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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - Merely because the transportation was recovered by ...

Central Excise

January 11, 2017

Valuation - Merely because the transportation was recovered by way of debit note, the same should not be disallowed as deduction for the purpose of charging the duty from the assessable value - transportation not chargeable to duty - AT

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  2. Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

  3. Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT

  4. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

  5. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

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  7. Valuation - collection of charges from customers in the name of consumable charges through debit notes - in the show cause notice the department failed to even corelate...

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  9. Valuation of goods - transportation charges cannot be added to the assessable value as the same are charged by the appellant under separate contracts - AT

  10. Valuation under central excise - additional income arising out of the transportation charges/freight charges - no undervaluation - demand not sustainable - AT

 

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