DIRECTORATE OF DATA
MANAGEMENT
CUSTOMS & CENTRAL EXCISE
NEW DELHI
CENTRAL EXCISE
Monthly Revenue Performance Report
(December, 2013)
1. CENTRAL EXCISE REVENUE TREND UPTO DECEMBER, 2013
Net Revenue realization upto December, 2013 is 113084.90 Crore, which is 5.49 % less than the
revenue of 119658.07 crore realized over the corresponding period last year.
2. ALL INDIA ZONAL REVENUE TREND WITH REVENUE ANALYSIS
The zone wise revenue realization trend upto December, 2013 is given below:
( in Crores)
S.
No.
Name of The
Region / Zone
Target
2013-14
(BE)
Revenue
Upto
DECEMBER
2012-13
Revenue
Upto
DECEMBER
2013-14
Excess /
Shortfall in
Revenue
over 2012-13
% Age
Excess /
Shortfall
over 2012-13
1
Mumbai-I
21906
13986.17
11480.06
-2506.11
-17.92
2
Mumbai-II
11293
7345.72
7352.08
6.36
0.09
3
4
Pune
Nagpur
7400
4654.20
3853.30
-800.90
-17.21
5
6
I
Vadodara
Ahmedabad
Western Region
7
8
5200
3145.35
2730.74
-414.61
-13.18
13000
8166.15
8287.76
121.61
1.49
9400
6077.34
5657.72
-419.62
-6.90
68199
43374.93
39361.66
-4013.27
-9.25
Bangalore
8000
5158.98
5007.72
-151.26
-2.93
Mysore
7775
4966.37
4841.46
-124.91
-2.52
9
10
Cochin
Hyderabad
6250
4135.84
4089.64
-46.20
-1.12
5400
3079.90
2756.07
-323.83
-10.51
11
12
Vishakhapatnam
Chennai
8800
5548.80
5284.13
-264.67
-4.77
9610
5386.95
5916.68
529.73
9.83
13
II
Coimbatore
Southern Region
2300
1353.97
1577.89
223.92
16.54
48135
29630.81
29473.59
-157.22
-0.53
14
Lucknow
7000
5404.17
3860.43
-1543.74
-28.57
15
16
Meerut
Ranchi
8418
4923.54
5560.16
636.62
12.93
12371
7735.55
7773.20
37.65
0.49
17
18
Delhi
Chandigarh
14500
8695.88
8638.79
-57.09
-0.66
5500
1161.83
3876.44
2714.61
233.65
19
Jaipur
8400
5293.45
5476.27
182.82
3.45
20
III
Bhopal
Northern Region
13500
7763.28
7450.14
-313.14
-4.03
69689
40977.70
42635.43
1657.73
4.05
21
22
Kolkata
Bhubaneshwar
9286
5892.00
5898.98
6.98
0.12
4250
2707.16
2110.00
-597.16
-22.06
23
IV
Shillong
Eastern Region
Net Excise
Revenue
4400
3014.70
2821.12
-193.58
-6.42
17936
11613.86
10830.10
-783.76
-6.75
203959
125597.30
122300.78
-3296.52
-2.62
8022
5939.23
9215.88
3276.65
55.17
195937
119658.07
113084.90
-6573.17
-5.49
Excise drawback
paid by Customs
All India Total
1
2.2 CHIEF COMMISSIONER’S REPORT FOR SHORTFALL IN REVENUE
All the Chief Commissioners except Mumbai-II, Vadodara, Chennai, Coimbatore, Meerut, Ranchi,
Chandigarh, Jaipur and Kolkata have reported shortfall in revenue.
2.3 CHIEF COMMISSIONER’S REPORT FOR SHORTFALL IN REVENUE
Chief Commissioners of Mumbai-I, Pune, Nagpur, Ahmedabad, Bangalore, Mysore, Cochin,
Hyderabad, Vizag, Lucknow, Delhi, Bhopal, Bhubneshwar and Shillong have reported shortfall in
revenue. Revenue Analysis have been received from the Chief Commissioners of Mumbai-I, ,
Nagpur, Mysore and Vizag Zone.
