Dear Sir/ Madam

our company manufacture
1. finished goods
2.manufacture some material which used in manufacturing of other finished goods by other company.

We calculate the turnover 1.5 crore for both products and we charge 1% excise duty on 1st product and 2% excise duty on 2nd product without cenvat credit.

Now we find that our 2nd product is not excisable, no need to charge 2 % excise duty. but while calculating 1.5 crore exemption most sale is of 2nd product only , the 1st product sale was only upto 50 lakh.
then now is we require to pay 1% excise duty for 1st product if we not cross the 1.5 crore limit for that?

We have filed return for Oct to Dec but with this query not filled return for Jan to march so what should we can do now?


please reply as early as possible

Sir ,
I want to know that whether excise duty charged on quantity basis ????
my another question is that if we charged it ,,, then how we charged it means which rates ??
Sir i am checking a purchase voucher
in that there is a purchase voucher of purchasing of GRINDING WHEEL & in that voucher in INVOICE CUM TAX CHALLAN excise duty charged on basis of QUANTITY ....

Dear Member

One of My client is engaged in production of fly ash bricks from October 2013.

As per his information this is exempt from tax...

Please clear me is these bricks are exempt from tax or they are taxable.

Sir a company purchases most of its equipment and related stores, spares and cosummables from a state in India. The company office & Store are located in a Union Territory where these materials are received and GRVs are raised for accounting. However all the business activities involving the equipment and related items are in the neighbouring state from where the purchases were made. These items are issued and taken from the store to the operational site and used / consumed. Now question is whether C forn can be issued to the suppliers? The tax rates are different for the UT and the state. Grateful for a reply with reasoning.

A car is booked with Ford dealer with token amount of Rs. 50000 on 02-02-14. At that time ex-showroom price is Rs. 8.28 lakhs. Subsequently in interim budget GOI reduced Excise duty from 12% to 8% for this car category. Now revised ex-showroom given is Rs. 8.22 lakhs i.e. reduction of Rs. 6000 only. My query is, assuming Assessable Value of car at Mfr's factory gate @ say Rs. 6 lakhs the Excise reduction of 4% comes to Rs. 24000. Should this benefit not be passed to final consumer (customer) and whether not passing of same tantamounts to "Unjust Enrichment" by the Mfr Ford Motors? Will be grateful for clarification of my doubt. Thanks in anticipation.

I removed a capital goods after use. And as per reversel rules of excise, duty payable by me is 50000/- but as per transaction value, excise duty payable is 40000/-(333333 12%). I have to pay whichever is higher.. pls tell me in creation of bill, how much amount of excise duty will be added?

Dear Sir/Ma'm,

Recently we received show cause notice for non-filing of ER4 return stating that our payment of duty including utilization of credit exceeds Rs. 10 Lakhs and we are liable to file as per Rule12(2)(a) of CE rules 2002.
the exemption limit for ER4 was Rs. 100 Lakhs and the same is still being informed to us by various excise officers and experts in the field. There is great confusion in the excise dept. regarding this and even they are not aware of any such notification that amends the rules to include ER4 return filing for units paying duty above Rs. 10 Lakhs. even after receiving the show cause notice, we are still being told that the exemption limit of rs. 100 lakhs holds and that we should send a letter to the excise office stating that as our duty is less than Rs. 100 lakhs, we are not required to file ER$.
Please guide me as to how I should proceed. A little online research about this suggests that such confusion exists as a new notification amending the CE Rules 2002 states that if duty above Rs. 10 lakhs is paid, then ER4 is to be filed, but the previous rule that if duty paid is below Rs. 100 lakhs, those are exempted from ER4 filing, still holds and has not been withdrawn. this creates contradictory rules in the CE Rules.

Dear Sirs,
Please answer my query:
As per section 3 of CEA 1944, a Duty of Excise is levied on all 'EXCISABLE GOODS' as and at rates set forth in Ist and IInd Schedule of CETA 1985.
Now when the goods liable to Excise duty have already been mentioned in the CETA 1985, then why we need to determine whether something amounts to manufacture or not or whether something is regarded as goods or not.
Please elaborate your answers
Thanks in advance

Dear Experts,

Please help me understand the concept of excise duty charged under comound levy scheme.
My client is a 'chewing tobacco manufacturer'.
In his books , he has NOT claimed excise duty paid on input goods as well as the service tax paid on input services within the meaning of input services as defined under Cenvat Credit Rules.

Please explain the scenario.

Thanks.

The process is as below:
"Raw Coal is carried to a crusher machine, where it is crushed to desired size. During crushing, some coal are broken into very smaller pieces and are called under-sized coal which are sold in market as it is. Whereas the sized coal are taken into the manufacturing process for the production of Soft Smokeless Fuel Coke and its by-product."

Ques : - Whether the process of crushing of big sized coal from where under-sized coal is screened out and sold into market as it is, without undergoing into any manufacturing process is an event dutiable under Central Excise Act?
Whether the process of crushing of coal, a manufacturing process?
Pls. reply as early as possible, supported by any related case laws and provisions of the Act.