A large manufacturing company (A) buys nitrogen from a third party (B) and uses that nitrogen for its manufacturing purposes. ‘A’ has a captive power plant and uses Naphtha for generation of power which is used by ‘A’ for its own manufacturing purposes. Now, ‘A’ supplies a portion of this power free of cost to ‘B’ who uses this power for making Nitrogen which is sold by ‘B’ to ‘A’. Now, since A supplies this power to 'B' free of cost , B's selling price of Nitrogen to A also does not include any cost on account of power.

Now, the issue is whether A is at all required to reverse proportionate cenvat credits on Naphtha which is used for generating power that is supplied to B for making nitrogen. If there any precedences (legal decisions) resembling similar situations, please state that also. A & B are independent parties and operate at arm's length basis.

Dear sir,

I want to some information regarding Excise Duty Liability on Recover Goods. Example : One fresh raw matrial used in process which recover after complete process & it is used for next process so, excise duty liable to pay. please reply

whether cenvat credit available on material used like cement, tmt bars etc. in construction of building at factory side and can avail the service tax paid on WCT of construction that building under which rule of cenvat credit rule 2000 plz refer case law if any.

how to prepare excise reconciliation ?

An Exporter files Bonds B-1 and lift the excisable goods for export without payment of duty against CT1 / ARE1. Is it necessary than to take to goods direct to customs approved area or is is possible to store the goods in some godown and export within a peiod of 6 months?

at present goods, manufactured by another person, are being sold on MRP. an option is contemplated to rent out the goods and not to sell them. in such a case, how excise declaration be given by manufacturer as goods are actually MRP based?

If the Assess is both Manufacturer and Service Provider and his final products are both Dutiable and exempted and he is takin Input Credit. Then in such case, how will Rule 6 apply.

Dear Sir,

We are an 100%EOU in Research & Development,

We get excise duty exemption on purchases of indegious goods by giving CT-3 Form

but for some material our CE Depart.has refused to give CT-3 form so we bought the materials by paying CE Duty,

Can we get refund of Excise duty,which we have paid on purchase of material? if so what is the procedure of getting refund ?

Please Clarify my query

Regards,
Madhu
madhukintali@yahoo.com

I want to purchase some kahdi gram udyog item from jharkhand and I am residing at haryana.

During enquiry with dealer, he said that this item is exempt under the sale tax law of jharkhand, and we are dealing exclusively only in this item, so sale tax registration is not complusory, and without registration of sale tax, we are eligible to supply good to you at haryana.

Here my question is that whether he is eligible for supply of good to me without having any sale tax number.


Now, at haryana, after receving this item, I will repack it and put my company name and supply to a reconised export house for export against form H at hydrabad (A.P).

Here, my question is that whether I required to get sale tax number to supply this item.

and second question is that whether I am liable for excise duty as I am doing rebranding of the product.

Kindly guide

Wether Refinerment of edible Vegetable oil amounts Manufacture. can we say that it does amount to manufacture on the grounds that there is no chapter notes or section notes which specifies that refining of edible vegetable oil amounts to maufacture