Scope of exemption notification - Absolute exemption or ...

Central Excise

January 10, 2024

Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending upon the nature of supplies and as per Rule 6(6)(iv) the provision of Sub Rule (1), (2), (3) and (4) shall not be applicable. Accordingly, the appellant is on one hand eligible for Cenvat credit and is not required to pay 5% in terms of Rule 6(3) of Cenvat Credit Rules, 2004 accordingly, the demand of 5% is not sustainable. - AT

View Source

← Previous Next →

Scope of exemption notification - Absolute exemption or ...

Central Excise

January 10, 2024

You may also like:

Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to...

Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

Absolute Exemption from IGST / GST on supplies of goods - Notification as amended

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

Lapse of CENVAT Credit - When the notification which prescribed the nil rate of duty but bearing condition that no Cenvat credit should be availed whether Cenvat credit...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries...

Absolute exemption notification - As the notification is subject to the condition provided at serial 10, therefore, prima facie merit in the contention of the applicant...

Reversal of CENVAT credit - New exemption from duty - As per the provision of section 11, only in a case where the exemption which is opted for, if it is absolute...

Absolute exemption from GST on supply of goods - scope enlarged - Amendments to the Notification 02/2017-Integrated Tax (Rate)

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

Mega exemption notification - Notification

Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no...

Clandestine removal - Exemptions can be conditional or absolute, yet it is an exemption. Therefore, strict interpretation is to be given and a person, who is charged of...

Quick Updates: