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 November 2018 Year 2018 This

Valuation - captive consumption - the factual matrix is that ...


Rule 8 Inapplicable: Goods Used for Civil Construction, Not Manufacturing or Production, in Project Expansion Case.

November 19, 2018

Case Laws     Central Excise     AT

Valuation - captive consumption - the factual matrix is that appellant has not consumed the goods for production or manufacture of other articles but has consumed the same for Civil construction from the expansion of the projects, hence the claim of applicability of the Rule 8 is ruled out.

View Source

 


 

You may also like:

  1. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

  2. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

  3. Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

  4. Valuation - determination of cost of production of goods manufactured by another unit - cars manufactured by assesse for their own use - Rule 8 is not directly...

  5. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  6. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

  7. CESTAT determined that while rejection of declared transaction value of imported thoroughbred horses under Rule 10A of Customs Valuation Rules, 1988 was justified due to...

  8. Method of Valuation - Just because the goods have been captively consumed for use within the same factory, it cannot automatically fall within the four walls of Rule 8...

  9. Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

  10. Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of...

  11. Valuation of goods used in rebuilding/re-conditioning work of old/used/defective Grinding Rollers, Liners, etc. - even if it is held that Rule 8 will not apply, then...

  12. Imposition of interest – Settlement Commission directed to pay interest under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of...

  13. HC affirmed penalty under Section 10A of CST Act for misuse of C-Forms. Assessee purchased construction materials claiming concessional tax rates but failed to...

  14. CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,...

  15. Import of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – the...

 

Quick Updates:Latest Updates