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 2013 Year 2013 This

Whether tool kit can be termed as accessories of final product ...

Central Excise

January 24, 2013

Whether tool kit can be termed as accessories of final product as envisaged in the definition of ‘input’ - ‘tool kit’ is squarely covered by the definition of ‘input’ - AT

View Source

 


 

You may also like:

  1. CENVAT credit wrongly availed - Whether tool/first aid kits sold along with motorcycle fall within the purview of the definition of ‘input’ - held yes - AT

  2. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

  3. Cenvat credit allowed on tool kit and first aid kit are sold by the appellant along with final product and their cost is included in the same. - AT

  4. Remission of duty upon destruction of final product - there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - AT

  5. Taxability - supply of tangible good for use or not - tool kits provided by the appellant to associated companies - The submission of the appellant that tool kits were...

  6. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

  7. Whether the Modvat/Cenvat credit on the inputs in process and in finished products is liable to be reversed/paid back when the final product becomes exempt from payment...

  8. WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly...

  9. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

  10. CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of...

 

Quick Updates:Latest Updates