Home Highlights December 2010 Year 2010 This

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1. Research and Development expenditure u/s 35(AB)(2) - weighted deduction at the rate of 200% - A perusal of Form 3CL appended to the typed set of documents, does not...

2. Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components...

3. Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh...

4. Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

5. Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

6. 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...

7. Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise...

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

9. Rate of duty of excise increased from 10% to 12% and 1% to 2%

10. Deduction u/s 80IC - @ 25 % OR 100% - Claim during the 7th year - even when an old unit completes substantial expansion, such a unit also becomes entitled to avail the...

11. SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is...

12. Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been...

13. CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

14. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

15. Area based exemption - The attempt to set up the Unit-II as a separate Unit on first floor of the Unit-I appears to be an attempt by the appellant company to enjoy the...