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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

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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. 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 – Inputs used in trial productions or destructive testing or trial production also are eligible for Cenvat credit. - AT

  6. 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

  7. Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of...

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

  9. Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within...

  10. Application to destroy Molasses as unfit for human consumption – thus the application for the remission of the duty liability needs to be allowed - AT

 

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