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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Levy of duty of excise on iron and steel scrap which was ...

Central Excise

August 4, 2015

Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption of one particular method the duty that becomes payable is lesser would not mean that two such persons belong to different categories - SC

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  1. Whether tax credit paid on purchases of Oxygen Gas and LPG used in cutting hull of the ship during ship breaking/scrapping process is admissible - Held Yes - HC

  2. Ship breaking activity - When excise duty is exempted, there is no question of payment of additional duty.

  3. TCS u/s 206C - TCS & interest liability where the buyer has paid the taxes - sale of ship-breaking scrap against delcaration in Form no. 27C - matter remanded back to...

  4. 100% EOU - Steel scrap cleared into DTA - the nature of the scrap cannot be determined on the basis as to whether it has been sold the actual users or the dealers, as...

  5. Deduction u/s 80-I - by galvanization iron and steel are not changed and remained iron and steel - Not a manufacturing activity - not entitled for the benefits under...

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  8. Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

  9. Processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty - Though...

  10. Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT

 

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