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 April 2017 Year 2017 This

Area based exemption - appellant never started a new unit the ...


Exemption Denied: No New Unit Established, Old Machinery Used, Product Type Irrelevant for Notification Benefits.

April 3, 2017

Case Laws     Central Excise     AT

Area based exemption - appellant never started a new unit the appellant has used partly old machinery as stated above in the same premises/shed. Nature of the product is not meaningful to get the benefit of the notification. - AT

View Source

 


 

You may also like:

  1. Undervaluation – import of old and used machinery – enhancement of value – Old and used machinery is inherently prone to undervaluation - Adjudicating authority...

  2. Area Based Exemption - new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010 - The appellant had not set up a new Unit and...

  3. Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been...

  4. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  5. 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. -...

  6. Deduction u/s 80lB - CIT(A) held that the assessee has not maintained separate books of accounts, it employed the same employees for manufacture of all products, there...

  7. Manufacture - whether the items i.e. impure dowtherm diphyl; old and damaged PTA scrap, wash water - 50% concentration of lactum, old and used sludge oil; old and used...

  8. Denial of CENVAT Credit - the appellant received old and used machinery, apparently, which cannot be used in the final products. The appellant failed to produce any...

  9. Exemption u/s 10A - Percentage of new plant and machinery and old machinery - inclusion of plant and machinery received on returnable basis for determination of percentage - HC

  10. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

  11. SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of...

  12. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

  13. Benefits of exemption - The Hank Yarn of others types of Yarns like Silk for Handloom Kancheepuram and Banarasi Silk Sarees, Khadi Slik, Linen fabric are also used by...

  14. Disallowance of depreciation claimed by the assessee u/s 32 on the fixed assets acquired/purchased during the year - asset put to use or not? - Once a new factory has...

  15. SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to...

 

Quick Updates:Latest Updates