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 2021 Year 2021 This

SEZ unit - Eligibility of HSD/fuel for exemption from Central ...


Court Grants SEZ Unit Excise Duty Exemption for Diesel Used in Leased Equipment Essential to Manufacturing Process.

February 17, 2021

Case Laws     Central Excise     HC

SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to fuel/HSD used in running vehicles owned by the petitioner and denied only to leased equipment. - there is no justification in law to deny exemption to HSD/diesel, used as it is, in the running of the capital equipment deployed in the manufacturing process. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

  3. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

  4. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  5. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

  6. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

  7. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

  8. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

  9. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

  10. Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue...

  11. Refund of excise duty paid - SEZ unit - Jurisdiction - As per Rule 47 of SEZ Rules read with section 51 of the Act ibid, the refund ought to have been filed before the...

  12. 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),...

  13. The matter pertains to the demand for differential customs duty on the undervaluation of goods cleared from a Special Economic Zone (SEZ) unit to the Domestic Tariff...

  14. Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

  15. Exemption from service tax on the services rendered to the SEZ units - Receipt of Rent from SEZ units - Section 26(2) of the SEZ Act does provide that the Central...

 

Quick Updates:Latest Updates