Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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In the instant case, in the earlier round of proceedings, the Hon’ble CESTAT, Mumbai remanded the matter by an order dated August 11, 2009 and in remand proceedings, the First Appellate Authority enhanced the penalty imposed on John Deere Equipment Pvt. Ltd. (the Appellant) without issuing any Show Cause Notice.
eturned goods have to be treated as Inputs and the Assessee having shown the issuance of the said Inputs from their RG-1 are deemed to have manufactured final product – Reversal of Cenvat credit cannot be sought
Nilkamal Ltd. (the Appellant) was engaged in the manufacture of excisable goods and for the manufacture of these goods, they had purchased some moulds as Capital Goods. Upon receipt of the said moulds in the factory, the Appellant availed 50% of the eligible Cenvat credit on the moulds as Capital Goods and the moulds were put to use for some time in the factory for further manufacturing of excisable goods.
Twenty fourth February of every year is celebrated as Central Excise Day and different programmes are organized by different formations to mark the day Board vide its letter of even number dated 6.2.2014 had listed certain suggested activities that could be organized to celebrate the day.
(a) against serial number 16 relating to Visakhapatnam, in column (3), for the word Vijaywada, the word Visakhapatnam shall be substituted
Central Government vide Notification No. 03/2015-CE dated January 16, 2015 has increased the Excise duty on Petrol (both branded as well as unbranded) and Diesel (both branded as well as unbranded) by Rs. 2 per Litre. The new rates shall be effective from January 17, 2015.
The Hon’ble CESTAT, Mumbai relied upon the judgment of the Hon’ble High Court in the case of Nelco Ltd. [(2002) 144 E.L.T. 56 (Bom.)] which was further affirmed by the Hon’ble Apex Court in [(2002) 144 E.L.T. A104 (S.C.)], holding that in case of remand matter, the Department was not entitled to hold on to the amount deposited by the Assessee during the course of investigation as pre-deposit.
Jagatjit Industries Ltd. (the Appellant) was the job worker of Glaxo Smith Kline Consumer Health Care Ltd (Glaxo) and availed Cenvat credit of duty paid by Glaxo, the Principal manufacturer. The Appellant was clearing their final product manufactured on job work basis on payment of duty by utilizing Cenvat credit availed by them.
Where two Exemption Notifications, one granting absolute unconditional exemption and other granting unconditional partial exemption, is available to the Assessee, the Assessee has an option to opt the Exemption Notification which is more beneficial to him.
The Central Board of Excise and Customs (the Board) vide Circular No.993/17/2014-CX dated January 5, 2015 has issued a clarification on the matter of mandatory pre-deposit of duty and penalty for filing an appeal as was specified in Circular No. 984/08/2014-CX dated September 16, 2014.
