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 April 2017 Year 2017 This

Area based exemption - appellant never started a new unit the ...

Central Excise

April 3, 2017

Area based exemption - appellant never started a new unit the appellant has used partly old machinery as stated above in the same premises/shed. Nature of the product is not meaningful to get the benefit of the notification. - AT

View Source

 


 

You may also like:

  1. Undervaluation – import of old and used machinery – enhancement of value – Old and used machinery is inherently prone to undervaluation - Adjudicating authority...

  2. Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining...

  3. Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been...

  4. Area Based Exemption - Benefit of N/N. 50/03-CE - The appellant has started three different units on the same plot of land and having separate plant and machinery,...

  5. Exemption u/s 10A - Percentage of new plant and machinery and old machinery - inclusion of plant and machinery received on returnable basis for determination of percentage - HC

  6. Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -...

  7. Inter-state sales - exemption from tax - whether "old newspaper" would be covered within the term "newspaper" or not - Old Newspapers are also Newspapers - Entitled for...

  8. Allowability of deduction u/s 54F - it was immaterial that the construction of the new building was started before the sale of the old building - exemption allowed - AT

  9. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

  10. Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise...

 

Quick Updates:Latest Updates