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 February 2018 Year 2018 This

Area based exemption - if the unit is one and the same as ...


Manufacturing Units Must Apply Area-Based Exemptions Uniformly to All Products, Says Revenue Argument.

February 22, 2018

Case Laws     Central Excise     AT

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 are to be cleared without payment of duty. It is not tenable to hold that some products can avail area based exemption and others need not avail area based exemption. - AT

View Source

 


 

You may also like:

  1. Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to...

  2. Area Based Exemption - new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010 - The appellant had not set up a new Unit and...

  3. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

  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. Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for...

  6. Area Based exemption - manufacture - The contention of the revenue is not acceptable, that the only change brought about by the appellant when the colouring matter is...

  7. Area based exemption - Classification of goods - products namely Gulabari, Keora Water and Shilajit Capsules - Department cannot take two different views in respect of...

  8. 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,...

  9. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  10. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

  11. Storage of manufactured goods to non manufacturing unit - due to shortage of space in their manufacturing unit, they took Central Excise registration for Unit III but no...

  12. 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...

  13. SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit...

  14. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

  15. Area Based exemption - benefit of N/N. 50/03-CE - the girder unit is a separate and independent unit which is capable of manufacturing the MS girder of their own shall...

 

Quick Updates:Latest Updates