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 September 2015 Year 2015 This

Removal/ Shifting of goods from the old factory to the proposed ...

Central Excise

September 30, 2015

Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared on payment of duty from new premises. Work-in-progress goods were converted into finished goods and cleared on payment of duty. - Redemption fine and penalty set aside - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - input service - construction of residential colony/dormitory adjacent to the factory premises was the necessity because of the location of the factory in...

  2. CENVAT Credit - GTA service used for outward transportation of goods - sale being on FOR basis, the place of removal shifts to the buyer’s premises - credit not allowable

  3. 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...

  4. CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of...

  5. Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

  6. Recovery of CENVAT Credit - Reversal of credit on removal of inputs for job work for setting up factory within same premises - stay granted - AT

  7. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  8. CENVAT credit on capital goods - Vertical Storage Tanks are installed in the premises of the Customers and not in the factory premises of the manufacturer - credit...

  9. CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - in connection with activity of the factory...

  10. CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...

 

Quick Updates:Latest Updates