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 February 2019 Year 2019 This

Claim of exemption for Parts of Electric Motors cleared to ...


Exemption Denied for Motor Parts Used as Railway Spares; Not Covered Under Notification No. 67/86.

February 15, 2019

Case Laws     Central Excise     AT

Claim of exemption for Parts of Electric Motors cleared to various zones of the Railways for use as spare parts - the benefit of N/N. 67/86 will not be available in asmuchas the benefit can be extended only to parts which are used in the factory of production as component parts.

View Source

 


 

You may also like:

  1. Exemption under N/N. 67/95-CE - Clearances of acetylene gas for captive consumption - the use of railway tracks are meant for production of goods. The acetylene gas used...

  2. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

  3. Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified...

  4. Classification of goods - Roof Mounted AC package Unit - the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and...

  5. Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department...

  6. Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the...

  7. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  8. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

  9. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  10. The Advance Ruling Authority (ARA) addressed the interpretation of the expression "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" in specific...

  11. Exemption to Railways from Service Tax After Finance Act 2012 - Notification

  12. Marketing, Selling and After Sales Services - Valuation - assesse was not paying service tax on cost of spare parts reimbursed – The argument of Revenue that spare parts...

  13. Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in...

  14. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  15. Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no...

 

Quick Updates:Latest Updates