MUMBAI-I ZONE
The actual revenue realization upto December, 2013 is Rs.11480.06 Crores as against
Rs.13986.17 Crores upto December, 2012 resulting in a negative growth of Rs.2506.11 Crores
(17.92%).
Brief revenue analysis with special reference to major assessees and commodities
Gross (PLA + CENVAT) revenue analysis:
The gross revenue collection (PLA + CENVAT) upto DEC 2013 of the current fiscal is Rs. 30,057
crores as against Rs. 27,646 crores for the corresponding period of previous fiscal, resulting in a
growth of 8.02%, i.e Rs.2,411 crores in absolute terms. This is mainly on account of M/s Tata
Motors Ltd, who have taken registration with LTU, Mumbai in the month of June 2013 and have
paid total duty of Rs.2,177 crores till the month of DEC ’13. However, due to increased utilization of
accumulated Cenvat Credit, PLA payments have decreased, resulting in decline in PLA revenue.
Further, slack market conditions have resulted in lower clearances of Petroleum products and
Cement, but for which PLA revenue would have been higher. 69% of the total revenue (2012-13) of
this zone had come from Petroleum Products and Cement sectors. The following factors have
significantly impacted revenue collection during 2013-14.
Commodity – wise analysis:
The commodities that have been largely affected in terms of actual realization up to DEC. 2013, as
compared to their contribution upto DEC. 2012 are Petroleum Products (-) Rs. 952 crores, Chemical
& Plastics (-) Rs. 407 crores, Tobacco products (-) Rs. 284 crores, Cement (-) Rs. 261 crores, other
Commodities (-) Rs. 138 crores and Motor Vehicles (+) Rs. 332 crores.
From the above, it may be seen that all other major commodities except Motor Vehicles, are showing
a negative trend in their PLA revenue contribution upto DEC. 2013, as compared to their contribution
upto DEC. 2012.
 Petroleum Products: The revenue from this sector contributed to 59% of the total Zonal Central
Excise revenue in 2012-13 (Rs. 12,036 crores out of Rs.20,275 crores). The two major
manufacturers in this sector are M/s Reliance Industries Ltd and M/s ONGC. The revenue from
Petroleum Products can be bifurcated into two, namely, Cess on crude oil (ONGC) and other
duties (Reliance Industries Limited). There is a marginal decrease in the revenue generated
through Cess on crude oil. However, on comparison with the revenue from PLA of other Petroleum
Products, it is seen that there is a shortfall of Rs. 952 crores upto DEC 2013, as compared to their
contribution upto DEC, 2012. The reasons for shortfall can be enumerated as (I) Increase in
Cenvat Credit Utilisation (i) Utilization of Cenvat Credit accumulated during the last financial
year; (ii) Increase in availment of Cenvat credit on inputs, i.e. at their Jamnagar unit – VGO is
being procured from other companies, as the hydro treatment plant, in which VGO was being
manufactured from crude oil, is not operational; (iii) Increase in input services credit consequent to
the introduction of negative services list and increase in expenditure on maintenance & expansion;
(II) Further the rate of HSD and indent for offtake of MS & HSD by Oil Marketing Companies
2
(OMCs) has been continuously going down, resulting in decrease of clearances. This is because
Hindustan Petroleum have setup a refinery in Bhatinda and BPCL (Bharat Oman Refinery Limited)
has undergone substantial expansion of their Mittal Energy Limited refinery in Bina. Therefore, the
demand of HSD to the Northern part of India is being met by above two refineries, which were
earlier being supplied by Reliance Industries Ltd.; and (III) loss of revenue due to Notfn. No.
35/2012 CE dated 14-09-2012, wherein the BED on Motor Spirit was reduced from Rs.6.35 per
litre to Rs.1.20 per ltr. (Rs.5.15 in BED has been reduced).
