Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Process undertaken on the TV sets received back cannot be ...

Case Laws     Central Excise

November 10, 2014

Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT

View Source

 


 

You may also like:

  1. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

  2. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

  3. Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

  4. Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been...

  5. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

  6. Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in...

  7. CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the...

  8. Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be...

  9. Process amounting to manufacture or not - processes to refine and purify the various petroleum products (Petroleum Benzine and Hexane) to obtain specified grade of...

  10. TP adjustment on account of back-to-back counter bank guarantee - TPO, by considering the rate charged by Bank of Baroda for issuance of guarantee against 100% counter...

  11. Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global -...

  12. Even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said...

  13. Entitlement to deduction under section 80HHBA - sale of scrap - scrap materials come within the manufacturing process of the industrial undertaking in the manufacture of...

  14. Adjustment of CENVAT Credit - process of packing of bought out items and manufactured items undertaken by the appellant to make CJK which was not amount to manufacture -...

  15. Whether by adopting the process of edge cutting of the tubular form of PVC film, the appellant can be said to have undertaken the process of manufacture - Held no - AT

 

Quick Updates:Latest Updates