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
Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

100% EOU - HSD had been procured from M/s. ESSAR Oils who had ...

Customs

October 10, 2015

100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Demand of differential duty - duty should have been recovered from M/s. ESSAR Oil and not from the respondent - AT

View Source

 


 

You may also like:

  1. 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

  2. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

  3. 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

  4. 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

  5. 100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business...

  6. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

  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. Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC

  9. 100% EOU - Clearance of Capital goods to another EOU - appellant has not produced the original copy of the re-warehousing certificate -stay granted - AT

  10. Failure to furnish the re-warehousing certificate within stipulated period of 90 days - 100% EOU - demand of duty confirmed - penalty set aside - AT

 

Quick Updates:Latest Updates