 Chemical & Plastics: The revenue from this sector contributed to 18% of the total Zonal Central
Excise revenue in 2012-13 (Rs. 3,711 crores out of Rs.20,275 crores). The major manufacturer in
this sector is M/s Reliance Industries Ltd. On comparison of the revenue from PLA of this sector,
it is seen that there is a shortfall of Rs. 407 crores upto DEC, 2013 as compared to their
contribution upto DEC, 2012. The main reasons for decrease in revenue are that the major units of
this commodity have witnessed decrease in their clearances. Decrease in PLA Revenue is due to
(I) Increase in Cenvat Credit Utilisation broadly enumerated as (i) Utilization of Cenvat Credit
accumulated during the last financial year; (ii) availment of cenvat credit on capital Goods, due to
expansion of Hazira & Dahez units; (iii) Increase in availment of Cenvat credit on inputs, (a) at their
Dahej unit - natural gas, ethylene, Propylene or EDC were procured from other companies, due to
damage in gas pipeline; (b) at their Vadodara unit - there is increase in purchase of Naphtha &
Ethylene from other companies, due to less procurement through advance licence, (c) at their
Hazira unit - there is a increase in input credit, due to rise in input cost and increased procurement
(d) at their Patalganga unit – there is a increase in input credit on account of procurement of CBFS
and furnace oil from other companies, due to non availiablity of Gas; (iv) Increase in input services
credit consequent to the introduction of negative services list and increase in expenditure on
maintenance & expansion.
 Tobacco products: The revenue from this sector contributes to 2% of the total Zonal Central
Excise revenue in 2012-13 (Rs.374 crores out of Rs.20,275 crores) and the major manufacturer in
this sector is M/s Godfrey Phillips India Ltd. On comparison of the revenue from PLA of this
sector, it is seen that there is a shortfall of Rs. 284 crores upto DEC’13 as compared to their
contribution upto DEC’12. The decrease in revenue is due to Godfrey Phillips India Ltd. having
totally closed down their factory in Andheri (in this Zone) and shifting their entire production activity
to their new factory at Rabale, New Mumbai (in Mumbai Zone II).
 Cement: The revenue from this sector contributed to 10% of the total Zonal Central Excise
revenue in 2012-13 (Rs.1,963 crores out of Rs. 20,275 crores). The major manufacturers in this
sector are M/s Ambuja Cements Ltd and M/s ACC Ltd. On comparison of the revenue from PLA
of this sector, it is seen that there is a shortfall of Rs.261 crores upto DEC’13 as compared to their
contribution upto DEC’12. The main reasons for decrease in revenue are (I) Increase in Cenvat
Credit Utilisation - (i) Utilization of Cenvat Credit accumulated during the last financial year; (ii)
availment of cenvat credit on capital Goods; (iii) Increase in availment of Cenvat credit on inputs –
there is a increase in input credit, due to rise in inputs cost; (iv) Increase in input services credit (a)
on account of introduction of negative services list and; (b) availment & utilization of Service Tax
credit on transportation of goods by “Railway Service’ from October 2012; (II) Loss of revenue due
to Excise duty on clinker manufactured and captively consumed within the factory of production
being exempted from payment of excise duty in terms of Notification No.7/2013-CE dated 1.3.2013
and (III) The selling price of cement bags having been reduced during this year, due to the
decrease in sales, as compared to the corresponding period of the last year.
 Other Commodities in Ann I of FMR: The revenue from this sector contributed to 3% of the total
Zonal Central Excise revenue in 2012-13 (Rs. 668 crores out of Rs. 20,275 crores) and the major
commodities in this sector are readymade garments, Fertilizers and Footwear. On comparison
of the revenue from PLA of this sector, it is seen that there is a shortfall of Rs.138 crores upto
DEC’13 as compared to their contribution upto DEC’12. The main reasons for decrease in revenue
are (i) the duty on Readymade Garments has been withdrawn in Budget 2013; (ii) the major units
of other commodities in this sector have witnessed decrease in clearances due to which the PLA
revenue has gone down. (iii) Also, there is increase in Cenvat utilization which has resulted in
decrease in PLA Revenue.
