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Commissioner of Central Excise, Chandigarh Versus M/s. Nachiketa Papers Ltd., Shri Vijay Mittal, Director And Shri Ajay Goyal, Director

Entitlement to exemption under Notification No. 6/2000-CE, 3/2001-CE and 6/2002 -CE denied - Revenue contended that that both the units of the respondents are located on the same plot. - Held that:- The scope of exemption hitherto available to paper mills after clubbing the clearance from more than one factory of a manufacturer as now being extended to allow the exemption to each factory separately. The original authority also relied on the Central Excise registration given to these units separa .....

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he original authority. We fully agree with the finding of the adjudicating authority for the reasons stated above. Accordingly, we dismiss the appeals filed by the Revenue. - Excise Appeal No. 3754 - 3757 of 2005 - FINAL ORDER NO. 52818 - 52821 /2015-EX(DB) - Dated:- 19-8-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Pramod Kumar, Jt. CDR For the Respondent : Shri B L Narasimhan, Advocate ORDER Per B Ravichandran: There are four .....

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ucts from these units. The Revenue felt that benefit of exemption notifications are not available to the respondents as the two units constitute a single factory only. Proceedings were initiated against the respondents and after due process, the original authority dropped the demands. Aggrieved by the said orders, the Revenue is in appeal. 3. In appeals, Revenue contended that that both the units of the respondents are located on the same plot. Only one pulper was installed in unit 2. whereas th .....

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ded that both the units constitute a single factory in their identity for the purpose of claiming exemption. Reliance was placed on the definition of factory as per section 2 (e) of the Central Excise Act, 1944. It was reiterated that there is inter-connected activity and operations of unit 1 and 2 as such, should constitute one factory for the purpose of claiming the exemption in terms of above notification. Existence of various mutual usage of infrastructure for manufacture and commonality of .....

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ommercial arrangement clearly shows that unit 1 and 2 do exists separately. Both the units have separate roll of employees, separately registered with ESI and provident fund. If any facility is not available in one of the unit, it is availed from the other unit on a purely commercial basis and on proper record. They also contended that wording of impugned notifications are now under consideration are materially different from the previous notifications No. 138/86-CE effective upto 28.2.84. Earli .....

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manufacturing different final products and were separately registered with the Central Excise department, the staff and management were separate though the overall management of the assessee company was same. The respondent also contested the appeals of the Revenue on the ground that substantial amount of demand is barred by limitation. 5. During the oral submission, the learned Counsel for the respondent apart from reiterating their points in writing as per cross objection, pleaded that origina .....

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lls [2005 (179) ELT 161 (Tri-Chennai)]. In the said case, the Tribunal held that when the Central Excise registration is separate, Revenue cannot treat both the units as one factory for denying the concession. 6. Learned AR reiterated the grounds of appeal and held that material evidence of overlying parts and interconnectivity of these two units will establish that for the purpose of exemption, they should be considered as together. 7. Heard both the sides and examined the appeal records. 8. Th .....

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submissions made by the respondents, the facts established are that each unit was manufacturing different final products, have separate existence or registered industrial undertaking under Industrial (Development and Regulation) Act and Factories Act. The units were granted separate registration under Sales Tax Act. They are registered separately for ESI and PF and it maintained records for accounts, balance sheet, printability submission etc. Above all, it is not disputed that they have separa .....

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Forum: Input tax credit

Forum: Excise duty credit on finished stock at additional place of business.

Forum: 3B mistake

Forum: Cess paid instead of SGST

Forum: Manpower Service provider

Forum: Due date of Filing TRAN-1

Highlight: Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by overriding title - not taxable in the hands of assessee - HC

Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

Highlight: Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that AO has made the addition in the hands of the Directors would not make any difference - additions confirmed - HC

Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC

Highlight: Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC

Highlight: Disallowance of interest - reference to section 179 - The legislature has also recognised, that the doctrine of lifting of veil in the matter of tax dues is to be applied to prevent fraud etc. and not where the company has suffered despite its normal bona fide function. - HC

News: RBI Reference Rate for US $

Notification: Amendment in Notification No. S.O. 3118(E), dated the 3rd October, 2016

Highlight: Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force

Notification: Companies (Restriction on number of layers) Rules, 2017

Highlight: Penalty u/s 271(1)(c) - additional income disclosure - surrender of income post survey u/s 133A - he disclosure made by the assessee is voluntary in nature, in the revised return - no penalty

Highlight: Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147

Notification: All Industry Rates of Duty Drawback Schedule

Highlight: MAT - Adjustment to book profit - computation u/clause (f) of Explanation-1 to section 115JB(2) is to be made without resorting to the computation as contemplated u/s 14A r.w.Rule 8D of I.T. Rules.

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Highlight: Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer

Notification: Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

News: Tax on fuel more important for a dry state like Gujarat

Highlight: For an ayurvedic medicine to be classified under Chapter 30 has to pass the test whether it is for cure of any disease. If the same is only meant for care, then such product would not fall under medicament.

Highlight: Demand of interest - the period of limitation that applies to a claim for the principal amount should also apply to the claim of interest thereon.

Highlight: Government issues new notifications under CGST, IGST and UTGST to grant fresh exemptions in respect of certain supplies.

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

Forum: Construction of single unit bungalow

Article: SIMPLIFIED E-WAY BILL UNDER GST

Article: SERVICES UNDER REVERSE CHARGE UNDER GST REGIME

Highlight: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017 - Notification

Highlight: Companies (Acceptance of Deposits) Second Amendment Rules, 2017 - Notification

Highlight: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. reg. - Circular

Highlight: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 - Public Notice

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Circular: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20

Notification: Companies (Acceptance of Deposits) Second Amendment Rules, 2017

Notification: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017



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