Determination of Value of Goods – Applicability of Rule 9,10A ...

Central Excise Valuation: Rule 10A Inapplicable Without Job Work; Stay Granted in Case Decision.

November 13, 2013

Case Laws Central Excise AT

Determination of Value of Goods – Applicability of Rule 9,10A and 11 of Valuation Rules - when there is no job work, the price cannot be determined on the basis of Rule 10A of Valuation Rules - stay granted - AT

View Source

← Previous Next →

Determination of Value of Goods – Applicability of Rule 9,10A ...

Central Excise Valuation: Rule 10A Inapplicable Without Job Work; Stay Granted in Case Decision.

November 13, 2013

Case Laws Central Excise AT

You may also like:

Job work - valuation under central excise - Rule 10A(i) or (ii) or Rule 8 of the Valuation Rules will not apply in respect of job worked goods consumed by the principal...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

Stay application for withholding refund - order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)) - refund to be...

Disallowance of job work expenses - there is a direct relation between the amount of sales viz a viz the job work charges incurred by the assessee, therefore such...

CENVAT Credit - sending goods on Job work without receiving the goods in factory premises - inputs marked for another unit - stay granted partly. - AT

Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands...

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

Eligibility for input CENVAT credit utilization, invocation of extended period of limitation, and imposition of fines and penalties in a case involving job-worked goods....

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

SSI Exemption – clearance of goods without obtaining central excise registration number and non maintenance of statutory records - penalty for procedural lapse - stay granted - AT

Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

Manufacture of goods on Job work basis - Post Job work activity being transportation of goods - Business Support Services - prima facie case is against the assessee, but...

Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

Quick Updates: