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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Metal scrap and waste arising out of the repair and maintenance ...

Central Excise

July 15, 2017

Metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a subsidiary product to the cement which is the main product - demand set aside

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  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

  4. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

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  6. Mere a prescription of Chapter Note in the tariff will not create the duty liability on the waste and scrap of metal goods arisen during the course of repair and...

  7. Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When...

  8. Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and...

  9. Cenvat Credit - welding electrodes - goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - AT

  10. Assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - AT

 

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