Home Highlights February 2019 Year 2019 This

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1. Valuation - Extended period of limitation - appellants willfully misdeclared the scheme as that of quantity discount, without passing on the benefit of said quantity...

2. Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...

3. Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply...

4. Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT

5. Waste and scrap aroused from manufacturing of parts for repair / replacement of damaged plants/ structures are excisable commodity.... - AT

6. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

7. Cenvat credit cannot be denied on playing cards supplied as free gift alongwith final product - playing cards were purchased on payment of duty - AT

8. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

9. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

10. Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT