Calculation of value addition norms - Area based exemption - ...

Assessee's Value Addition Miscalculation Affects Compliance with Central Excise Area-Based Exemption Norms.

October 1, 2018

Case Laws Central Excise AT

Calculation of value addition norms - Area based exemption - entire excise duty is required to be deducted which does not appear to have been done by the assessee at the time of projecting the value addition.

View Source

← Previous Next →

Calculation of value addition norms - Area based exemption - ...

Assessee's Value Addition Miscalculation Affects Compliance with Central Excise Area-Based Exemption Norms.

October 1, 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...

Amends notification Nos. 62/1995-Central Excise, dated the 16th March, 1995 and 20/2005-Central Excise, dated the 13th May, 2005 to affect the HSN changes w.e.f. 01.01.2012

Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared...

Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench...

Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - In addition to confronting the assessee with the contents of...

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...

Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

ITAT ruled in favor of assessee regarding additions under s.43CA concerning sale of 12 flats below market value. While market value exceeded agreement value at...

Addition u/s 69C – addition on the ground that assessee deducted TDS on higher value and issued TDS certificate for higher amount - assessee explained the reasons - no...

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...

Value addition - Duty-free import of gold - Replenishment of gold under the ‘replenishment scheme’ from DIL against export of gold jewellery - The tribunal concluded...

Quick Updates: