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 December 2017 Year 2017 This

Demand of duty of excise - captively manufactured and consumed ...


Excise Duty Scrutiny: Is Captively Manufactured Armoured Cable Marketable and Subject to Tax? Key Decision Pending.

December 2, 2017

Case Laws     Central Excise     AT

Demand of duty of excise - captively manufactured and consumed armoured cable emerges during the course of manufacture of PVC coated armoured cable - the intermediate product emerges during the course of manufacturing of their final product is not marketable - AT

View Source

 


 

You may also like:

  1. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  2. Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

  3. Manufacture - intermediate goods - sugar syrup coming into existence during the manufacture of biscuits and captively consumed does not attract Central Excise duty for...

  4. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

  5. Area Based Exemption - manufacture taking place or not - A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5...

  6. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

  7. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  8. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

  9. Classification of goods - fabrication of armoured vehicles - the appellant is manufacturing special purpose light armoured vehicle meant for use by troops and merit...

  10. Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central...

  11. Captive consumption - intermediate product i.e. armoured cable, which has been used for manufacture of power cables which is ultimately cleared to Mega Power Projects -...

  12. The HC upheld the legislative competence of the erstwhile State of Jammu and Kashmir to impose excise duty on rectified spirit/alcohol/denatured spirit used in medicinal...

  13. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

  14. Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture...

  15. According to the SCN and impugned order themselves there was no manufacture of the subject goods, there can be no levy and hence no requirement to make payment of any...

 

Quick Updates:Latest Updates