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 July 2018 Year 2018 This

Valuation - Job work - In one hand appellant was otherwise ...


Goods Valuation in Job Work: Appellant Cleared of Duty u/r 4(5)(a) Due to Revenue Neutrality. Demand Set Aside. (5)(a.

July 26, 2018

Case Laws     Central Excise     AT

Valuation - Job work - In one hand appellant was otherwise entitle for the manufacture and clearance the goods without payment of duty under Rule 4(5)(a) and if at all duty is payable the same is available as Cenvat credit to the BPCL and HPCL, therefore entire case is of revenue neutral - demand set aside.

View Source

 


 

You may also like:

  1. Extended period of limitation – Revenue neutrality - Demand set aside - AT

  2. The key legal issues and holdings in this case are: 1. Valuation of clinkers transferred by the appellant to their sister concern should be done u/r 4 read with Rule 11...

  3. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  4. Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

  5. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  6. Extended period of limitation - Liability to discharge duty by the job worker - the issue of liability to discharge duty on the processed goods by the job worker when...

  7. The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

  8. Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

  9. The case involved the valuation of medicaments for excise duty purposes u/s 4 or 4A of the Central Excise Act, 1944. The issue was whether medicaments supplied to...

  10. Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

  11. 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,...

  12. Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT

  13. CESTAT allowed appeal concerning CENVAT credit on Smart-Cards sent to STB manufacturer for testing and pairing. Tribunal held appellant was not required to reverse...

  14. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

  15. Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that...

 

Quick Updates:Latest Updates