Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Clearance of goods after processing but as such - reversal of ...

Central Excise

March 24, 2015

Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly constitute criteria to decide as to what is manufacture - SC

View Source

 


 

You may also like:

  1. Manufacture - Conversion of pure platinum to colloidal platinum catalyst - The name, character and use of the raw material (metallic platinum) thus, changes by its...

  2. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

  3. Reversal of cenvat credit - payment of duty on value addition on the inputs received by the appellant amounts to reversal of the CENVAT credit as - AT

  4. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

  5. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

  6. Reversal of cenvat credit - clearance of capital goods i.e. old and used forged hammer - not required to reverse if removed after the ten years of its use in his factory...

  7. CENVAT Credit - capital goods - change in constitution of the company - invoice in the name of predecessor entity - This itself would not be a ground to deny them CENVAT Credit.

  8. Non-reversal of CENVAT Credit - Inputs lost during the process of manufacture are not required to be considered for reversal of credit - credit remains allowed.

  9. Reversal of cenvat credit on goods lost / written off - returned goods - on written off value, Cenvat credit is not admissible - AT

  10. Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential...

 

Quick Updates:Latest Updates