3
 Motor Vehicle: In this zone, revenue of this sector is contributed from major automobile
manufacturer, namely M/s Mahindra & Mahindra, which contributed to 1% of the Zonal Central
Excise revenue in 2012-13 (Rs.248 crores out of Rs.20,275 crores). The bulk of revenue collected
from this sector in the previous year was from Mahindra & Mahindra. Revenue collection upto DEC
’13 from this unit is at Rs.125 crores as against Rs.124 crores upto DEC ’12, which shows a
marginal increase of Rs. 1 crores. However, there is a huge gain in this sector, due to M/s Tata
Motors having shifted to LTU Mumbai from June 2013, and having paid revenue of Rs. 359
crores upto DEC ’13.
Analysis on impact of refund: Refunds sanctioned for the period upto DEC ’13 is Rs.1,737 crores
as compared to Rs.977 crores (upto DEC’12 for 2012-13), thereby showing an increase of Rs.760
crores. This is mainly due to the grant of rebate to the conglomerate of M/s Viraj Profiles who have
opted out from 100% EOU to DTA unit with effect from Dec-2012, and who alone accounted for
outflow of Rs.448 crores.
PUNE ZONE
The actual revenue realization upto December, 2013 is Rs.3853.30 Crores as against Rs.4654.20
Crores upto December, 2012 resulting in a negative growth of Rs.800.90 Crores (17.21%).
REVENUE ANALYSIS NOT RECEIVED
NAGPUR ZONE
The actual revenue realization upto December, 2013 is Rs.2730.74 Crores as against Rs.3145.35
Crores upto December, 2012 resulting in a negative growth of Rs.414.61 Crores (13.18%).
Brief revenue analysis with special reference to major assessees and commodities
(1) M/s. Mahindra & Mahindra Limited, Nasik :
Net revenue in Current F.Y. upto Dec is Rs 651.56 Cr as compared to Rs 836.81cr
upto Dec in F.Y.12-13 showing a shortfall of Rs 185.25 cr or 22.14%. Clearance quantity in current
year is 80,466 vehicles as compared to 1,02,653 vehicles in last year showing a fall of 21.61% .
Overall assessable value of domestic clearance in current year is Rs.4376.80 cr as compared to Rs
5371.40 cr in last F.Y. showing a fall of 18.52%. Total duty including cenvat in current F.Y.is Rs
1176.46 cr as compared to Rs 1498.00 cr in last F.Y. showing a fall of 21.43%. Duty incidence,
which is total duty divided by total assessable value, is 26.88% in current F.Y.as compared to 27.88%
in last F.Y. PLA percentage is 55.38% as compared to 55.86% in last F.Y.. Thus it may be seen that
clearance quantity has fallen. Further, duty incidence has also fallen due to adverse change in
product mix having more vehicles of lower duty rate of 12% (19,284 vehicles as compared to 9626
vehicles last year) as compared 24% and 30% rated vehicles(61,182 vehicles as compared to 93,027
vehicles last year.)
On account of adverse product mix in terms of duty rate, PLA percentage has also
fallen. The shortfall in M&M revenue accounts for 87.41% of shortfall in gross revenue. The assessee
manufactures Xylo, Bolero, Scorpio, Verito, Vibe and Quanto, Bolero-BMT brands of vehicles. Of
these, Xylo, Bolero and Scorpio, being big vehicles attract 30% BED, Verito attracts 24% and the
small vehicles like Vibe, Bolero-BMT and Quanto attracts 12% BED. Production and Clearance of
Vibe, Bolero-BMT and Quanto is increasing at cost of big vehicles. The clearance quantity of vehicles
attracting rate of duty of 12% has increased by 9658 whereas for vehicles attracting duty @ 24% &
30% has decreased by 31,845.
