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............................................................................................................................ Contents Division One - Liability of Excise Duty 1. Background of Direct Tax Law 2. Liability of Central Excise Duty 3. Excisable Goods 4. Manufacture and Production 5. Case Law on ‘Manufacture’ 6. Deemed Manufacture 7. Manufacturer 8. Classification of Goods 9. Principles of Classification Division 2 – Valuation in Central Excise 10. Valuation under Central Excise 11. Transaction Value in Excise 12. Inclusions/Exclusions in Transaction Value 13. Bought out Goods, Accessories for Valuation 14. Valuation Rules 15. Sale to a ‘Related Person’ 15A. Other Modes of Valuation of a Product Division Three – Procedures in Central Excise 16. Background of Procedures in Excise 17. Registration of Factory/Warehouse 18. Export and Central Excise 19. Other Excise Procedures Division Four - Cenvat 20. Introduction to Cenvat 21. Input Goods for Cenvat 22. Cenvat Credit of Input Service 23. Cenvat Credit of Duty Paid on Capital Goods 24. Utilisation of Cenvat Credit 25. Duty Paying Documents for Cenvat 26. Dealer’s invoice for Cenvat 27. Exemption Goods/Output Services 28. Removal of Input, Capital Goods and Waste 29. Procedures and Records for Cenvat 30. Miscellaneous Provisions of Cenvat 31. Accounting, Inventory Valuation and Cenvat Division Five – Exemptions to SSI 32. Excise concession to SSI 33. Procedural and Other Concessions to SSI 34. Branded Goods and SSI 35. Clubbing of Clearances of SSI Division Six – Assessments, Demands 36. Assessment 37. Demand of Excise Duty 38. Demand for Suppression, Misstatement or fraud 39. Demand for Shortages and Clandestine Removal 40. Interest for Delayed Payment of Duty 41. Recovery of Dues Division Seven – Other Topics in Central Excise 42. Refund of Duty 43. Exemption from Duty 44. Interpretation of Exemption Notification 45. Captive Consumption 46. Job work under Central Excise 47. Other Topics in Central Excise 48. Adjudication and Penalties 49. Appeals in Central Excise Subject Index ............................................................................................................................
