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Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Emergence of the iron ore fines - unavoidable waste or ...

Central Excise

May 11, 2013

Emergence of the iron ore fines - unavoidable waste or by-product - reversal of cenvat credit - the provisions of Rule 6 (2) would not be applicable - AT

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  1. CENVAT Credit - emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted.

  2. Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

  3. Reversal of CENVAT Credit - iron ore fines which emerges during the course of manufacture of sponge iron ore are in unavoidable and inevitable by-product and therefore...

  4. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

  5. Cenvat Credit - emergence of waste - there cannot be a demand to reverse any Cenvat credit for the reason that a part of the input is covered in the waste that arises - AT

  6. Waste - Char Fines/Lumps arise as a waste during the manufacture of Sponge Iron are not excisable - AT

  7. CENVAT credit - GTA service on iron ore and coal - Revenue is of the view that the respondent should have reversed the input service credit on the ground that the iron...

  8. Iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of...

  9. Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’

  10. Confiscation of goods already exported - redemption fine in lieu of confiscation imposed - export of iron ore fines - Fe content of the iron ore fines - In a case where...

 

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