Home Highlights March 2014 Year 2014 This

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1. Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential...

2. 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...

3. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

4. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

5. Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

6. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

7. Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to...

8. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

9. Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

10. Manufacturing activity or repair activity - activity carried out by the Appellant on the defective compressor is clearly an activity of repair and by no stretch of...

11. Memorandum of Instructions governing Money Changing Activities - Circular

12. Anti-Money Laundering (AML) / Combating the Financing of Terrorism (CFT) Standards - Money changing activities - Circular

13. Job work activity - appellant paid serivce tax on such activity - revenue demanded duty of excise considering the same as amounting to manufacture

14. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

15. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...