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. […]
Excise - 5. page
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 […]
Value of clearances to be excluded for the calculation of limit of ` 400 lakh
Value of clearances to be excluded for the calculation of limit of ` 400 lakh: For the purposes of determining the aggregate value of clearances of all excisable goods for home consumption, […]
Value of clearances to be excluded for the calculation of limit of ` 150 lakh
Value of clearances to be excluded for the calculation of limit of ` 150 lakh: For the purposes of determining the first clearances upto an aggregate value not exceeding ` 150 lakh […]
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 […]