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 2017 Year 2017 This

Applicability of provision of Rule 16B and 16C of CER, 2002 - ...


Rules 16B and 16C allow duty-free clearance of goods to sister concerns for further activity, promoting operational efficiency.

June 19, 2017

Case Laws     Central Excise     AT

Applicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern - The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities

View Source

 


 

You may also like:

  1. Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to...

  2. Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason...

  3. Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the...

  4. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

  5. Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of...

  6. Seeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari (“goods”) - nature of the mix created - The petitioner sought...

  7. Reversal of CENVAT Credit - clearance of goods (inputs) to their sister concern - Rule 3(6)(a) of the Credit Rules, 2002 will prevail over Rule 3(5) of the Credit Rules,...

  8. Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the...

  9. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  10. Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific...

  11. CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister...

  12. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

  13. Disallowance u/s 36(1)(iii) - Interest free funds to sister concerns - the net worth of the assessee has been reduced substantially due to losses incurred from the...

  14. Penalty imposed u/r 26 of Central Excise Rules 2002 set aside due to violation of principles of natural justice and lack of evidence. Department's case based solely on...

  15. Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT

 

Quick Updates:Latest Updates