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Commentaries
Updated up to The Finance Act, 2016
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50 Records 
1 BACKGROUND OF INDIRECT TAX LAW
1.1 Features of Indirect Taxes
1.2 Constitution of India
1.3 Bill, Act, Ordinance and Rules
1.4 Taxation under Constitution
1.5 Information on website
2 LIABILITY OF CENTRAL EXCISE DUTY
2.1 Brief History of Excise Law
2.2 Nature of Excise Duty
2.3 Major aspects of duty liability
2.4 Types of excise duties
3 EXCISABLE GOODS
3.1 Meaning of 'Goods'
3.2 Waste is not goods even if capable of being sold
3.3 Dutiability of waste and scrap
3.4 What are not 'Goods'
3.5 Plant and machinery assembled at site
3.6 Dutiability of Steel and concrete Structures
3.7 Excisable Goods
3.8 Burden of proof is on department
4 MANUFACTURE AND PRODUCTION
4.1 Taxable event is Manufacture
4.2 Manufacture
4.3 Assembly can be manufacture
4.4 Disputed cases of 'Manufacture'
4.5 Incidental or ancillary process of manufacture
4.6 Processing and Manufacture
4.7 Manufacture must be in India
5 CASE LAW ON ‘MANUFACTURE’
5.1 Manufacture has taken place
5.2 What is not a 'Manufacture'
6 DEEMED MANUFACTURE
6.1 Process 'amounting to manufacture'
6.2 Deemed manufacture in case of goods covered under MRP provisions
6.3 Validity of 'deemed manufacture' provision
7 MANUFACTURER
7.1 Duty liability on manufacturer
7.2 Manufacture through hired labour
7.3 Engages in manufacture 'on his own account'
7.4 Raw material Supplier is not the manufacturer
7.5 Brand Owner is not the Manufacturer
7.6 Loan licensee when manufacturer
8 CLASSIFICATION OF GOODS
8.1 Central Excise Tariff Act (CETA) and Customs Tariff Act (CTA)
8.2 Overview of Tariff
8.3 Rules for Interpretation of Tariff
8.4 Application of GIR in Tariff
8.5 Classification in case of Conflict between various headings
8.6 Other provisions relating to classification
8.7 Classification of Parts
9 PRINCIPLES OF CLASSIFICATION
9.1 Trade Parlance Theory
9.2 HSN and Classification
9.3 Relevance of End Use in classification
9.4 Other principles of classification
9.5 Ayurvedic, Unani, Homoeopathic medicines
10 MRP BASED VALUATION
10.1 Methods of calculation of duty payable
10.2 Applicability of MRP Valuation provision
10.3 Meaning of 'Retail Sale Price'
10.4 Products covered under the MRP valuation scheme
10.5 Applicability of Legal Metrology Act
10.6 Deemed manufacture of products covered under MRP
10.7 Wrong indication or tampering of MRP is offence
11 TRANSACTION VALUE IN EXCISE
11.1 Excise Duty based on 'value'
11.2 Basis of Assessable Value
11.3 Condition in which goods are removed is relevant for valuation
11.4 Time and Place of Removal
11.5 Transaction Value as Assessable Value
11.6 By reason of or in connection with sale
11.7 Deduction of Taxes from AV
11.8 Additional consideration and excise valuation
12 INCLUSIONS/EXCLUSIONS IN TRANSACTION VALUE
12.1 Inclusions in Transaction Value
12.2 Price increase, variation, escalation
12.3 Free after sale service/warranty
12.4 Deduction of Trade Discounts
12.5 Outward handling, freight and insurance
12.6 Installation and Erection Expenses
12.7 Other Exclusions from excise 'value'
12.8 Some specific issues relating to valuation
12.9 Manufacture under brand name of others
12.10 Possible Areas of dispute in excise valuation
13 BOUGHT OUT GOODS, ACCESSORIES FOR VALUATION
13.1 Bought out goods supplied with manufactured goods
13.2 Value of essential bought out items
13.3 Value of optional bought out items
13.4 Bought out goods supplied but no manufacturing
13.5 Accessories supplied with main article
14 VALUATION RULES
14.1 Valuation Rules to determine Assessable Value
14.2 Value nearest to time of removal if goods not sold
14.3 Goods sold at different place
14.4 Valuation when price is not the sole consideration
14.5 Sale at depot/consignment agent
14.6 Valuation in case of captive consumption
14.7 Best judgment Assessment
15 SALE TO A ‘RELATED PERSON’
