"29 August 2015" Archive

Erroneous payment of duty on exempted goods would not render the goods dutiable

The Commissioner of Central Excise Vs Integral Coach Factory (Madras High Court)

The assessee Integral Coach Factory (ICF) belonging to the Central Government is engaged in the business of manufacturing passenger coaches both self-propelled and non-propelled, steel freight containers and parts of passenger coaches for railways under Chapter 86 of CET 1985. ...

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CENVAT credit on capital goods used in the construction/erection of plant is allowed

M/s. Thiru Arooran Sugars Vs The CESTAT (Madras High Court)

In the case of M/s.Thiru Arooran Sugars Vs. The Custom, Excise and Service Tax Appellate Tribunal, Hon’ble Madras High Court held that CENVAT credit on capital goods used in the erection of various capital goods, viz., M.S.Plates, M.S.Angles, M.S.Channels and H.R. Plates, which were purchased...

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‘Close up’ should be classified as dental cleaner, not toothpaste–SC

Commissioner Of Central Excise, Vapi Vs M/s. Global Health Care Products (Supreme Court of India)

In the case of Commissioner Of Central Excise, Vapi Vs. M/s. Global Health Care Products , the Supreme Court held that ‘Close up’ should be classified as dental cleaner, not toothpaste on account of different ...

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Mere Remanding back the case by Tribunal without going into Merits not sufficient

M/s. Thirumurugan Enterprises Vs The Customs, Excise & Service Tax Appellate Tribunal, Chennai (Madras High Court)

In the case of M/s.Thirumurugan Enterprises Vs The Customs, Excise & Service Tax Appellate Tribunal, Chennai, the Hon’ble Madras High Court held that remanding back the case by Tribunal, without going into merits and asking the adjudicating authority to re-adjudicate the matter will not suffice....

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CENVAT credit of outdoor catering & outward transportation upto place of removal allowed

Commissioner of Central Excise & Service Tax Vs M/s. Thiru Arooran Sugars Ltd. (Madras High Court)

In the case of Commissioner of Central Excise & Service Tax Vs. M/s. Thiru Arooran Sugars Ltd., Hon’ble Madras High Court held that the CENVAT credit of the service tax paid in respect of cell phone services, catering services ...

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Endorsement on bill of entry amount to raising demand under customs law and not mere a provisional assessment

M/s Swastika Enterprises Vs Commissioner of Customs (Supreme Court of India)

The Hon'ble Supreme Court in the case of M/s Swastika Enterprise held that the endorsement on the bill of entry to pay additional customs duty is a demand and not mere a provisional assessment. Thus, the duty payable due to such endorsement can be settled as settlement of demand under indirect taxes demand settlement scheme....

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Proceedings under Central Excise Act get abated on the death of assessee

Sahabina Abraham & Others Vs Collector of Central Excise (Supreme Court of India)

The Hon'ble Supreme Court in the case of Shabina Abraham & others held that the estate of a dead person cannot be attached for recovery of excise duty payable because there is no enabling provision in the Act to do so....

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Exemption Notification cannot discriminate between persons paying duty under different methods permissible under law

Union of India Vs M/s N.S Rathnam & Sons (Supreme Court of India)

Hon'ble Supreme Court in the case of M/s N.S. Rathnam& Sons held that when two methods are permissible under the statutory scheme itself to discharge duty liability then merely because with the adoption of one particular method the duty that becomes payable is lesser ...

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Job work – Valuation under Excise

A job work transaction triggers Excise Duty liability if the process involves manufacture. The consequent question that arises is how to determine assessable value of the goods involved. The various provisions that linger in one’s mind are Rule 10 A 0r Rule 8 or Rule 11 of the Central Excise Valuation Rules 2000....

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Posted Under: Excise Duty |

Why PRACTICE over Employment

A small disclaimer before proceeding – this is my first write up and I hope you rate me on same basis. Before reasoning why I prefer Practice over the other, I would like to confess straight away that none of them is superior over the other. Choose what you would like be in future, choose where you want to see yourself some years down t...

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Posted Under: Excise Duty |

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