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Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri Addition on account of gift - donors did not appear in response to notices u/s 131 - as all details were furnished and source of source were also explained, there is no reason to uphold the addition of Rs.3 lacs. - Tri Registration under S.12AA denied - membership is open to 'a Hindu having full faith in Hindu Dharma, Samskruti and way of life' - nothing wrong in the said clause - registration to be granted - Tri Agriculture land - AO was not justified in holding that the land in question was a benami asset of the assessee and capital gain., if any, was to be assessed in the hands of the assessee. - Tri Capital gain computation - Joint ownership - the sale proceeds belonged to appellant and other partners, hence, the appellant is entitled to exemption u/s 54E. - Tri Addition made on the basis of statement - It is well settled proposition of law that the retraction should be made at the earliest possible opportunity. - addition confirmed. - Tri Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle can be applied - HC Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - Tri SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed as on 14.4.2004 - SCN issued as on 5.4.2006, beyond one year - demand set aside - Tri Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - Tri Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. - HC TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - Tri Service charges paid on software development to DERPOL - expenses claimed by the assessee are of revenue in nature - Tri Deduction u/s 80C - the payment of LIC premiums made during the previous year out of loan funds are also eligible for deduction u/s 80C - Tri

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Material for job work

Issue Id: - 3035
Dated: -27-05-2011
By:- palaniappan thirukalathiappan

Material for job work

Central Excise

Dear All,

Please clarify me weather any permission is required from Central Excise for sending out material and bringing back to the original unit or simple intimation will do. Further i would like to know basic differences between 16A, 16B, 16C of Central Excise Rules where exactly applicability of the above rules will fall.

Thanks & Regards

SRINIVAS

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Dated: - 28-05-2011
By: - pradeep khatri

Either you can remove material under Rule 4 (5) (a) of the CENVAT credit Rules, 2004 as amended time to time or you can opt the procedure as mentioned in the Notification No. 214/86 for sending and receiving back goods for the purpose of jobwork. If required, you can seek the persmission of jurisdictional AC/Commissioner (as the case may be).

Regardig Rule 16 (1), 16 (2), and 16 (3), these all pertain to Bringing goods for repairs, re-making etc.

In Rule 16 (1) you can bring back duty paid final goods to your factory premises as Inputs for repair, refining, reconditioning and for any other reasons. you can avail the cenvat credit and utilize this credit according to the said rules.

Accordingly to Rule 16 (2) if it does not amount to manufacture then you would have to reverse the cenvat credit which you had availed on return goods.

And Rule 16 (3) specify that if there is any difficulty to follow the Rule 16 (1) or 16 (2), then specific permission may be obtained from the concerned commissioner of the Central Excise.

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