Refund - payment of duty initially on captive consumption of ...

Case Laws Central Excise

July 11, 2014

Refund - payment of duty initially on captive consumption of intermediate product which were exempt from duty - It is incidence of duty and not the duty as such which is required to be shown to have not being passed on - AT

View Source

← Previous Next →

Refund - payment of duty initially on captive consumption of ...

Case Laws Central Excise

July 11, 2014

You may also like:

CENVAT Credit - Captive consumption - clearances to Mega Power Project - the exemption for captive consumption of intermediate products has been correctly claimed by the...

Marketability - Excise duty on Intermediate products - Captive consumption - manufacture of edible biscuit which became exempt - the sugar syrup and glucose flavour...

Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT

Refund of cenvat credit - a manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking...

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

When excise duty is exempted, there is no question of payment of additional duty - SC

Duty on intermediate goods - The final product supplied by the appellant against CT-2 certificate cannot be treated as nil duty or exempted goods. In such a case the...

CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment...

Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC

Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein...

Liability of duty on intermediate goods - job-work - it is not the case of the appellant that the Principal manufacturer paid duty at anytime as the goods manufactured...

Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product....

Quick Updates: