Home Highlights May 2014 Year 2014 This

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1. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...

2. Demand of duty on sugar syrup consumed captively for manufacture of exempted finished goods - test of marketability - what is relevant is the test of marketability and...

3. 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...

4. Marketability - Excise duty on Intermediate products - Captive consumption - manufacture of edible biscuit which became exempt - the sugar syrup and glucose flavour...

5. Excisability - manufacturing / fabrication of chimney - goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established....

6. Manufacture - Excisable goods - marketability - Saw dust - Prima facie, it is not a manufactured product. For any commodity to be called excisable goods, it should...

7. Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant...

8. Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture...

9. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

10. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

11. Technical testing and analysis services - clinical trial to new drugs for various manufacturing companies (sponsors) - respondent are participating in various drug...

12. Seeking exemption from the levy of IGST, CGST, SGT and Custom Duty - It is for the Government to take a policy decision whether to completely exempt drugs for treatment...

13. Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -...

14. Wrongful availment of benefit of Duty Drawback - export of spurious drugs - the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to...

15. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...