CENEX UPDATE - 4.3.2020

CX - Iron ore fines cannot be considered as result of manufacturing activity - embargo created in Rule 6(3) of CCR will not apply for removal of iron ore fines from appellant's factory: CESTAT CX - Though declared as 'capital goods', Electrodes, electrode wires & rods are eligible to cenvat credit as 'input' under Rule 2(g) of CCR: CESTAT ST - s.11C notification 1/2018-ST issued only after adjudication order was passed, therefore, matter remanded to test its applicability: CESTAT ST - Refund - 41/2012-ST - Banking services are related to collection of export proceeds, therefore, is a specified service: CESTAT Cus - CCTV camera is not a 'television camera' - classifiable under CTH 8525 8090 as 'Other': CESTAT Cus - Amendment sought in shipping bill to change marking in 'Reward' column from 'N' to 'Y' is only for reason that they intend to avail benefit of MEIS - benefit of s.149 of CA cannot be denied: CESTAT