Home Highlights July 2013 Year 2013 This

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1. Demand of duty raised on clearance / sale of scrap generated out of Capital Goods - The Tribunal held that the Appellant have cleared the scrap which is neither...

2. Levy of Excise Duty - all types of scraps sold by the appellant value of which is reflecting in the balance sheet - It is clear that the appellant have cleared the scrap...

3. Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When...

4. Reversal of CENVAT credit - removal of scrap generated and old capital goods - whether the appellant is required to pay duty by way of reversal under Rule 3(5) or...

5. Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

6. Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of...

7. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

8. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

9. Reversal of CENVAT Credit on damaged Capital Goods - As much as the appellant have cleared the capital goods as waste and scrap coupled with the fact of insurance claim...

10. Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A)...

11. Scrap generated during the repair of the capital goods, cannot be said that the capital goods were cleared as waste and scrap. - Not liable to duty - AT

12. Clearance of waste and scrap - the waste and scrap has arisen during repair and maintenance work of the capital goods. Some portion of the scrap has also arisen on...

13. Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

14. Clearance of import of metal scrap - Procedure

15. Exemption u/s 10B – Process of segregation of metal scrap from cable scrap - process would derive ferrous metal, other non-metallic parts etc. - the process amounted to...