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1. 100% EOU - goods were written off - Goods not used for intended purpose - duty cannot be demanded in respect of the goods which had been written off - stay granted - AT

2. Capital goods cleared for export - whether duty is payable on the capital goods cleared for exports after use on which Cenvat credit was availed? - no duty is chargeable...

3. Reversal of Cenvat credit - Inputs found short in factory premises were written off - Shortages written off should be available in the factory prenises for Cenvat credit...

4. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

5. Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In...

6. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

7. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

8. Reversal of cenvat credit on goods lost / written off - returned goods - on written off value, Cenvat credit is not admissible - AT

9. As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods...

10. Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular

11. Bad debts - Writing off of Loan to farmers - The treatment of the write-offs of such loans would then have to be viewed probably as bad debts, though this may not be...

12. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

13. Clandestine removal - Bags and Soft Luggage items - bags were not seized from outside the factory premises or during transit and that were seized from the factory...

14. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

15. Allowability of capital loss as well as the right of deferred tax assets - Disallowance of capital expenditure debited to the profit and loss account - whether CIT-A...