15.1 Principle behind special provisions for sale to related person
15.2 Interconnected Undertakings
15.3 Interest in business of 'each other'
15.4 Relative and a distributor of Assessee
15.5 Buyer and seller are 'relatives'
15.6 Who are not 'Related Person'
15.7 Valuation when sale is through related person
15A OTHER MODES OF VALUATION OF A PRODUCT
15A.1 Duty based on production capacity
15A.2 Specific Duty
15A.3 Tariff value
15A.4 Compounded Levy Scheme
16 BACKGROUND OF PROCEDURES IN EXCISE
16.1 Overview of procedural provisions
16.2 Administrative set up of Central Excise and Customs
16.3 Binding nature of departmental circulars
16.4 Administration of Excise Department
17 BASIC PROCEDURES IN CENTRAL EXCISE
17.1 Registration of factory/warehouse
17.2 'Factory' under Central Excise
17.3 Storage and Accounting of final products
17.4 Invoice for removal of final products
17.5 Relevant Date for determination of duty and tariff valuation
17.6 Clearance of Goods from factory
17.7 Clearances of samples
17.8 Payment of excise duty
17.9 Periodic returns under Central Excise
17.10 ACES for electronic filing of applications and returns
17.11 Basics of ACES
17.12 Registration of new assessee
17.13 e-filing of returns
17.14 Filing return offline
18 EXPORT AND CENTRAL EXCISE
18.1 Duty free exports
18.2 General procedures for exports
18.3 Removal under bond without payment of duty
18.4 Export under claim of rebate
18.5 Rebate of duty on inputs used in manufacture of export goods
18.6 Inputs free of Central Excise duty
18.7 Duty drawback of excise portion
18.8 Intermediate products against advance intermediate authorisation upto two stages
18.9 Exports to Bhutan
18.10 Warehousing after clearance for export
18.11 Supplies to SEZ/EOU from DTA
18.12 Export procedures by exempt SSI units
19 OTHER EXCISE PROCEDURES
19.1 Bringing goods for repairs, re-making etc.
19.2 Bonds under Central Excise
19.3 Types of Bond
19.4 Receipt of goods at concessional rate of duty
19.5 Warehousing in Excise
19.6 Supervision/Overtime charges
20 INTRODUCTION TO CENVAT
20.1 Background of VAT
20.2 Basic Concept of VAT
20.3 Cenvat Scheme, 2004
21 INPUT GOODS FOR CENVAT
21.1 Input goods eligible as credit
21.2 Other provisions relating to 'input'
21.3 Case law under earlier definition which is still relevant
21.4 Statutory definition of 'input' upto 31-3-2011
22 CENVAT CREDIT OF INPUT SERVICE
22.1 Input Service
22.2 Place of removal
22.3 Services specifically excluded from definition of 'input service'
22.4 Case law relating to specific services
22.5 Cenvat Credit of input service on receipt of invoice of service provider
22.6 Input Service Distributor
22.7 Definition of 'input service' upto 31-3-2011
23 CENVAT CREDIT OF DUTY PAID ON CAPITAL GOODS
23.1 'Capital Goods' for Cenvat
23.2 General provisions in respect of capital goods
23.3 Conditions for availing Credit on Capital Goods
23.4 Capital goods used in EPC project
24 UTILISATION OF CENVAT CREDIT
24.1 Eligibility of Cenvat Credit
24.2 Restrictions on Cenvat credit in certain cases
24.3 Taking and Utilisation of credit
24.4 Payment of 'amount' in some cases (normally termed as 'Reversal of Cenvat')
24.5 When payment of 'amount' (i.e. reversal of Cenvat credit) not required
24.6 Cenvat credit if demand made on final products for past period
25 DUTY PAYING DOCUMENTS FOR CENVAT
25.1 Evidence for availment of Cenvat credit
25.2 Eligible duty paying documents
25.3 Deemed credit on declared inputs
25.4 Responsibility of person taking Cenvat credit
26 INVOICE OF DEALER OR IMPORTER FOR CENVAT
26.1 Cenvat on Goods purchased from trader
26.2 Procedure of registration of Dealer
26.3 Dealer's invoice for Cenvat
26.4 Provisions in respect of imported consignments
26.5 Direct dispatch of goods by dealer i.e. transit sale
26.6 Other provisions relating to dealers' invoice
27 COMMON INPUTS AND INPUT SERVICES FOR EXEMPTED AND TAXABLE GOODS/SERVICES
27.1 No Cenvat credit if final product/service exempt
27.2 Special provisions in respect of Banking, FI and NBFC
