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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

100% EOU - goods were written off - Goods not used for intended ...

Central Excise

April 9, 2015

100% EOU - goods were written off - Goods not used for intended purpose - duty cannot be demanded in respect of the goods which had been written off - stay granted - AT

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  2. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

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  5. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

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  7. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

  8. 100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business...

  9. Reversal of CENVAT Credit - Supply of goods to 100% EOU without payment of duty - deemed export - demand set aside - AT

  10. 100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT

 

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