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 May 2017 Year 2017 This

Valuation - goods manufactured by the assessee used by its ...


Valuation Dispute Over Inter-Unit Transfers: Rule 8 vs. Former Rule 4 of Central Excise Valuation Rules 2000.

May 23, 2017

Case Laws     Central Excise     AT

Valuation - goods manufactured by the assessee used by its another unit for captive consumption - Applicability of Rule 8 - upto 30.11.2013, appellants were required to discharge duty on the impugned clearances only as per erstwhile Rule 4 of the said Central Excise Valuation Rules 2000 - AT

View Source

 


 

You may also like:

  1. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  2. The CESTAT ruled that the appellant's excisable goods clearance to an inter-connected undertaking should be valued under Rule 10, not Rules 8 & 9 of the Central...

  3. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

  4. CESTAT ruled that merely listing an inter-connected undertaking in Income Tax Form 3CD does not establish a "related person" relationship under Central Excise law....

  5. Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT

  6. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

  7. Duty demand - Clubbing of turnover of the Job workers - dispute regarding Valuation - dummy units or not - If the department disputed the price at which excise duty paid...

  8. The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

  9. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  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...

  11. Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

  12. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

  13. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

  14. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  15. The GoI's MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise...

 

Quick Updates:Latest Updates