201505.05
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Duty assessed at the supplier unit, cannot be challenged by the officers of recipient unit

Issue The assessees other unit sent them the inputs as such, on payment of duty under transaction value. The respondent availed credit on the inputs accompanied with the Central Excise invoices. The adjudicating authority observed that the supplier of the inputs should have paid duty on the amount, they initially availed the credit Pleaded Shri…

201505.02
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Unutilised Cess as on 28.02.2015 Versus Notification No. 12/2015 – C.E (N.T) dtd 30.04.2015

The Notification No. 12/2015-C.E(N.T) has created a havoc in the industry as to what to do with the unutilized Cess lying as on 28.02.2015 i.e before 01.03.2015. Before attempting on this issue , I must share that the sole intention behind issuance of this notification had been only for allowing utilization credit of unutilized cess…

201505.01
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Credit of Education Cess and Secondary and Higher Education Cess Can Be Utilised For Payment of duty of excise

Finally, the fate of unutilised Education Cess and Secondary and Higher Education Cess lying in balance has been decided . I had taken categorically in my article published in E.L.T on page A 211 in Part 4 of Vol.318 (April 2015 ) that I strongly feel that a specific provision shall be made for its…