Home Highlights June 2018 Year 2018 This

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1. CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...

2. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

3. Imposition of penalty u/r 25 - CENVAT credit - Even though the goods are not confiscated there is clear contravention of the provisions of the Rules/Notifications as...

4. CENVAT Credit – Storage of Inputs outside the factory premises - appellant had not observed the procedure prescribed for relaxation to store inputs outside the factory...

5. Recovery of Cenvat credit - goods seized and confiscated are imported goods thus the provision of the Rules 25/26 of CER not applicable to the sized imported consignment...

6. Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into...

7. Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

8. Penalty u/r 25 or 26 of CER - Mentioning wrong rule number - The first appellate authority was not correct in holding that mentioning Rule 25 was a typographical error...

9. Levy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods - appellant not dealt with the excisable goods at all. The penalties on the...

10. CENVAT credit on capital goods - Vertical Storage Tanks are installed in the premises of the Customers and not in the factory premises of the manufacturer - credit...

11. CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - in connection with activity of the factory...

12. Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

13. Cenvat Credit on capital goods - the definition of factory as contained in Section 2(e) of CEA, 1944 does not anywhere use the word 'registered premises'. Registration...

14. 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...

15. Storage of inputs outside the factory premises - Dis-allowance of Cenvat Credit - for a mere technical breach, the substantial benefit cannot be denied - AT