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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

100% EOU received goods free of duty but returned the rejected ...

Central Excise

January 13, 2015

100% EOU received goods free of duty but returned the rejected goods on payment of duty of excise through cenvat credit to the supplier of goods - Prima facie this action is not permissible since cenvat credit shifted to the supplier - AT

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  6. 100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate...

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  8. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

  9. 100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of...

  10. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

  11. 100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

  12. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

  13. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

  14. 100% EOU - levy of excise duty - there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty

  15. 100% EOU - diversion of duty free goods - When the recovery of duty itself is questionable, confiscation and imposition of penalty will not survive.

 

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