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 January 2019 Year 2019 This

Manufacture of bearings and supply to various wind mill ...

Central Excise

January 7, 2019

Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is available to the said bearing under Serial no. 332 of the notification itself.

View Source

 


 

You may also like:

  1. Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - entire unit of wind mill is...

  2. The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5%

  3. Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT

  4. Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the...

  5. Admissibility of cenvat credit - In absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or...

  6. Rate of depreciation - 80% or 15% - a wind mill, which obviously cannot supply electricity without power evacuation infrastructure as integral to its very functioning...

  7. Classification - Bearing Housings and bearing brackets falling under are excluded from the classification under Heading 84.82 and specifically mentioned in Chapter 84.83. - AT

  8. Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

  9. CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture...

  10. Classification - rate of GST - Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind...

 

Quick Updates:Latest Updates