27.3 Exempted goods
27.4 Meaning of 'exempted services'
27.5 Disallowance of Cenvat of capital goods only if used exclusively for exempted final product/services
27.6 Zero rated transactions and exempted transactions
27.7 'Value' for purpose of rule 6(3) and 6(3A)
27.8 Payment of 'amount' on exempted final product/exempt services
27.9 Proportionate reversal of Cenvat credit - Provisions applicable w.e.f. 1-4-2016
28 REMOVAL OF INPUT, CAPITAL GOODS AND WASTE
28.1 Removal of inputs/capital goods 'as such'
28.2 Removal of capital goods after use
28.3 Removal for job work/repairs/testing
28.4 Procedure for sending goods for Job work under Cenvat
28.5 Removal of inputs other than covered under Cenvat
28.6 Removal of scrap, waste and waste packing material
29 PROCEDURES AND RECORDS FOR CENVAT
29.1 Procedure for Cenvat
29.2 Records to be maintained for Cenvat
30 MISCELLANEOUS PROVISIONS OF CENVAT
30.1 Special Cenvat Provisions in respect of SSI
30.2 Cenvat credit in case of export of final products and taxable services
30.3 Exemption or Rebate of Service tax paid on input services if goods/service exported
30.4 Other provisions of Cenvat
30.5 Recovery of Cenvat credit wrongly taken or erroneously refunded
31 ACCOUNTING, INVENTORY VALUATION AND CENVAT
31.1 Accounting Treatment of Inputs in Cenvat
31.2 Accounting of Duty paid on Capital Goods
31.3 Payment of excise duty demands from Cenvat credit
31.4 Payment of 'amount'
31.5 Inventory Valuation and Cenvat
32 EXCISE CONCESSION TO SSI
32.1 Provisions of General SSI exemption
32.2 Clubbing of turnover of various factories
32.3 Slabs in SSI excise exemption
32.4 Calculation of limit of Rs. 150/400 lakhs
32.5 Goods not eligible for SSI concession
32.6 Other provisions in respect of concession to SSI
33 PROCEDURAL AND OTHER CONCESSIONS TO SSI
33.1 Sending material for job work by exempt SSI unit
33.2 Procedural concessions to SSI
33.3 Exemption to goods manufactured without aid of power
33.4 Other duty Exemptions to small sector
34 BRANDED GOODS AND SSI
34.1 SSI and goods with other's brand name
34.2 Definition of brand name and its interpretation
34.3 General issues relating to brand name and SSI
34.4 Specific Issues in respect of brand name
34.5 Valuation in respect of branded goods manufactured by SSI
34.6 Exemption to manufacturers of branded goods
35 CLUBBING OF CLEARANCES OF SSI
35.1 Assessee having more than one unit
35.2 No clubbing if owners are different
35.3 No Clubbing in case of loan licensee
35.4 No clubbing if two units independent
35.5 Dummy unit
36 ASSESSMENT
36.1 Assessee and assessment
36.2 Provisional assessment
36.3 Finalisation of provisional assessment
36.4 Refund after finalisation of assessment
36.5 Best judgment assessment
36.6 No res judicata or estoppel in taxation
37 DEMANDS OF EXCISE DUTY
37.1 Short payment of duty
37.2 Time limit for issuing show cause notice
37.3 Show Cause Notice
37.4 Who can issue show cause notice
37.5 Requirements of Show Cause Notice
37.6 Revised show cause notice/corrigendum
37.7 Authority cannot go beyond show cause notice
37.8 Serving of Show Cause Notice
37.9 Reply, Hearing and Order by adjudicating authority
37.10 Provisional attachment pending adjudication
38 DEMANDS FOR SUPPRESSION, MISSTATEMENT OR FRAUD
38.1 Extended period for demand
38.2 Wilful suppression of facts
38.3 Responsibility to supply all material facts
38.4 Suppression even if Cenvat was available
38.5 Fraud/Misstatement/Collusion
38.6 Notice for demand for suppression, fraud
38.7 Burden of proof is on department
39 DEMAND FOR SHORTAGES AND CLANDESTINE REMOVAL
39.1 Demand for shortage in stock
39.2 Demand for clandestine removal
39.3 Demand based on statements to other authorities
39.4 Demand based on other evidence
39.5 No demand from purchaser in open market
39.6 Burden of proof of clandestine removal
39.7 Appeal against decision of Tribunal regarding clandestine removal before HC and not SC
40 INTEREST FOR DELAYED PAYMENT OF DUTY
40.1 Interest if duty paid late
40.2 Interest under rule 8(3) if duty not paid on due date
40.3 Nature of tax, penalty and interest
41 RECOVERY OF DUES
41.1 Modes of Recovery of dues
41.2 Powers of recovery under section 11
41.3 Recovery by distrain and sale of property
41.4 Amount due to Government is first charge on property of assessee
41.5 Recovery of duty from successor in business
41.6 Other provisions in respect of recovery
41.7 Write off of arrears
42 REFUND OF DUTY
42.1 Claim of refund
42.2 Procedure for filing refund application
42.3 Time limit for filing refund application
42.4 Refund when benefit could not be availed due to department's mistake
42.5 Duty collected from buyer must be paid
42.6 Proof of not passing of burden
42.7 Interest on late disbursement of refund
42.8 Consumer Welfare Fund
42.9 Applicability and validity of doctrine of unjust enrichment
42.10 Non-application of provisions of unjust enrichment
42.11 Refund if amount returned to buyer by cheque or credit note or debit note
43 EXEMPTION FROM DUTY
43.1 Tariff rate and Effective rate of duty
43.2 Exemption from duty by a notification
43.3 Exemption optional but absolute exemption compulsory
43.4 Other provisions in respect of exemption
43.5 Exemption to new units in backward area
43.6 Exemption when required certificate obtained later
44 INTERPRETATION OF EXEMPTION NOTIFICATION
44.1 Strict construction of exemption notification
44.2 Purposive interpretation of exemption notification
44.3 Relevance of End Use in exemption notification
44.4 Relevance of tariff for interpretation of Exemption Notification
44.5 Other principles of interpretation
45 CAPTIVE CONSUMPTION
45.1 Intermediate product
45.2 Exemption to intermediate products used for captive consumption
45.3 Duty leviable in certain cases on intermediate products
45.4 Valuation in case of captive consumption
45.5 Principles of cost analysis for captive consumption
46 JOB WORK UNDER CENTRAL EXCISE
46.1 What is job work
46.2 Exemption for job work under Cenvat
46.3 Exemption to Job work under Notification No. 214/86
46.4 Exemption for job work for inputs received from SSI unit
46.5 Valuation in case of job work
46.6 Job worker can pay duty even if material sent under Cenvat
46.7 Provision of valuation of job work upto 31-3-2007
47 MISCELLANEOUS TOPICS IN CENTRAL EXCISE
47.1 Budget and Central Excise
47.2 Remission of duty on lost/destroyed goods
47.3 Brand Name under Central Excise
47.4 Excise Audit/Checks
47.5 Special Audit - Valuation Audit and Cenvat Credit audit
47.6 Payment of Duty under Protest
47.7 Withdrawal of facilities to manufacturer/registered dealer/provider of taxable service misusing facilities
47.8 Tax Planning in Central Excise
47.9 Tax planning is legitimate if done as per legal provisions
47.10 Emergency Powers to increase duty
47.11 Amalgamation/merger and Indirect Taxes
47.12 Excise duty on branded readymade garments and made up textile articles
47.13 Excise duty on articles of jewellery
48 ADJUDICATION AND PENALTIES
48.1 Departmental Adjudication in excise
48.2 Original Jurisdiction in excise, customs and service tax
48.3 Enforcement Powers of Revenue Officers
48.4 Power of visits and inspection
48.5 Penalties in Central Excise
48.5A Penalty for non-payment or delayed payment of service tax w.e.f. 14-5-2015
48.5B Personal penalty on director, manager or officer of the company
48.5C Penalty for non-payment or delayed payment of excise duty up to 14-5-2015
48.5D Publication of name of defaulters
48.6 Confiscation of goods
48.7 Prosecution for Offences
48.8 Proof in adjudication and prosecution
49 APPEALS IN CENTRAL EXCISE
49.1 Provisions of Appeal and Revision
49.2 Departmental Appeal/Review
49.3 Appeal to Commissioner (Appeals)
49.4 Revision by Central Government
49.5 Settlement Commission
49.6 Advance Ruling
49.7 Appeal to Tribunal
49.8 Appeal to High Court on substantial question of law
49.9 Appeal to Supreme Court
49.10 Constitutional remedies in indirect taxes