Job work - credit on capital goods - semi-finished goods removed ...

Job Worker Removal of Semi-Finished Goods Without Duty Not Exempt, Affects Capital Goods Credit Under Tax Law.

January 10, 2017

Case Laws Central Excise AT

Job work - credit on capital goods - semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the scope of expression exempted final product - AT

View Source

← Previous Next →

Job work - credit on capital goods - semi-finished goods removed ...

Job Worker Removal of Semi-Finished Goods Without Duty Not Exempt, Affects Capital Goods Credit Under Tax Law.

January 10, 2017

Case Laws Central Excise AT

You may also like:

Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier...

Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT

CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,...

Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

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...

Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

Clandestine Removal - allegation of removal of goods in the guys of job work - Even if it is to be held that appellant was clearing his finished goods in the garb of job...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Quick Updates: