Home Highlights March 2014 Year 2014 This

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1. Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

2. 100% EOU - mis-declaration - the appellant has violate the faith imposed in them in as much as they did not even bother to check whether the job worker declared by them...

3. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

4. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

5. Cenvat Credit of duty, if any paid on the intermediate products by the job-workers, cannot be denied to the principal manufactures

6. The Cenvat credit of duty, if any paid on the intermediate products by the job workers, cannot be denied to the principal manufactures - AT

7. Exemption from job-work - intermediate process - services of cutting of fabric according to the pre-determined shapes, sizes, specifications as designed, on job work...

8. Cenvat credit cannot be denied on capital goods used in the manufacture of exempt intermediate products exempt from payment of duty, which are used captively in the...

9. Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

10. Liability of duty on intermediate goods - job-work - it is not the case of the appellant that the Principal manufacturer paid duty at anytime as the goods manufactured...

11. CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

12. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

13. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

14. CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

15. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...