excise law

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

In the present circumstances there are contradictory judgment of the Hon’ble apex court and in these circumstances judgment of the larger bench should be followed. In Commissioner v/s Aqua Pump Industries [1998 (102) ELT A64], 3 Judge bench of the apex court held that Dharmada amount is not includible in value and hence this decision is a binding precedent should be followed. In view of the above the author is of the view that Dharmada amount is not a part of the asses.. Full Article

differentiation of the term “person” and “citizen” is so basic that not much legal enlightenment is required. Nevertheless, the learned author has decided to agree to disagree, it becomes my duty to explain my point of view. Such a duty becomes more important for the Article has come from NACEN, the pious place where I learnt my a-b-c of Custom and Excise law. Full Article

Introduction: - ‘Job Work’, ‘Cenvat” and ‘Litigation’ – a combination of these three means “Sky is the limit”. Job work in itself has been a critical area of Central Excise Law. Being already complicated with its own policies and procedures, the existing provisions of Rule 6 of the Cenvat Credit Rules, 2004 have added oil [...] Full Article