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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Waste and scrap - removal without payment of duty - when the ...

Central Excise

February 23, 2017

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

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  2. Manufacture of fire bricks grog - goods are sold in gunny bags in loose condition held as Waste and scrap of fire bricks to be non-excisable / dutiable - AT

  3. Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

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  5. Reversal of CENVAT Credit on damaged Capital Goods - As much as the appellant have cleared the capital goods as waste and scrap coupled with the fact of insurance claim...

  6. Duty on waste and scrap – packing of intermediate/final goods - packing material has become waste - reversal of cenvat credit - AT

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  8. Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and...

  9. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

  10. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

 

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