GST Helpdesk Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2010 (10) TMI 1145 - CESTAT CHENNAI

2010 (10) TMI 1145 - CESTAT, CHENNAI - TMI - E/690/2009, E/281/2010 & E/224/2010 - Dated:- 7-10-2010 - Jyoti Balasundaram (Vice President) And Dr. Chittaranjan Satapathy (Technical Member) For the Appellant : M. K. Krishna Kumar, Adv. For the Respondent : C. Rangaraju, SDR ORDER Jyoti Balasundaram (Vice President) The appellants claim for refund of duty paid by the manufacturer of cement and steel, which were used by them (an NGO) in construction of houses for Tsunami affected districts of State .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling under Chapter 25, and steel falling under Chapters 72 or 73 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as said goods) used in construction of houses, in tsunami affec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nization or Voluntary Agency or Private-Public Enterprise or Rehabilitation Organization or Trust or any agency, approved by the concerned State or Union Territory Government (hereinafter referred to as approved construction agencies), for constructing such houses in the said areas, for rehabilitation work. The exemption contained in this notification shall be given effect to in the following manner :- (a) The manufacturer of the said goods shall pay duties as applicable at the time of clearance .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ructed is situated; (c) The approved construction agency shall file a claim for refund of the said duties paid on the said goods procured and utilized in construction of such houses by it on a quarterly basis, along with a consumption certificate for the said goods from a Chartered Engineer countersigned by the concerned District Collector or Sub-Divisional Magistrate and completion certificate from the District Collector to the jurisdictional excise officer, within sixty days from the end of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

struction of such house or houses, as the case may be, subject to a maximum of ₹ 9000 per house constructed in any case; and (e) The refund under clause (d) shall be given only to the concerned approved construction agency. The amount of refund shall not exceed 6% of the cost of construction or ₹ 9000 per house constructed, whichever is less, in any case. The exemption contained in this notification shall only be in respect of said duties paid on the said goods, which have been used .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version