Non-payment of Central Excise Duty - manufacture of Ready Mix ...

Non-Payment of Excise Duty: Ready Mix Concrete Not Manufactured On-Site, Benefits Under Notification 4/97-CE Denied.

May 30, 2019

Case Laws Central Excise AT

Non-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) at construction site OR other places - no evidence was produced that the ready mix concrete was manufactured at site rather than Pen and Pagdhe and moved thereafter to the construction site - not eligible to the benefit of the said notification No. 4/97-CE dated 1.3.1997

View Source

← Previous Next →

Non-payment of Central Excise Duty - manufacture of Ready Mix ...

Non-Payment of Excise Duty: Ready Mix Concrete Not Manufactured On-Site, Benefits Under Notification 4/97-CE Denied.

May 30, 2019

Case Laws Central Excise AT

You may also like:

Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...

This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant...

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products...

Benefit of Notification - manufacture of Ready Mix Concrete (RMC) - Merely because the RMC has been transported from the Batching Plant installed at the site to various...

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and...

The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the...

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the...

Additional depreciation on Ready Mix Concrete [RMC] - assessee is not entitled for additional depreciation in respect of machinery used since production of ready mix...

Manufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - contract between the parties was to supply ready...

Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

Manufacture - Ready Mix Concrete - RMC or MC - the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Fabrication (Manufacturing) at site - fabrication of trusses, columns, purlins and roofing sections - no excise duty is leviable - no excise duty is leviable - HC

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Quick Updates: