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Central Excise - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Benefit of Notification - manufacture of Ready Mix Concrete ...

Case Laws     Central Excise

November 3, 2012

Benefit of Notification - manufacture of Ready Mix Concrete (RMC) - Merely because the RMC has been transported from the Batching Plant installed at the site to various places in the site, it does not mean that the goods are not produced at the construction site. - AT

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  1. Non-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) at construction site OR other places - no evidence was produced that the ready mix concrete...

  2. Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...

  3. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products...

  4. Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the...

  5. Additional depreciation on Ready Mix Concrete [RMC] - assessee is not entitled for additional depreciation in respect of machinery used since production of ready mix...

  6. Manufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - contract between the parties was to supply ready...

  7. Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the...

  8. Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and...

  9. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

  10. Manufacture - Ready Mix Concrete - RMC or MC - the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in...

  11. Additional depreciation @20% u/s 32(1)(iia) - vehicle used for the transport of Ready Mix Concrete (RMC) for use in their construction site, from their own manufacturing...

  12. The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the...

  13. Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

  14. This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant...

  15. Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in...

 

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