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

Filter Cake emanated from the affluent plant - excisability / ...

Central Excise

April 10, 2017

Filter Cake emanated from the affluent plant - excisability / marketability - Revenue thereby failed to discharge its burden of proof demonstrating that the Filter Cake came out as a product itself intended to be manufactured and traded in market under common parlance - goods therefore not excisable - AT

View Source

 


 

You may also like:

  1. Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or...

  2. Excisability/movability - 'Fired Heater' fabricated at site - Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire...

  3. Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year...

  4. Excisability/marketability - waste - waste of base cream cleared without consideration - Dumping of waste cannot be equated to clearance of excisable goods.

  5. TPA - comparable selection - turnover filter application - turnover filter is one of the essential filter in order to select comparables when acted in same atmosphere -...

  6. Excisability of Scrap of Wires and Cables - Marketability - Amended provisions of Section 2(d) – Prima facie case is against the assessee. - AT

  7. Marketability and Excisability of Goods - Captive consumption - Compactness / tensile strength / dimensional stability of “non-woven fabrics” cleared from factory was...

  8. Excisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - AT

  9. Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -...

  10. Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of...

  11. TP Adjustment - comparable selection - None of the comparables have been excluded on the ground of high turnover alone. The test of functional similarity applied by the...

  12. Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant...

  13. Excisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply...

  14. Excisability - manufacturing / fabrication of chimney - goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established....

  15. Regarding exemption of import duty on oil cakes thereby amending Notification 12/2012-Customs, dated 17-03-2012 - Notification

 

Quick Updates:Latest Updates