Padam Jain
19 October 2010 at 12:27

Shifting of exempted unit

Dear Freinds,

Pls provide the solution of my below mentioned querry:

We have a unit of footwear in Paonta sahib, distt. Sirmaour and we are exempt under Notification no. 49-50/2003 dt. 10-06-2003 now we want to shift the unit at another place in same distt.whether we can shift the same or not. if yes pls provide the notification/ section/ case etc. in support.

THanks

Padam Jain

Answer now

Mohit Agarwal

The query is w.r.t Rule 11(3)(ii) of the Cenvat Credit rules,2004.Do i have to reverse the CENVAT credit on inputs if my final product became exempt in 2008 onwards.The unit is a 99.99% export oreinted unit. If not then can I cliam the refund of duty paid on Inputs.

Answer now

Abhijit Guchait
07 October 2010 at 16:23

Refractories and Refractory materials

Sir
Whether Shell Thermia B is a Capital Goods as per Cenvat Credit Rules 2004 or not

Answer now

ATUL U ANAVEKAR
04 October 2010 at 22:42

Rebate on Export Sale

Kindly help me with the below case:

Export Sales Rs 100000
Excise Duty incl cess Rs 8240

Raw Material used in the final product are imported against ADVANCE LICENSE on which no duty is paid.

Can we claim rebate of the excise duty paid ie 8240 as the sales are export sales.

Answer now

Narendra Shah

From Where the Merchent Exporter get acceptance of B-1 Bond ?

From Jurisdication AC/DC of Merchent Exporter's Office or Technical AC/DC of Commissioner Office or Maritime Commissioner ?

Pl. Clarify and advise me

Thanks with regards,
Narendra Shah

Answer now

himanshu vyas
08 September 2010 at 17:42

SET OFF OF S TAX

WHAT ARE THE PROVISIONS IN THE ACT REGARDING SET OFF OF SERVICE TAX WHEN SAME SERVICE IS USED IN MANUFACTURE OF BOTH DUTIABLE AND NON DUTIABLE GOODS AND BYFURCATION OF SER. TAX IS NOT AVAILABLE. PLS SUGGEST. AND ONE RAW MATERIAL IS USED IN MANUFACTURE OF BOTH EXCISABLE AND NON EXCISABLE GOODS AND DIVISION OF RAW MATERIAL USED IN BOTH KIND OF PRODUCTS IS NOT POSSIBLE THEN HOW TO TAX CREDIT OF EXCISE PAID ON PURCHASE OF THAT RAW MATERIAL?

Answer now


Anonymous

Dear Sir,

Whether units located in Haridwar, Uttranchal are eligible for the procurement of tax free goods and service, i.e. without levy of Excise, Sales tax, Service tax.
As this units are covered by sec10A of the income tax act.
Whether any other tax exemption scheme are applicable on theses units.
Please suggest me from where i can find out answer related to these units?

Answer now

sunil
31 July 2010 at 17:36

ER 6

In er.6 note says that Finished goods mentioned in column(9B) should be stated in respect of each of the input mentioned in columns (2) and (6).
How can we matched it in folloiwng circumtances?
(1)f.g mfg in current month for RM is issued for previous month/months.so,showsinputs consumption s in earlier month/months in inputs register and mfg shows in f.g.register in current month.
(2)Opposite to above r.m used in current month and expected to mfg in incomming month/months.i.e.inputs consumption shows in inputs register in current month and mfg is not shows because the material is under process.
In all above circumtances o.b and c.b will also not match with ER6 format.
(3) In case Inputs send for jobwork and arrive partially in subsiderry challan.

How can we fill the er.6 with matching of our factory record?

Request to all experts to give guideline.
Thanks to all

Sandeep

Answer now

student
29 July 2010 at 21:49

recent case law

. ECE Industries Ltd Vs. CCE 2009
The Agreement which contained price variation clause, the assessee upon
upward revision of prices, paying higher duty and on lowering of price, the
assessee is seeking refund as per Agreement and assessment shall be treated
as provisional. Refunds arising out of down revision of prices after clearance of
price, principle of unjust enrichment shall not apply.
my qs is that the above agreement has benn entered b/w manufacturer& buyer.

Q2 mer has collected duty from both ends i.e. from customer as well as he is opting for refund. why DOUE not apply?

Answer now

C.A. LINESH PATIL
27 July 2010 at 22:06

regarding excise

i have several query regarding excise:-

1).who is liable to pay excise duty if goods is manufactured by job worker.in the following cases:-

a)when there is principal to principal relationship AND

b)when there is principal to agent relationship.

2)what is meant by principal to principal & principal to agent relationship.

3)when packing,repacking, labeling,& relabeling amounts to deemed manufacture

please reply my queries as soon as possible and dont copy paste section wordings.
i want explanation in simple and own word.

Thanks in advance

Answer now