(2) M/s. Ultratech Cement Limited, Awarpur :There is decrease in PLA Revenue by Rs. 33.04 Crores by M/s. Ultratech Cement
Limited, Awarpur. The clearance in the unit has gone down by 19% this year as compared to last
year due to slump in Construction sector and due to less demands in the market. There is decrease
4
in Assessable Value of the Cement Commodity manufactured by the Assessee which has contributed
to decrease in revenue.
(3) M/s. Steel Authority of India Ltd., Chandrapur :There is decrease in PLA Revenue of Rs. 3.97 Crores by M/s. Steel Authority of India
Ltd., Chandrapur. There is enormous increase in Cenvat utilisation by the Assessee this year as
compared to the corressponding period of the last year due to procurement of new capital goods for
45 MVA project on which Cenvat credit is available to the Assessee. PLA has gone down by 6%
whereas Cenvat Credit utilisation has increased by 164%.
(4) M/s. Manikgarh Cement, Manikgarh:There is decrease in PLA Revenue by Rs. 12.72 Crores by M/s. Manikgarh Cement.
There is decrease in clearance of cement by 5% from the unit due to less demands in the market
leading to decrease in PLA. Further there is decrease in Assessable Value of the Cement Commodity
due to slump in market.
(5) M/s. CEAT LTD :Net revenue is Rs 35.74 cr. as compared to Rs 37.95 cr. showing a shortfall of Rs 2.21
crores. Clearance quantity is 11,59,411 tyre/tubes/flaps as compared to 23,61,357 nos. showing a
percentage fall of 42.52%. Overall assessable value of domestic clearance is Rs 667.64 cr as
compared to Rs 675.15 cr showing a percentage fall of 1.11%. Total duty including cenvat is Rs
84.80 cr as compared to Rs 85.64 cr showing a percentage rise of 1.21%.
(6) M/s. Orient Cement, Jalgaon :
Net revenue in current year is Rs.28.33 cr as compared to Rs. 42.21 cr in last year
showing a shortfall of Rs. 13.88 cr or 32.88%. Clearance quantity in current year is 12,34,184 MT of
Cement as compared to 11,86,835 MT in last year showing an increase of 3.99%. The overall
assessable value of domestic clearance is Rs 459.60 cr as compared to Rs476.11 cr showing a fall of
3.47%. Total duty including cenvat is Rs 64.57 cr as compared to Rs 66.70 cr showing a fall of
3.19%. However there is excess utlisation of cenvat credit of Rs.11.75 crores showing an increase of
47.97%. The main reason for fall is decrease in rate of duty to Rs. 523 per M.T. in current F.Y. from
Rs. 565 per M.T. last year. There is decrease in the price of Cement as the average rate of Cement in
the current F.Y. is Rs. 4209/- per M.T. as compared to Rs. 4619/- per M.T. last year. Further there is
more utilization of accumulated cenvat credit. More cenvat credit utilization accounts for 84.65% of
revenue shortfall. while balance shortfall is due to less clearance value due to fall in prices.
There is excess credit on account of Railway Freight available in the current year
amounting to Rs 2.10 cr. In F.Y. 2012-13.
Out of these top 10 commodities 7 commodities are showing shortfall in revenue and the remaining
three commodities are showing positive growth in revenue upto Dec., 2013 as compared to Dec.,
2012.
