Discussion on service tax ca final - can anyone join now?

what is meaning of place of removal

Captive consumption means consumption of goods manufactured by one division or unit by another division or unit of same organization or related undertaking for manufacturing other products.

Rule 4 Read with Rule 5 of Central Excise Rules, 2002:

Duty is payable on removal of goods, the rate of duty being the rate in force on the date of such removal (Rule 4)

Concept of DEEMED REMOVAL, provided that in case of excisable goods used within factory, the date of issue of such goods for such use shall be the date of removal thereof (Explanation to Rule 5)

Are all intermediate products captively consumed dutiable? No, Only those articles captively consumed and satisfies the following conditions are dutiable
1. Articles must be movable
2. Articles must be marketable
3. Articles must be mentioned in Tariff
Articles in crude and elementary form are not dutiable, as they are merely intermediate products, not marketable in that condition. ¡V Union carbide India Ltd. V. UOI; Moti laminates P. Ltd. V. CCE

Exemption notification in Force:
As per notification No. 67/95, if finished good is exempted, duty liability is attracted on intermediate product „® that intermediate product is movable and marketable and it should be mentioned in CETA & such good should be consumed within the factory.
If finished good is not exempted, there is no duty liability on intermediate product.

No

& go to the History of CE act It was rather named as Central Excise Customs & salts Act

Raw material supplier means a person who supplies some material. However if he has manufactured the material what he supplies the he is a manufacturer else no. Eg. You manufacture Rubber & I manufactur Tyres. You are my rM supplier the what happens ? I hope your query is clear ?

Thanks Pooja Just inform when it starts & I would prefer going there as there would be less congestion

Bittu Place of Removal is that point from where the excisable goode are removed for sale/ consumption. It can be the factory gate or any such other place as registered by the unit

DIFFERENCE BETWEEN MANUFACTURE & PRODUCTION

CIT V. Budharaja and Co. & CIT V. Tara Agencies.

‘Production’ has a wider connotation than the word ‘Manufacture’. Every ‘manufacture’ can be characterized as ‘production’, but every ‘production’ need not amount to ‘manufacture’. When the word ‘produced’ or ‘production’ is used in juxtaposition with the word ‘manufacture’, it takes in bringing into existence new goods by a process which may or may not amount to manufacture. Production takes into account all by-products, intermediate products and residual products, which emerge in the course of manufacture of goods.

Hmm... Guptaji It seems you are going to score 80+ in IDT, all case laws are just at the tip of your tongue. GOOD Work

waht is time of removal

Tme of Removal is very wide defination. However in short It can be taken as that time when the goods are actually removed for consumption from the excisable unit ( Place of Removal )

@ Pooja,

Yeah Assembly aslo amounts to manufcature,however it depends.There are case laws on this issue.

what are the exceptions to this raw material suppplier

Only assy does not amt to manufacture. for manufacture there should be a transformation of the inputs

If assembly of the items results in new identifiable product, it amounts to manufacture.

server is manufeterd by company and destokpt and keyboard is ent after the change of defination of transction value for what eve item considertion is taken it is manufactring