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 December 2018 Year 2018 This

SSI Exemption - clubbing of clearances - Merely, rubber stamp ...


Rubber stamps and invoices at M/s AAR Kay don't prove use of M/s Harish Engg Works' invoices for SSI exemption.

December 7, 2018

Case Laws     Central Excise     AT

SSI Exemption - clubbing of clearances - Merely, rubber stamp and invoices were found in the premises of M/s AAR Kay is not sufficient to rely that M/s AAR Kay has used the invoices of M/s Harish Engg Works for clearance of their goods

View Source

 


 

You may also like:

  1. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

  2. Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his...

  3. Cenvat credit – invoice number was handwritten or rubber stamped but not printed – no requirement in the rules that the invoice number should be printed on the invoice....

  4. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

  5. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

  6. Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

  7. Non-Stamping of arbitration agreements - Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act....

  8. The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws,...

  9. Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into...

  10. Job Work - Suppliers being SSI units and are not registered but are availing exemption under SSI exemption notification - despite no undertaking, once all goods are...

  11. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

  12. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

  13. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

  14. SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets

  15. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

 

Quick Updates:Latest Updates