Central Excise Act

ONE OF THE CONDITIONS FOR AVAILING CENVAT CREDIT ON OUTWARD TRANSPORTATION FROM THE PLACE OF REMOVAL IS THAT SELLER HAS TO BEAR THE RISK OF LOSS OR DAMAGE TO THE GOODS DURING TRANSIT: CESTAT, Kolkata Bench

A. Brief facts of the case: The issue involved in the present case is whether appellant will be eligible to CENVAT Credit on transportation services from the factory to the point of delivery of the customers. The brief fact of this case is that the Respondent (M/s. Bijoy Concrete Works) has taken CENVAT Credit on… Read More

Tags: Central Board of Customs & ExciseCentral ExciseCentral Excise ActCESTATIndirect taxIndirect Taxation

Cost of Advertising Cannot be added to the Assessable Value Unless It Is Recovered from the Dealers Mandatorily as a Condition of Dealership – Cestat, Mumbai

COST OF ADVERTISING CANNOT BE ADDED TO THE ASSESSABLE VALUE UNLESS IT IS RECOVERED FROM THE DEALERS MANDATORILY AS A CONDITION OF DEALERSHIP - CESTAT, Mumbai  A.      Brief Facts of the Case: 1.1       The appellants are manufacturer of excisable goods and were selling the products to various distributors and dealers. The appellants had… Read More

Tags: Central Excise ActCESTATCost of advertisement and publicityValuation

Prior permission not needed for transfer of CENVAT as a result of Merger/Amalgamation: CESTAT – Delhi

NO SPECIFIC STIPULATION CONTAINED IN RULE 10 OF THE CENVAT CREDIT RULES, 2004 REGARDING PRIOR PERMISSION FROM THE STATUTORY AUTHORITIES FOR TRANSFERRING THE CENVAT CREDIT AS A RESULT OF AMALGAMATION/MERGER: CESTAT A.     Brief Facts of the Case:  A.1      In this case, the Appellant (viz. "M/s. S.C. Johnson Products Pvt. Ltd." formerly known as… Read More

Tags: Central Excise ActCenvat Credit RulesCESTATNew Delhi

Central Excise circular on exemption of duty on specified goods affixed with brand/trade name of another person

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Notification No. 10/2013 - Central Excise (N.T.) New Delhi, the 02 August, 2013 G.S.R. (E)  Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise… Read More

Tags: Central Excise ActCentral GovernmentExciseGazette of IndiaGovernment of IndiaIndiaministry of financeNew Delhi

Central Excise exemptions to scheduled formulations as defined under the Drugs Price Control Order (DPCO), 2013

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.22 /2013-Central Excise New Delhi, the 29th July, 2013 G.S.R.   (E).- In exercise of the powers conferred by sub-section (1) of section 5A of theCentral Excise Act, 1944 (1 of 1944), the Central… Read More

Tags: Central Board of Excise & CustomsCentral Excise ActCentral GovernmentGazette of IndiaGovernment of IndiaIndiaministry of financeNew Delhi

Section 11AC penal provision can be invoked on an intent to evade payment duty

CLR Editorial Notes:  This is an Appeal filed by the Appellant against an Order-in-Appeal filed by the Department for a penalty on Excise duty payments. The Appellant is engaged in the manufacture of Electric Meters; during the period June 2005 to May 2007 they have received small quantity of Electric Meter for trading purpose and the same were traded. In… Read More

Tags: AppealCentral Excise ActCENVATCENVAT creditCommissionerCustoms Excise and Service Tax Appellate TribunalExciseMadurai

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