Pushkar Singh Rawat
This Query has 2 replies

This Query has 2 replies

13 December 2010 at 22:30

capital goods partial used

If capital goods after partial used removed from factory. Amount equal to Cenvat credit taken at the time of entry shall be paid.
My question is- whether cenvat credit avialed is utilised for payment of duty.


if any case law,pls let me know the same


PrabhuJ
This Query has 2 replies

This Query has 2 replies

13 December 2010 at 16:01

service concern

Dear Experts,
Could you explain how to address following query.

Company 'A' receives a job from company'B'.
1.Material purchased by company 'B' directly send to the company 'A' free of cost (incl.own material & material purchased from 3rd party)
2. company 'A' received the mat. with specification,then converted the material into
particular specification. after that invoice made in follg.manner
-------------------------------
Labour charges 100
Cost of material 50
Mat.given by Comp ‘B’)
Gross margin(10%)on material 5
-----
105
Ex. Duty 15
Cess 0.45
-------
120.45
--------
---------------------------------
3.Excise duty input credit taken by company‘A’ eventhough goods received free of cost and it adjusted against excise duty as per Invoice raised by company‘A’.
My question is,
 Why service tax bill is not raised,whether is it correct method?
 Excise duty input credit taken by company ‘A’ is correct or not?
If this procedure is not correct what is the correct procedure?


sidhartha shankar prusty
This Query has 2 replies

This Query has 2 replies

13 December 2010 at 06:53

cenvat

Our company is procuring concrete railway sleepers (subject to ED@8.24%) for being used in railway line inside our factory premises. This railway line has been used for bringing coal & other materials into our factory premises for being used in our power plant (the power is in turn used in the manufacturing activity).

My query is whether our company is eligible for cenvat on duty paid on theses concrete sleepers (either as capital goods or inputs). would request for your comments at the earliest.


CA Abhishek Singh
This Query has 1 replies

This Query has 1 replies

12 December 2010 at 19:25

please explain

1. Refrigeration/Air conditioning system as a whole cannot be considered to be excisable goods.
Air conditioning units however would continue to remain dutiable as per central excise tariff.

what is air conditinong units and and air conditioning systems.

2. what is the meaning of pressure testing


CA Abhishek Singh
This Query has 1 replies

This Query has 1 replies

12 December 2010 at 19:23

plz. expalin following sentence

SITE RELATED ACTIVITY
1.what is the meaning of knocked down & semi knowcked down condition.
2.MOveable manner
3.Immovable manner

4.whether assembly is manufacture or not.
for example. monitors,cpu,harddisk etc are assembled and computer comes into existence.

whether this amount to manufacture and libale to excise to excise duty.


Manoj Gupta
This Query has 2 replies

This Query has 2 replies

12 December 2010 at 12:32

applicability of exice duty

a person convert the rock stones into the dust ,,,,it is his business,,,,then is there any excise duty applicable or not ???/


Aston Albuquerque
This Query has 1 replies

This Query has 1 replies

We are manufacturers. Duty rate on our product is Nil under certain notification.
We had to register for central excise as we required Letter of Undertaking under UT1.
Now as per notification 24.2010 we can not use LUT.
Can we de-register by surrendering RC.
Do we have to wait till month end or can we do this any time of the month


Ravi Kumar
This Query has 2 replies

This Query has 2 replies

11 December 2010 at 16:07

Scrap Sales is liable for Excise duty

The Mfg Company sold scrap ( Finished) goods whether excise duty will be calculated on this scrap sales, if yes on what amount is liable for excise duty. after TCS or before TCS


CA AYUSH WADHWA
This Query has 2 replies

This Query has 2 replies

11 December 2010 at 14:49

Regarding Taxablity of Modular Kitchens

Can any of the esteemed experts assure me by a provision(section,judgement.trade circular etc) backing that installation of modular kitchen at client site would be covered under provisions of wct or not.

please mention citations,sections etc for further reference

thanks in advance

AYUSH WADHWA


R.DUTTA
This Query has 3 replies

This Query has 3 replies

11 December 2010 at 13:36

EXCISE DUTY

Dear Experts,

We are a manufacturing Unit. We have appointed one dealer. We are sending our products to our dealer with some price. But the dealer selling same products different price to different customer.
If we do like this is there any problems from Central Excise department.
Kindly confirm me
Thanks and regards,
rd





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