Duty of excise on clearance of dutiable by-products - removal of ...

Excise Duty Exemption Applies: By-Products from Unwanted Material Removal Not Considered Manufacturing Under Notification 89/95-CE.

May 31, 2018

Case Laws Central Excise AT

Duty of excise on clearance of dutiable by-products - removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture - benefit of Notification 89/95-CE dated 18/02/1995 allowed - AT

View Source

← Previous Next →

Duty of excise on clearance of dutiable by-products - removal of ...

Excise Duty Exemption Applies: By-Products from Unwanted Material Removal Not Considered Manufacturing Under Notification 89/95-CE.

May 31, 2018

Case Laws Central Excise AT

You may also like:

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

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...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Waste/By-products - the removal of unwanted materials resulting in products like soap stock (gum), waxes and fatty acid with odour cannot be called as a process of...

TP adjustment - Inclusion of excise duty on the operating revenue for two comparables - By including excise duty in the case of two comparables by the ld. TPO, the...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

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...

Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not...

Quick Updates: