cce

There are already two articles published on our website www.capradeepjain.com on this issue. The title of these articles was “SSI exemption: - The branded issue” and “Brand name for packing material: - all is well when ends well”. The budget has made further amendment while passing the budget to end the controversy. This amendment has prompted us to write this third piece on this very same issue. We will discuss the issue in brief to have a better understanding .. Full Article

Under Central Excise law a Small Scale Industries (SSI) have been given some benefits in duty payments. However these benefits are not available when the SSI unit is manufacturing goods bearing Brand name or Trade name of another person. It has always been a question of great disputes as to what is the meaning of the Brand name or trade name, or when do we call goods as Branded goods and SSI benefit is not available. In absence of clear statutory guidelines, case law was.. Full Article

The Central Excise law prescribes a time and procedure to pay the duty. When some amount is paid not as per that procedure or at time different from the time of payment of duty, such payment cannot be treated as duty paid under Central Excise. The issue was decided by the Gujrat High Court in Parle International Ltd. V/s VOI [2001 (127) ELT 329 (Guj.)], wherein the Hon’ble Court held that, Full Article

It may be noted that rod/bar and wire falls under different heading of CETA. It means that the legislature have treated these two products as two distinct and different products. When the legislative intent of the Parliament is clear about treating these two products differently, it cannot be said that they are same products. The above “Test of different heading” was applied by the Hon’ble Supreme Court in Lal Woolen and Silk Mills Ltd. V/s CCE, Chandigarh [1999 (1.. Full Article

Companies will have to bear interest on any cenvat credit wrongly taken even if it is not utilised, according to the Central Board of Excise and Customs, the apex indirect tax body.  Cenvat credit is the set-off for levies paid on inputs. In other words, for every rupee of service tax or manufacturing tax (excise [...] Full Article