Home Highlights February 2012 Year 2012 This

You may also like:

1. Exemption under N/N. 67/95-CE - Clearances of acetylene gas for captive consumption - the use of railway tracks are meant for production of goods. The acetylene gas used...

2. Manufacture - captive consumption - Oxygen produced by appellant is not used by appellants in their factory of production. The same is cleared to factory of FSNL and...

3. Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the...

4. Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in...

5. Denial of benefit of captive consumption Notification No.67/95-CE dt. 16-3-1995 - t appellant did not use oxygen produced in the manufacture of Sulphuric Acid....

6. Benefit of Notification No. 67/95-C.E. - capital goods - The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - AT

7. Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no...

8. Benefit of Notification No. 67/95 – Captive consumption - prior to 01/06/2001, there was no provision in Notification No.67/95-CE for discharge of a sum @8% on the value...

9. 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...

10. Reversal of credit on Clearance of capital goods manufactured captively - manufacture of Plaster of Paris Moulds for captive consumption and claimed exemption under...

11. Captive Consumption - the benefit of exemption Notification No.67/95-CE cannot be denied to the sponge iron manufactured in one unit and consumed in the manufacture of...

12. Iron and steel structures are not essential requirements in the sugar manufacturing unit as Component part, Benefit of captive consumption notification no. 67/1995 not allowed - SC

13. Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

14. Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE...

15. Exemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - The clinker is not eligible for exemption under Notification No. 50/03-CE as...