Deepak (Company Secretary) (24 Points)
15 January 2009If a Company is engaged in Designing and printing of fabrics i.e. sarees and other wearing apparels. whether it amounts to be manufacture under central excise act.
If yes then whether registration is required?
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 15 January 2009
Normally such designing and printing doesnt amount to manufacture, and hence no Central Excise duty is payable. In fact, now most of the textile items do not attract Central Excise duty and hence even if the process amounts to manufacture, no duty liability aroses. However, to know exactly, you need to classify the product, look at the chapter notes etc. (now deemed manufacture provisions are in plenty) and then decide the duty liability.
If, however, the process does not amount to manufacture and you are doing this work on job work basis, the activity attracts service tax under business auxiliary service.
richa dalmia
(student)
(22 Points)
Replied 12 January 2010
is ice made at home place is manufactured goods under excise act???????
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 17 January 2010
Yes. Conversion of water into ice amounts to manufacture.
It is just that Central excise duty is exempted for first turnover of Rs. 1.5 crore. That is why excise people are not visiting homes to collect duty.
Anand Prakash
(Service)
(53 Points)
Replied 11 February 2010
Hi,
Can any body explain whether spare supplied under warranty or for proforming after sales services falls under manufacture or not?
Normally, when we purchase RM we pay duty and when some of the spares we supply to service centres should we reverse the cenvat credit taken on it?
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 14 February 2010
No excise duty is there on any supply.
It is just that the amount you are paying is revesal of cenvat credit at the time of removal as such as, when you are supplying something as spares, you are using those spares for manufacturing process and hence reversing the cenvat already taken on those spares.
varun sharma
(accountant)
(24 Points)
Replied 03 March 2010
Hi
Any body tell me who is deemed manufactorer under central excise.
GAUTAM RANJIT JHANGIANI
(EX. DIRECTOR FINANCE)
(21 Points)
Replied 01 July 2011
Does affixing brand name tantamount to manufacture.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 01 July 2011
fixing of brand name at manufacturing place ceases the SSI exemption of manufacturer on such products, and duty is leviable on such branded products from start without any exemption.
Satish Singhal
(Director)
(23 Points)
Replied 16 April 2016
Hi,
We are a Steel Wire processing unit (manufacturer) (Steel wire is made from Steel Wire Rod). However, we have some customers who buy Wire Rod (as such as raw material) from us. we had one registrations for the Manufacturer but now we want to do trading from the same premises . So from FY 16-17 we closed the Manufacturing and started buying all the raw material in our manufacturing unit. Now we can sell this material as such as what is the procedure for that. Now we apply for cancellation of this manufacturing licence & apply for Dealer Registration or apply for ammendements in the same licence. If in future we start to manufacturing again than. Can we continue with two licences or single one is sufficient Please help us on this, any reference to similar cases/situations faced by other would be very helpful.
Satish Singhal
Mobile 9810032099
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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