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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Loss and stock of the waste paper in a fire - whether indigenous ...

Central Excise

December 5, 2015

Loss and stock of the waste paper in a fire - whether indigenous goods or imported goods - it is clear that the entire goods lost in fire is indeed imported material and when it is so, demand of entire custom duty, excise duty is sustainable in toto. - AT

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  1. Manufacture of fire bricks grog - goods are sold in gunny bags in loose condition held as Waste and scrap of fire bricks to be non-excisable / dutiable - AT

  2. Loss of imported waste paper in fire which were imported at concessional rate of duty to be used used in the manufacture of the paper/ paperboards/ newsprint - prima...

  3. Cenvat Credit - when the capital goods/inputs were in use for manufacturing of final products and lost during the fire accident, credit cannot be denied - AT

  4. Misdeclaration of imported goods - waste paper - Customs should not suffer the loss of duty made at the time of import on the sold waste kraft paper - basic customs...

  5. Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding...

  6. Excisability/marketability - waste - waste of base cream cleared without consideration - Dumping of waste cannot be equated to clearance of excisable goods.

  7. Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different...

  8. Remission of duty - assessee are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - AT

  9. Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of...

  10. Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the...

 

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