Quick Updates: