respect of clearances to their unit at Raipur for captive consumption paid duty at the price at which the goods were sold to other independent ... entirely captively consumed. Rule 8 will not apply if in addition to the clearances for captive consumption, there are sales to independent buyers also
State of
Odisha and Raigarh, in the State of Chhattisgarh, for
captive consumption. The appellant also sells iron ore
pellets to independent third-party buyers ... clearances made by the
appellant to its own units for captive consumption,
during the period in dispute, the excise duty was paid
on the value
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
unanimous in their view that if all
the clearances are for captive consumption and there are no
clearances to independent buyers, then the provisions ... products to independent buyers
(i.e. when all clearances are for captive consumption)
(ii) In addition to (a) above, for applying Rule 8 the
clearance
Bauxite Ore. In addition to export is also
stock transferred for captive consumption from Damajodi to Angul on
2
Excise Appeal No.75650 ... goods captively consumed
3
Excise Appeal No.75650 of 2021
within the factory and also the goods removed from the factory for
captive consumption
dated 31.03.2003 and NCCD was applicable on the goods cleared for captive consumption. That issue was decided in this Tribunal in the case of Hero ... dispute that the demand of NCCD is on POY cleared to captive consumption for goods manufactured export in an 100% EOU.
7. We find that
inter unit transfer of goods from
the Taloja Unit for captive consumption to the Belur Unit, the
entire value ... same company through inter-unit transfer of
goods for captive consumption. In the case of Eicher Motors
Ltd, there was no inter-unit transfer
that as per the Ispat Industries decision for the purpose of captive
consumption, the value of transaction made through the outside buyer should
be taken ... that as per the Ispat Industries Judgment for the purpose of captive
consumption, the value of transaction made through the outside
buyer should be taken
