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 April 2020 Year 2020 This

Levy of NCCD - POY produced and captively consumed within the ...


Court Rules NCCD Exempt on POY for Internal Use Due to Excise Duty Exemption.

April 7, 2020

Case Laws     Central Excise     HC

Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification - HC

View Source

 


 

You may also like:

  1. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

  2. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  3. Benefit of exemption from payment of National Contingent Calamity Duty (NCCD) on the POY - Captive consumption of POY - Whether the NCCD is payable on POY captively...

  4. National Calamity Contingent Duty (NCCD) - area based exemption - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character...

  5. Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

  6. When excise duty is exempted, there is no question of payment of additional duty - SC

  7. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

  8. Liability of National Calamity Contingent Duty (NCCD) - NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification

  9. The Tribunal held that the utilization of CENVAT credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) is permissible u/r 3 of the CENVAT...

  10. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

  11. GST Rates - HSN Code - NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 - Since NCCD is a duty of...

  12. Levy of excise duty or NCCD - Post GST era - The CGST itself contemplates levy of excise duty upon tobacco and tobacco products apart from they being taxed under the...

  13. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

  14. Levy of National Calamity Contingency Duty (NCCD) - POY cleared to 100% EOU is not liable to NCCD - POY cleared for captive consumption is not liable to NCCD. - AT

  15. Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

 

Quick Updates:Latest Updates