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Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Collection of incentives from the customer - whether an amount ...

Central Excise

October 15, 2013

Collection of incentives from the customer - whether an amount collected in the name of duty of excise - demand u/s 11D of the Central Excise Act - stay granted - AT

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  1. Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their...

  2. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

  3. Valuation - turnover for the purpose of VAT - Inclusion of excise duty in invoice amount - Assessee not collected excise amount from customers - no addition - HC

  4. Imported goods are not excisable goods, hence amount collected in the name of excise duty is not payable u/s 11D - AT

  5. Mineral Water Plant assembled at the site of customers – immovable – no excise duty

  6. Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.

  7. Chargeability to income-tax of incentives by way of refund of Excise Duty and Exemption of Sales Tax - nature of receipt - not taxable - Since the same is as capital receipt.

  8. Refund of excise duty paid during investigation – voluntarily payment - the department has no right to retain any amount so long as there is no confirmed duty demand...

  9. Capital or revenue receipt - incentives - excise duty refund, interest subsidy and insurance subsidy held as capital receipts .... – HC

  10. Recovery u/s 11D - amount shown collected as central excise duty while availing SSI exemption - Demand confirmed - AT

 

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