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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of duty on by-product or a waste - the amendment in ...

Central Excise

November 18, 2015

Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - AT

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  1. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

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

  3. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

  4. 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

  5. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

  6. Excisability - waste - bagasse - the duty demand made against such sale of surplus electricity manufactured through waste product is not sustainable in law.

  7. The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said...

  8. 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

  9. Import of PET flakes made from used PET bottles etc is "Prohibited" - The import PET bottle waste/scrap was already “Prohibited"

  10. Duty on waste / scrap - exemption under notification 89/95-CE - Gums/waxes and Recovered Oil/Fatty Acids - the test of marketability of waste is no reason to deny the...

 

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