Home Highlights September 2014 Year 2014 This

You may also like:

1. When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a...

2. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

3. Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

4. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him...

5. SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification...

6. Clearance of goods from Noida SEZ - Exemption notifications applicable to SAD - Undisputedly, the exemption notification no. 6/2004-Cus was not available during this...

7. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products...

8. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

9. Excisability - by-products viz. Fatty Acid, Waxes, Spent Earth - assessee is eligible for exemption under the said Notification as the by-product is not a manufactured...

10. Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries...

11. Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

12. Tax Exemption Notifications - Explanatory and/or clarificatory Notifications - second notification, therefore, being clarificatory would apply retrospectively to the...

13. Mega exemption notification - Notification

14. Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the...

15. CE–When one notification Exempts any product unconditionally other notification granting exemption to be ignored, assessee can not avail Cenvat credit