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 October 2015 Year 2015 This

Manufacture - captive consumption - when by mixing UDMH and HH ...

Central Excise

October 30, 2015

Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture of a product which is exempted and therefore duty liability has to be discharged on UDMH manufactured by the appellants and used within the factory. - AT

View Source

 


 

You may also like:

  1. Moulds manufactured and captively used - the exemption for captive consumption cannot be denied if the capital goods are used within the factory or production - AT

  2. Demand of duty of excise - captively manufactured and consumed armoured cable emerges during the course of manufacture of PVC coated armoured cable - the intermediate...

  3. Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

  4. Excisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - AT

  5. Manufacture - Merely because the product is used in the plastic industry, it cannot be held that a new product has emerged..... - AT

  6. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  7. Assessable value - correct method to arrive at assessable value for the goods captively used by sister unit in manufacturing of final product is only CAS-4 - AT

  8. Benefit of exemption - Clearance of Cement bags marked with MRP for captive Consumption - The benefit of Sl.No.1A of the Notification will be allowable for cement...

  9. Captive consumption - marketability - Jute backed Floor Coverings - non-woven fabric which is cleared in market is different from the fabric which is captively consumed...

  10. CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud

 

Quick Updates:Latest Updates