Home Highlights February 2012 Year 2012 This

You may also like:

1. Central Excise Act interpretation regarding use of oxygen in sulphuric acid manufacturing. Tribunal upheld that oxygen produced by respondent was not used in sulphuric...

2. Exemption under N/N. 67/95-CE - Clearances of acetylene gas for captive consumption - the use of railway tracks are meant for production of goods. The acetylene gas used...

3. Manufacture - captive consumption - Oxygen produced by appellant is not used by appellants in their factory of production. The same is cleared to factory of FSNL and...

4. Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the...

5. Denial of benefit of captive consumption Notification No.67/95-CE dt. 16-3-1995 - t appellant did not use oxygen produced in the manufacture of Sulphuric Acid....

6. Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in...

7. Benefit of Notification No. 67/95-C.E. - capital goods - The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - AT

8. Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no...

9. Benefit of Notification No. 67/95 – Captive consumption - prior to 01/06/2001, there was no provision in Notification No.67/95-CE for discharge of a sum @8% on the value...

10. Iron and steel structures are not essential requirements in the sugar manufacturing unit as Component part, Benefit of captive consumption notification no. 67/1995 not allowed - SC

11. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

12. Liability of interest - delayed payment of duty - When the appellants are eligible for benefit of N/N. 67/95 they cannot be compelled to pay interest alleging delay in...

13. Reversal of credit on Clearance of capital goods manufactured captively - manufacture of Plaster of Paris Moulds for captive consumption and claimed exemption under...

14. Captive Consumption - the benefit of exemption Notification No.67/95-CE cannot be denied to the sponge iron manufactured in one unit and consumed in the manufacture of...

15. 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...