Exemption of sugar cess prevents re levy where finished sugar is made from input sugar on which cess was already paid.
Exemption relieves levy of sugar cess on sugar manufactured from input sugar on which cess has already been paid, but applies only to clearances after issuance of the exemption notification; past cases remain governed by the law in force at the relevant time.

Cenvat Credit entitlement clarified for manufacturers and service providers, outlining conditions, compliance and penalties.
Central Excise registration is mandatory for manufacturers and certain dealers, with limited exemptions; duty is levied based on tariff classification and valuation rules, payable monthly (with e payment and PLA/Cenvat options). The Cenvat Credit scheme permits offset of duty/service tax on inputs, capital goods and input services against output liabilities subject to documentary, timing and usage conditions, recordkeeping and reversal rules; burden of proof for credit rests with the claimant. Non compliance attracts interest, penalties, confiscation, audit objections and statutory enforcement including search, seizure and prosecution.

Classification of tea admixture as preparation with a basis of tea under tariff, not as flavoured tea.
Tea admixtures containing rice flour, tapioca, vitamins and similar non-flavouring additives, included to add bulk or provide health benefits, are not flavoured tea; such products fall within the scope of preparations made by addition or mixing and are classifiable as preparations with a basis of tea under the tariff heading for tea-based preparations.

EASIEST e payment requirement mandates NSDL validation and online challan generation before bank net banking payment completion.
Payment of Central Excise duty and Service Tax by qualifying assessees must be effected electronically through the NSDL EASIEST gateway which validates the 15 digit Assessee Code, displays assessee details, selects the tax head, permits selection of accounting codes, and transmits validated challan and location data to an authorized bank; the taxpayer then completes payment at the bank's secure net banking site and receives an electronic counterfoil with a unique Challan Identification Number and transaction details.

Cenvat credit availability for branded goods: cases to be held pending the outcome of the admitted appeal.
Availability of cenvat credit for inputs used in manufacture of branded goods while availing SSI exemption based on value of clearance presents conflicting interpretations: an earlier apex decision disallowed simultaneous credit and exemption, whereas a later tribunal decision permitted it under subsequent notification wording. As an appeal against the tribunal decision has been admitted in the Supreme Court, the Board directs that such cases be kept pending in call book awaiting the outcome.

Administrative transfers and postings ordered for Deputy/Assistant Commissioners, mandatory immediate relief and joining, compliance reporting required.
Transfers and postings of specified Deputy/Assistant Commissioners of Customs and Central Excise are ordered with immediate effect to designated stations. Officers must be relieved immediately and join at their new places of posting on or before 28.01.2009; no representations will be entertained before joining. Chief Commissioners/Directors General must report compliance on relieving and joining to the Board by 05.02.2009.

Inclusion of SEZ developer supplies: amendment limits Cenvat credit coverage to authorized operations, effective prospectively.
Amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 includes goods cleared to a SEZ developer for their authorized operations; the amendment is prospective and applies only to supplies cleared from the date of notification and solely for the developer's authorized operations, and field formations and trade are to be notified with acknowledgment requested.

Export duty relief: AED, SAED and NCCD not payable when excisable goods are exported from SEZ units under bond.
AED, SAED and NCCD are not required to be paid where excisable goods are exported from a SEZ unit under bond; SEZ manufacturers may alternatively export under claim for rebate in terms of the Central Excise Rules, subject to following the prescribed procedures for bond or rebate.

Computer Assisted Audit Programme enables electronic-record audits using secure, non altering software following a feasibility survey.
Computer Assisted Audit Programme (CAAP) establishes a mechanism for auditing assessees who maintain electronic business records, allowing audits to be conducted on secure departmental systems by trained officers using software that does not alter records; audits commence with a feasibility meeting between the CAAP auditor and the assessee's accounting or systems staff to determine practicability and data formats.