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 January 2016 Year 2016 This

Removal of towers for testing - They are destroyed and turned ...

Central Excise

January 12, 2016

Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being integrally connected with the ultimate production of final product, it cannot be said that appellants have cleared any goods liable to duty - AT

View Source

 


 

You may also like:

  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. Remission of duty - the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only - AT

  3. Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

  4. Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

  5. CENVAT credit - removal as such - waste has been destroyed in the course of normal manufacturing process and which is everyday occurrence - demand set aside - AT

  6. Remission of duty - Goods destroyed in fire after removal of goods - failure to export the goods- remission denied but penalty waived - CGOVT

  7. Denial of benefit of exemption based on test reports for consignment cleared in the past - The test results of the samples cannot be extrapolated to the consignment...

  8. EOU - Destruction or disposal of obsolete imported raw material and components - the adjudication authority ought to have allowed the request of the appellant for...

  9. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

  10. Cenvat Credit - Goods destroyed in heavy floods, were cleared as waste and scrap - there was no provision in the law at the relevant time for reversal of CENVAT credit...

 

Quick Updates:Latest Updates