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 2019 Year 2019 This

Captive Consumption - the appellant was using cement within ...


Appellant Claims Duty Exemption for Cement Use in Factory Under Notification No. 67/95-CE Related to Final Product Production.

November 13, 2019

Case Laws     Central Excise     AT

Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used ‘in relation’ to the manufacture of final product.

View Source

 


 

You may also like:

  1. Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

  2. 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...

  3. Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if...

  4. 100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - No exemption - HC

  5. Exemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - The clinker is not eligible for exemption under Notification No. 50/03-CE as...

  6. Benefit of Notification No. 67/95 – Captive consumption - prior to 01/06/2001, there was no provision in Notification No.67/95-CE for discharge of a sum @8% on the value...

  7. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  8. SSI Exemption - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - the goods are neither exempt nor subject to nil rate of duty by...

  9. Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE...

  10. Manufacture - captive consumption - Oxygen produced by appellant is not used by appellants in their factory of production. The same is cleared to factory of FSNL and...

  11. Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

  12. Duty on Waste and scrap - N/N. 89/95-CE - Since in this case, the factory is producing both type of goods, the benefit of exemption is not available to the appellant.

  13. 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...

  14. Manufacture of Plastic Pallets - Captive consumption of pallets - the pallets are clearly eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 for...

  15. Benefit of Notification No. 67/95-C.E. - capital goods - The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - AT

 

Quick Updates:Latest Updates