Valuation - manufacturing / construction at site - ...

Central Excise

July 15, 2020

Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and fabrication and then only goods are being taken for assembly, erection or commissioning at a given petrol pump - By no stretch of imagination, the benefit of Notification No. 12/2012-CE can be extended to a manufacturing activity which is being undertaken at a factory and thereafter the fully manufactured pre-fabricated structures are taken in the form of the CKD/SKD condition for installation at the given site.

View Source

← Previous Next →

Valuation - manufacturing / construction at site - ...

Central Excise

July 15, 2020

You may also like:

CENVAT credit - Valuation - Classification of services - business of manufacture, supply and erection at site of pre-fabricated/pre-engineered steel buildings and parts...

Stay - valuation - motor vehiles - payment of duty of chassis - body builders fabricate/build the body of the vehicle on the supplied Chassis - directed to make...

Excisability/movability - 'Fired Heater' fabricated at site - Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire...

CENVAT credit - steel structural items fabricated at site - when the classification is held to be under Chapter 84, the description of a product being support or a part...

Manufacture - the steel structures were undeniably fabricated at site, by assembling them piece by piece, the structure came into existence as they were erected at site...

CENVAT Credit - inputs - supply of bought items such as soap and Herbal oil with manufactured items - credit denied - demand confirmed.

CENVAT credit - providing passive infrastructure - the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc. - AT

CENVAT credit - appellants are not eligible to avail and utilize CENVAT credit on towers, tower parts and pre-fabricated building/shelters. - AT

Cenvat Credit - Capital goods - Pre-fabricated building materials - as these goods fall within Chapter 94, the credit is not admissible - AT

Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -...

Quick Updates: