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 November 2015 Year 2015 This

Claiming area based exemption after availing full duty exemption ...

Central Excise

November 27, 2015

Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical requirement - exemption Notification No. 50/03-CE would be available to the appellant only w.e.f. 28/06/2010 and not for the period prior to 28/06/2010 i.e. the date of filing of declaration - AT

View Source

 


 

You may also like:

  1. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

  2. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

  3. Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing...

  4. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

  5. Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

  6. SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit...

  7. Job Work - claim of full exemption under notification no. 214/86CE whereas the principal manufacturer availing the area based exemption from duty under notification no....

  8. Waiver of pre deposit - area based exemption - non filing of declaration / application exercising the option to avail the exemption - prima facie case is against the assessee - AT

  9. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

  10. In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat...

  11. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

  12. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

  13. Wealth tax assessment - the assessee cannot avail exemption for a plot of land, even if it is having an area of less than 500 sq. mts or less, if he had already claimed...

  14. Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of...

  15. Duty and penalty – job worker - area based exemption - non filing of declaration - Notification No. 50/2003-C.E., dated 10-6-2003 - stay granted - AT

 

Quick Updates:Latest Updates