![Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Engineering-and-Development-costs-incurred-for-manufacture-and-sale-of-Seats-for-Passenger-cars-are-Revenue-Expenditure-ITAT-TAXSCAN-1.jpg "Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]")
Engineering and Development costs incurred for manufacture and sale of Seats for Passenger cars are Revenue Expenditure :ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has held that engineering and development costs incurred for manufacture and sale of seats...
![Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Use-of-Inputs-Inputs-supplied-by-Principal-Manufacturer-Job-Worker-CESTAT-Excise-Duty-Demand-taxscan.jpg "Use of Inputs supplied by Principal Manufacturer is Essential to qualify as Job Worker: CESTAT quashes Excise Duty Demand [Read Order]")
![Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Machining-of-Casting-Business-Auxiliary-Service-Taxable-CESTAT-Customs-Excise-Service-Tax-Tax-Manufacture-taxscan.jpg "Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]")
![Supplying Raw Material as Job Worker does not amount to Manufacture u/s 2(f)(ii) of Excise Act, no Penalty under Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Raw-Material-Job-Worker-Manufacture-Excise-Act-Penalty-Excise-Rules-CESTAT-Taxscan.jpg "Supplying Raw Material as Job Worker does not amount to Manufacture u/s 2(f)(ii) of Excise Act, no Penalty under Excise Rules: CESTAT [Read Order]")
![Manufacture of Power Driven Pumps without BIS specification & ISI Certification Not Eligible for SSI Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Power-Driven-Pumps-Manufacture-BIS-specification-ISI-Certification-SSI-Exemption-CESTAT-Excise-customs-Service-tax-Taxscan.jpg "Manufacture of Power Driven Pumps without BIS specification & ISI Certification Not Eligible for SSI Exemption: CESTAT [Read Order]")
CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication to identify if supply of raw material and installation of green house amounts to...
![CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Fresh-Adjudication-Raw-Material-Installation-Green-House-manufacture-TAXSCAN.jpg "CESTAT orders Fresh Adjudication to identify if Supply of Raw Material and Installation of Green House amounts to manufacture [Read Order]")
Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to 'Manufacture': CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has held that the activity of printing of advertisement content on PVC materials amounts to “manufacture”, and...
![Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Printing-vertisement-Content-PVC-Material-Manufacture-CESTAT-TAXSCAN.jpeg "Service Tax Not leviable on Printing of Advertisement Content on PVC Material as it Amounts to Manufacture: CESTAT [Read Order]")
CBIC clarifies BCD Rate applicable on Parts used in the Manufacture of LCD/LED TV Panels [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the applicability of the Basic Customs Duty (BCD) rate on parts used in the manufacturing of Liquid Crystal...
![CBIC clarifies BCD Rate applicable on Parts used in the Manufacture of LCD/LED TV Panels [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-BCD-rate-0-Manufacture-LCD-LED-TV-Panels-taxscan.jpg "CBIC clarifies BCD Rate applicable on Parts used in the Manufacture of LCD/LED TV Panels [Read Circular]")
![CENVAT Credit allowable to Iron and Steel items used for maintenance of Machinery: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CENVAT-Credit-Iron-and-Steel-items-maintenance-of-machinery-CESTAT-taxscan.jpeg "CENVAT Credit allowable to Iron and Steel items used for maintenance of Machinery: CESTAT [Read Order]")
CBIC withdraws Circular on Excisablity of Waste arising during Manufacture of Excisable Products [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has withdrawn its circular issued in the year 2016 regarding the excitability of wastes arising during the course of manufacture of an excisable...
![CBIC withdraws Circular on Excisablity of Waste arising during Manufacture of Excisable Products [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Circular-Waste-Manufacture-Excisable-Products-taxscan.jpeg "CBIC withdraws Circular on Excisablity of Waste arising during Manufacture of Excisable Products [Read Circular]")
Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]
The CESTAT, Delhi bench has held that central excise duty cannot be levied on the manufacture of carbon dioxide gas during the manufacture of beer as the alcoholic liquors for human consumption is a...
![Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Manufacture-Alcoholic-Liquors-Central-Excise-Dut-Carbon-Dioxide-Gas-taxscan.jpeg "Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]")
Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]
The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left...
![Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Excise-Duty-State-Human-Consumption-Supreme-Court-taxscan.jpg "Excise Duty cannot be Levied by State on Alcohol which is not Fit for Human Consumption: Supreme Court [Read Judgment]")