Area based exemption - expansion of an eligible unit after the ...

Expansion Beyond Cut-Off Date Deemed Equivalent to On-Premises Growth; Exemption Sustained Under Notification No. 50/2003-C.E.

April 7, 2016

Case Laws Central Excise AAR

Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - Notification No. 50/2003-C.E - acquiring an adjacent plot of land and installing new plant and machinery on such land, is akin to expansion by way of installing new plant and machinery inside the existing plot/premises - Exemption would continue - AAR

View Source

← Previous Next →

Area based exemption - expansion of an eligible unit after the ...

Expansion Beyond Cut-Off Date Deemed Equivalent to On-Premises Growth; Exemption Sustained Under Notification No. 50/2003-C.E.

April 7, 2016

Case Laws Central Excise AAR

You may also like:

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - , the applicant proposes to effect expansion wherefrom the new unit had...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...

Classification of goods - rate of tax - Plant growth regulator further helps plants in making efficient use of the nutrients for their growth. Plant growth regulators...

Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for...

Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -...

CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...

Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

Taxability - Sales of cut / sized Silver Oak grown as shade trees in the Tea Estates - It is not the case of the Revenue that the growth of Silver Oak is wild or...

Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator....

Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by...

Classification of goods - Fertilizers or Plant Growth Regulators (ZP-770 Kg.) - It is seen that such enzymes help in plant growth regulation are present but in only...

Highest Ever Growth Of 42% Recorded in Minimum Wages of Labours during last 5 years

Direct Tax collections for F.Y. 2017-2018 show growth of 19.5% up to February, 2018

Quick Updates: