Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    Portfolio Managers Given Extended Timeline of 15...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Valuation - Job work - the value of scrap cleared need not be ...


Excise Duty Calculation: Scrap Value Excluded in Job Work Duty Assessment, Only Primary Item Value Counts.

September 14, 2018

Case Laws     Central Excise     AT

Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - the appellant has discharged the duty...

  2. Valuation - Job Work - The job-worker was retaining the scrap and selling the scrap and retaining the sale proceeds of such scrap with himself - Scrap value was liable...

  3. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

  4. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

  5. Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.

  6. The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime...

  7. 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...

  8. Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of...

  9. Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by...

  10. Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

  11. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

  12. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

  13. Job-work - Valuation - the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will...

  14. Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

  15. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Foreign Brand Contract Manufacturing: Import-Assembly-Export Model Com...
F: Service Tax Appeal Dismissed Due to Missing Condonation Application De...
A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...
A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...
A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...
A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...
A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...
A: Managing Currency and Foreign Exchange Risks in International Trade: H...
A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...
A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...
A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...
A: China's Reforestation Success: Key Lessons for India in Combating Dese...
A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...
A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...
H: Managing Director's Remuneration Within Companies Act Limits Not Exces...
H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...
H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...
H: Non-bailable warrants quashed in GST evasion case as accused previousl...
H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...
H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...
H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...
H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...
H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...
H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...
H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...
H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...
H: Property Acquisition Deemed Complete Upon Full Payment, Not Registrati...
H: Income Tax Reopening Under Section 147 Quashed Due to Vague Reasons an...
H: Gold Hire Charges Paid to Directors Deemed Valid Business Expense When...
F: Single Invoice Series Allowed for Multiple Billing Locations Under Sam...