Home Highlights January 2017 Year 2017 This

You may also like:

1. At the time opting area based exemption of Notification No.50/2003-CE dated 10.6.2003, the appellants were not required to reversed the credit in their cenvat credit...

2. At the time opting area based exemption of N/N. 50/2003-CE, the appellants are not required to reverse the credit in their cenvat credit account lying unutilized. -...

3. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

4. Area based Exemption - Notification No.50/2003-CE - it would not be correct to deny the exemption on the ground that enhancement capacity of production is merely by...

5. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

6. Eligibility for exemption under Notification No. 50/2003-C.E. – area based exemption - merely because of inadvertent clerical error regarding Notification No. in the...

7. Area based exemption - whether the appellant is liable to pay NCCD, Education Cess and Secondary Higher Education Cess inspite of the exemption N/N. 50/2003? - Held Yes...

8. Duty and penalty – job worker - area based exemption - non filing of declaration - Notification No. 50/2003-C.E., dated 10-6-2003 - stay granted - AT

9. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

10. CENVAT credit - area based exemption - N/N. 50/2003-CE - Since the only final product manufactured by respondents are held to be exempted goods, the benefit of CENVAT...

11. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

12. Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's...

13. Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of...

14. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

15. SSI exemption - availing cenvat credit - The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value...