Hi,

One of my client have one marble industry noe he wants ot letout 1/3 of te such land.

Tell me is any excise liability is create on such transaction?

Dear Sir,
We have sold the manufactured goods by paying ED. After that these material were rejected by the vendor and returned to the factory. Plz. explain in detail what are the procedure for:
1) Inward of material (If these are subjuct to Re-work), Refund of ED already Paid, whether compolsury intimation to be given to the department etc.
2) Inword material is subject to scrap
3) If we had taken back the the material and reverse the duty paid on it in the monthly return, what will be the liability on us?

Plz..... Help. Vijay

Please confirm regarding any change in notification No. 03/2004 CE dated 08.01.2004.
*******************************************
8th January, 2004

Notifications No. 3 /2004-Central Excise

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts –

(i) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for setting up of water supply plants; and

(ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility,

falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/ Deputy Commissioner/ District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above.

Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use.

2. This notification shall come into force on the 9th day of January, 2004.

G.S. Karki
Under Secretary to the Government of India

F.No. 354/159/2002-TRU

Does anyone have the Excise Tariff Notification for the latest 2% excise duty cut?

hi! I need to know the rate of excise duty applicable to various fmcg goods. I am not able to find various fmcg products like hair oil, shampoo, toothpastes, soaps, detergents, Chyawanprash, glucose, honey,digestives, Air Freshners, Mosquito Repellent, Floor cleaner, dish wash, Toilet cleaner, Kitchen Cleaner, skin cream, etc under the Schedule I to Centarl Excise Tariff Act. I have checked the Tariff details given chapterwise on cbec site. However there it does not have details of all chapters & all items. Can some1 tell me the details of the rates applicable along with the respective product's chapter, heading & sub heading no. under Schedule I of Tariff Act? Please tell me where to find these tariff product details? Also what are the exemptions available to such goods? Aslo in case of products based on MRP based valuation, what is the speciic abatement rate for the product?

We are a chemical manufacturer.Presently we can not avail cenvat credit on cement used in capital goods,i.e. like chimney and other supporting to plant machinery.
Can we avail cenvat credit on cement used in capital goods.We are also used cement for following used.

1 Boundary wall of storage tank(safety purpose)
2 Construction of repair of road in factory premises.
3 Repair of building and plant machinery.(which is covering for plant and machinery)
4 Repair of building in colony of companies.

Can we avail on cenvat credit on cement above used.We also refer two cestat case which is content is as follows

CESTAT, MUMBAI
BHUSHAN STEEL & STRIPS LTD. Versus COMMISSIONER OF C. EX., RAIGAD
Dated: 14-12-2007

Central Excise - Credit allowed on cement & CTD bars as these are support of capital goods –credit allowed on cellars as they are technically necessary & integral part of plant – Mfg. process requires controlled temp. & dust free environment so credit is allowed on roofing material used to provide cover for plant – aluminum wires/cable/conductors, electricity transmitting tower welding electrodes, wires are eligible – but credit is disallowed on excavators & material handling equipment i.e. tippers & spares


CESTAT, MUMBAI
LLOYDS METAL & ENGINEERS LTD. Versus COMMISSIONER OF C. EX., NAGPUR
Dated: 26-02-2008

Central Excise - Whether steel and cement used in foundation of kiln, cooler and chimney are capital goods in terms of definition thereof in Rule 2(a) of the Cenvat Credit Rules – whether they are eligible for credit as capital goods – Held, yes - using steel and cement for providing the necessary foundation and support for the capital goods, are eligible to CG credit – denial of capital goods credit on Helmets (for safety of their employees) is justified because this denial is not challenged by assessee

My query is on the above case basis can we avail on cenvat credit on cement used in capital goods and other used.

We are a manufacturer of chemical.Presently we can not avail cenvat credit on cement used in capital goods,i.e. like chimney and other supporting to plant machinery.
Can we avail cenvat credit on cement used in capital goods.We are also used cement for following used.

1 Boundary wall of storage tank(safety purpose)
2 Construction of repair of road in factory premises.
3 Repair of building and plant machinery.(which is covering for plant and machinery)
4 Repair of building in colony of companies.
5 Construction of Chimney and capital goods

Can we avail on cenvat credit on cement above used.We also refer two cestat case which is content is as follows

CESTAT, MUMBAI
BHUSHAN STEEL & STRIPS LTD. Versus COMMISSIONER OF C. EX., RAIGAD
Dated: 14-12-2007

Central Excise - Credit allowed on cement & CTD bars as these are support of capital goods –credit allowed on cellars as they are technically necessary & integral part of plant – Mfg. process requires controlled temp. & dust free environment so credit is allowed on roofing material used to provide cover for plant – aluminum wires/cable/conductors, electricity transmitting tower welding electrodes, wires are eligible – but credit is disallowed on excavators & material handling equipment i.e. tippers & spares


CESTAT, MUMBAI
LLOYDS METAL & ENGINEERS LTD. Versus COMMISSIONER OF C. EX., NAGPUR
Dated: 26-02-2008

Central Excise - Whether steel and cement used in foundation of kiln, cooler and chimney are capital goods in terms of definition thereof in Rule 2(a) of the Cenvat Credit Rules – whether they are eligible for credit as capital goods – Held, yes - using steel and cement for providing the necessary foundation and support for the capital goods, are eligible to CG credit – denial of capital goods credit on Helmets (for safety of their employees) is justified because this denial is not challenged by assessee

My query is on the above case basis can we avail on cenvat credit on cement used in capital goods and other used.

wHETHER CANVAT CREDIT IS allowed ON THE BASIS OF INVOICE WHICH IS " ORIGINAL FOR BUYER" BUT DOES NOT CONTAIN DETAILS REGARDING mode of vehicle, date of removal & vehicle reg. no. As Duplicate for transporter copy is not available or missing or wrongly send back to supplier

WE ARE A MANUFACTURERS. WE HAVE TO SEND A SUB PART LIKE KEY TO A SUB VENDOR ON FREE OF COST FOR ADDING PLASTIC MOULD IN A CORNER. WHILE THE SUB VENDOR BILLING ON US HE WILL CHARGE EXCISE DUTY BY ADDING OUR PART VALUE ALSO AND WILL ARRIVE TAXABLE VALUE BY DEDUCTING OUR PART VALUE BEFORE VAT.

IN SUCH CASE WHEN WE SEND OUR ITEM THROUGH DC WHETHER WE HAVE TO DEBIT THE EXCISE DUTY OR NOT? WHICH IS THE WRIGHT WAY FOR SENDING OUR PART THROUGH DC OR THROUGH INVOICE?

what is modvat?
when we are taken modvat credit ?