Tag Archives: Customs & Excise

CENVAT Credit On Foreign Commission To Foreign Agent Allowed

CENVAT Credit On Foreign Commission To Foreign Agent Allowed Brief of the Case In the case of Monarch Catalyst Pvt. Ltd. Vs. Commissioner of Central Excise, APPEAL No. E/86768/13-Mum; Date of Decision: 5.1.2016Thane-I, it was held that the services of commission agent abroad is input services as the commission agent procured the orders for the […]

CENVAT of Inputs & Input services for producing electricity captively consumed allowed

CENVAT of Inputs & Input services for producing electricity captively consumed allowed Brief of the Case In the case of M/s JSW Steel Coated Products Ltd. Vs. Commissioner of Central Excise,(CESTAT Mumbai); Appeal No. E/1119/11, E/85314/13, E/88466/14,E/85449 & 85450/15; Date of Decision-07.01.2016 Thane-II, it was held that CENVAT credit of inputs and input services used […]

Excise Duty Rate Should Be Rate Prevalent At The Time Of Clearing

Excise Duty Rate Should Be Rate Prevalent At The Time Of Clearing In the case of M/s Siemens Ltd. Vs. Commissioner of Central Excise,(CESTAT Mumbai); Appeal No. E/3360/05; Date of Decision-04.01.2016 Mumbai-IV, it was held that the rate of duty applicable on the differential assessable value recovered at the depot premises attributable to the products […]

Customs Valuation – Significant amendments in SVB procedures

Customs Valuation – Significant amendments in SVB procedures Import of goods are liable to Customs duty and are subject to scrutiny by the by Customs authorities. Further, imports from the ‘related parties’ are specifically scrutinised by the Customs Authorities to ensure that relationship between the parties have not influenced the value of import and the […]

No SSI exemption on manufacture of branded goods: SC

No SSI exemption on manufacture of branded goods: SC Case Law Citation- COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS M/S. NEBULAE HEALTH CARE LTD. (In the Supreme Court of India); CIVIL APPEAL NO. 2789 OF 2007; Date of Decision: OCTOBER 27, 2015 Brief of the Case In the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI VERSUS […]