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 June 2016 Year 2016 This

Manufacturer cannot take place of excisable goods being Sugar et ...

Case Laws     Central Excise

June 13, 2016

Manufacturer cannot take place of excisable goods being Sugar et cetera, without repair and maintenance of capital equipment like sugar Cane cutter et cetera - the appellant is entitled the cenvat credit on the same - AT

View Source

 


 

You may also like:

  1. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  2. Screening of Iron Ore - Manufacture - if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods - AT

  3. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

  4. Confiscation of raw material - scope of Rule 25 - Besides, the use of the word ‘any’ before the word excisable goods, in the said clause, makes it more clear and points...

  5. In respect of manufacturers exporters, the place of removal is ICD/ports - AT

  6. Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said...

  7. Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at...

  8. Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

  9. Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another...

  10. Valuation - place of removal and place of delivery - the cost of transportation from the place of removal upto the place of delivery of excisable goods is excluded from...

  11. Export subsidy on export of sugar - there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an...

  12. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

  13. Excisable goods - even though the product in this case is marketable, it does not answer to the question of ‘excisable goods’ as, practically there can be no levy of...

  14. Existence of Fixed Place Permanent Establishment (“Fixed Place PE”) and Supervisory Permanent Establishment (“Supervisory PE”) - India-Japan DTAA - Merely providing...

  15. Levy of CGST and IGST - Duty Free Shops (DFS) at Airport - All the DFSs are situated at international airports i.e. at Cochin and Calicut, which are beyond the customs...

 

Quick Updates:Latest Updates