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Case laws relating to clubbing of clearances

Case laws relating to clubbing of clearances : Particulars Citation 1. If one person owns a factory and is a partner in another factory, the production of all factories cannot be clubbed. […]

Clubbing of clearances

Clubbing of clearances : As per section 2(f) of the Central Excise Act, 1944 a manufacturer means not only a person who employs hired labour but also person who engages in […]

Exceptions to the use of brand name

Exceptions to the use of brand name: There are however the following exceptions given to the usage of brand name i.e. the benefit of exemption under Notification No. 8/2003 would be available […]

Brand Name

Brand Name : The notification denies the benefit of the exemption for clearances done on products which bear a brand name of another person. This means that such clearances would attract […]

Important case laws on value of clearances

Important case laws on value of clearances : Decision Citation 1. If manufacture of P&P medicines takes place on job work basis and not as a loan licencee, value of clearances of […]

CENVAT credit on capital goods

CENVAT credit on capital goods : (a) CENVAT credit on capital goods can be availed, but utilized only after clearances of ` 150 lakh. (b) An assessee eligible to avail SSI […]

CENVAT credit on inputs

CENVAT credit on inputs: In respect of units availing the benefits of Notification No. 8/2003 (i.e. full exemption), no CENVAT credit is available in respect of inputs upto clearances of ` 150 […]

Relaxation in the duty

Relaxation in the duty : The exemption given vide Notification No. 8/2003 can be summarised in the following table: Value of clearances in ` lakh in a financial year Duty […]