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 June 2017 Year 2017 This

Area based exemption - The conditions do have specific legal ...

Central Excise

June 27, 2017

Area based exemption - The conditions do have specific legal implication and by no means be considered as a simple procedural requirement, infringement of which is condonable - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement

View Source

 


 

You may also like:

  1. 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...

  2. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

  3. Seeking grant of permission to export of rice - Ban on export of non-basmati white rice - Non-fulfilment of the conditions entitling it to an exemption - The High Court...

  4. Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

  5. 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...

  6. Exemption form GST - upfront premium payable towards the services of leasing of the land for industrial purposes - Notification No. 12/2017 Central Tax (Rate) - The...

  7. Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

  8. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  9. Benefit of area based exemption - Industrial Oxygen, Liquid Nitrogen and Nitrogen Gas are ‘Industrial Gases’ based on atmospheric fraction - the industrial gases are...

  10. Foreign Investment in India - Sector Specific conditions. - Circular

  11. Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the...

  12. Interest on delayed refund - area based exemption - there was no distinction between refund under Area Based Exemption Notification and other refunds u/s 11B and...

  13. Area Based Exemption - failure to submit declaration / certificate at the time of installation - If the department has continuously allowed the area based exemption...

  14. Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have...

  15. Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO...

 

Quick Updates:Latest Updates