Mini Cement Plant Central Excise Issues

Heidelberg Cement India Ltd vs Commissioner Of Central Excise…

Briefly the facts of the present case are that the appellants are engaged in the manufacture of Cement and Cement Clinker falling under Chapter Heading 25232940 & 25231000 of the Central Excise Tariff Act, 1985. They are availing the facility of cenvat credit under Cenvat Credit Rules 2004.

GOVERNMENT OF INDIA MINISTRY OF FINANCE …

alue would no longer be the retail sale price but the transaction value determined under section 4 of the Central Excise Act, 1944. Similarly, rates of duty applicable to cement manufactured y mini-cement plants have been revised from specific rates to either ad valorem or ad valorem+ specific rates with some reduction. The rate of duty on

Calculation of excise duty on cement

26 March 2013 Is there any special calculation for calculating Excise Duty on cement production. My client purchased cement for own consumption but not for resale. I just want to know about calculating excise duty in this regard.

EXPLANATORY NOTES (CENTRAL EXCISE) General: 1.

mini-cement plants and non-mini cement plants. The excise duty rates on such cement as well as cement cleared other than in packaged form is also being revised [S. No. 51 and 52 of noti

EXCISE

Excise duty on cement made by mini cement plants has been increased from Rs.200 to Rs.250 per metric tonne.

CENTRAL EXCISE

Central excise duty rates on cement and cement clinker are being revised as follows:

Mangalam Cement Ltd vs Commissioner, Central Excise

Ravi Kapoor, the Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and also relies on the judgment of Honble Bombay High Court in the case of Commissioner of Central Excise Nagpur vs Manikgarh Cement reported in 2010 ( 20) STR 456 Bombay and Hindalco Industries Ltd. v. CCE, Allahabad, 2019 (3) TMI 1085 ...

Exemption from Customs and Central Excise Duty to Water …

3. On the Central Excise side, full exemption from duty has been extended to all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their components/ parts required for the setting up of water treatment plants intended to treat water to make it fit for consumption of humans or animals.

Excise duty on cement

Hi All Please solve my query In case of Sale of Cement in MRP bags from other than Mini Cement Plant duty is 10 Rs 80 PMT or Rs PMT on the basis of price About ...

Vallabh Cement vs Collector Of Central Excise on 15 …

1. This is an appeal against the order of Collector of Central Excise, Indore dated 9-7-1991. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of cement falling under Chapter Heading 2502.90. The appellant owns a mini cement plant duly registered and licenced by the Ministry of Industry, Govt. of India.

Explanatory Notes.PDF

25.3 Excise duty on ordinary Portland cement, falling under sub-heading No. 2502.29 and manufactured by mini cement plants has been increased from Rs.200 to Rs.250 per metric tonne. (refer S.9 of notification No.6/2002–Central Excise, dated 01.03.2002, as amended by notification No. 6/2003-Central Excise, dated 01.03.2003).

Budget 2012- Important changes in Central excise duty

3.6 The rate structure applicable to Portland cement falling under heading no.252329 has been revised. Both for packaged cement manufactured by mini-cement plants as well as non-mini cement plants, there were differential rates of duty depending on the Retail Sale Price (RSP) per bag of 50kgs, so far.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, …

161 4707 (b) Used within factory of production for the manufacture of excisable goods falling within First Schedule to the Excise Tariff Act Latex rubber thread Plates, sheets or strips of micro-cellular rubber but not of latex sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear

Mini Cement Plant EPC | Cement Line Capacity 70

With quick building time and low investment cost, a mini cement plant is the best cement production solution for small and medium-sized cement manufacturers. AGICO designs and builds mini cement plants for you at the best price!

The Cement Plant Operations Handbook

The Cement Plant Operations Handbook is a concise, practical guide to cement manufacturing and is the standard reference used by plant operations personnel …

A CRITICAL ANALYSIS OF THE CENTRAL EXCISE ACT, 1944

The Central Excise Act of 1944 plays a pivotal role in India's tax framework, governing the imposition and collection of excise duties on goods manufactured within the country. This Act is designed to promote equitable taxation, stimulate economic progress, and safeguard consumer interests. It defines the concept of Basic Excise Duty, sets ...

Andhra's mini-cement plants

Explaining the causes for the recent closure of 19 mini-cement plants in Andhra Pradesh, which include two rotary plants, the industry sources said that the cost of cement manufactured in a mini-cement plant was higher by around Rs400 at Rs1200 per tonne as compared to Rs800 for a large cement plant.

Explanatory Notes Excise

25.2 There is no change in rate of duty on bulk cement manufactured and cleared by mini-cement plants, which remains unchanged at Rs.250 PMT.

CBIC issues clarification on determination of place of …

The Central Board of Indirect Taxes and Customs (CBIC) has issued circular no. 1065/4/2018-CX dated 08 June, 2018, clarifying determination of place of removal under the Central Excise Act, 1944 and the CENVAT Credit Rules and consequent availability of credit of service tax paid on transport of goods.