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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Removal of goods for export without payment of duty - goods ...

Central Excise

June 13, 2016

Removal of goods for export without payment of duty - goods cleared for export - goods removed having been subject to further manufacture and finally exported by the manufacturer - benefit of export cannot be denied - AT

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

  2. Cenvat Credit - inputs and capital goods on which credit has been availed can be cleared without payment of duty under bond for export purposes - AT

  3. 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

  4. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

  5. Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or...

  6. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable - AT

  7. 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

  8. Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot...

  9. Reversal of CENVAT Credit - Supply of goods to 100% EOU without payment of duty - deemed export - demand set aside - AT

  10. 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

 

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