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 March 2016 Year 2016 This

Duty demand on the removal of scraps - assessee availed CENVAT ...


Entity Faces Duty Demand for Undisclosed Scrap Clearance; Extended Limitation Period Invoked Due to CENVAT Credit Use.

March 18, 2016

Case Laws     Central Excise     AT

Duty demand on the removal of scraps - assessee availed CENVAT credit on the capital goods - e appellant had not disclosed the clearance of scrap to the Department and therefore, extended period of limitation would be invoked. - AT

View Source

 


 

You may also like:

  1. Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

  2. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

  3. Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

  4. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  5. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

  6. Extended period of limitation – Revenue neutrality - Demand set aside - AT

  7. ST - Revenue neutral exercise - demand can not be raising invoking extended period of limitation.

  8. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

  9. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  10. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

  11. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

  12. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

  13. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

  14. Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

  15. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

 

Quick Updates:Latest Updates