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Central Excise - Highlights / Catch Notes

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100% EOU - DTA sale of textile articles - exemption from payment ...

Central Excise

January 7, 2016

100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of provisions of Section 3(1) and while calculating this duty, the CVD component is to be calculated on the basis of excise duty payable on such products produced in India. - AT

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  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. 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

  4. EOU Unit can claim exemption from payment of SAD if the goods are cleared into DTA are not exempted by the State Government from the payment of Sales Tax - AT

  5. 100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA

  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. 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

  8. 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...

  9. 100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - stay granted partly. - AT

  10. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

 

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