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 April 2015 Year 2015 This

Valuation - Scope of the term Manufacturer - Job worker - ...

Central Excise

April 10, 2015

Valuation - Scope of the term Manufacturer - Job worker - Manufacture of medicaments - Once it has been determined that the job workers are the manufacturers, the assessable value of the goods would be a sum total of cost of raw material, labour charges and profit of the job workers - SC

View Source

 


 

You may also like:

  1. Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT

  2. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  3. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

  4. Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT

  5. Modvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - credit allowed - AT

  6. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

  7. CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

  8. Availment of irregular CENVAT Credit by the job worker - Invoices in name of other person i.e. Principal manufacturer - Credit allowed - AT

  9. Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted...

  10. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

 

Quick Updates:Latest Updates