(1) Motors Cars & other Motor vehicles for transport of persons not more than six(128):There is decrease in PLA Revenue by Rs. 142.43 Crores in this commodity, the main
reasons are that M/s. Mahindra & Mahindra, Nasik had paid Rs 651.56 crores as compared to Rs
836.81 crores upto December, 2013 as compared to the corresponding period of last year, showing a
shortfall of Rs 185.25 crores. Clearance quantity in current year is 80,466 vehicles as compared to
1,02,653 vehicles in last year showing a fall of 21.61% . Overall assessable value of domestic
clearance in current year is Rs.4376.80 cr as compared to Rs 5371.40 cr in last F.Y. showing a fall of
18.52%. Total duty including cenvat in current F.Y.is Rs 1176.46 cr as compared to Rs 1498.00 cr in
last F.Y. showing a fall of 21.43%. Duty incidence, which is total duty divided by total assessable
value, is 26.88% in current F.Y.as compared to 27.88% in last F.Y. PLA percentage is 55.38% as
compared to 55.86% in last F.Y.. Thus it may be seen that clearance quantity has fallen. Further,
duty incidence has also fallen due to adverse change in product mix having more vehicles of lower
duty rate of 12% (19,284 vehicles as compared to 9626 vehicles last year) as compared 24% and
30% rated vehicles(61,182 vehicles as compared to 93,027 vehicles last year.)
5
On account of adverse product mix in terms of duty rate, PLA percentage has also fallen. The
shortfall in M&M revenue accounts for 87.41% of shortfall in gross revenue. The assessee
manufactures Xylo, Bolero, Scorpio, Verito, Vibe and Quanto, Bolero-BMT brands of vehicles. Of
these, Xylo, Bolero and Scorpio, being big vehicles attract 30% BED, Verito attracts 24% and the
small vehicles like Vibe, Bolero-BMT and Quanto attracts 12% BED. Production and Clearance of
Vibe, Bolero-BMT and Quanto is increasing at cost of big vehicles. The clearance quantity of vehicles
attracting rate of duty of 12% has increased by 9658 whereas for vehicles attracting duty @ 24% &
30% has decreased by 31,845.
(2) All other motor vehicles of ch.87:- There is decrease in PLA Revenue by Rs. 23.23 Crores in
this commodity. The main reasons for decrease in the PLA Revenue are that the Assessees have
utilised more Cenvat Credit for payment of duty on clearances of their finished goods upto Dec.,
2013. Further, due to slow down in motor vehicle sector as most of the MV part manufacturers are
major suppliers to M/s Mahindra and Mahindra Nasik there is decrease in C.Ex. duty by Rs.12.49 cr.
up to December 2013.
(3) Cement :- There is decrease in PLA Revenue by Rs. 79.01 Crores in this commodity. The main
reasons for decrease in revenue are that the major units of this commodity have witnessed decrease
in production and clearances. The production upto December, 2012 was 5845792 MT whereas upto
December, 2013 it is 4876529 MT. Further, the clearances upto December, 2012 was 6109984 MT
whereas upto December, 2013 it is 5300900 MT. Moreover, there was excess credit on account of
Railway Freight, which was not available last year, due to which excess Cenvat credit has been
utilized.
(4) Machinery:- There is decrease in PLA Revenue by Rs. 14.78 Crores in this commodity. The
main reasons for decrease in revenue are that the major units of this commodity have witnessed
decrease in clearances due to which the PLA revenue has gone down.
(5) SUGAR: (Ch. No. 17): There is shortfall in PLA by Rs. 23.16 Crores in this commodity, which is
due to less clearances as compared to last year upto Dec., 2013. The clearances upto December,
2012 was 44,77,160 MT whereas upto December, 2013 it is 43,47,592 MT. There is also more
utilization of Cenvat Credit of Rs. 11.45 Crores upto Dec., 2013 which has affected in shortfall in PLA.
The release of sugar is controlled by Ministry of Foods. Also there is acute shortage of water and
drought condition prevailing in entire Aurangabad & Nasik Region, there are 7 sugar units completely
closed in Nasik Commissionerate and remaining working at very low capacity due to lack of
sugarcane production due to lack of water in growing belt.
(6) All others in Chapter 24:- There is decrease in PLA Revenue by Rs. 24.00 Crores in this
commodity. The main reasons for decrease in revenue are that the Govt. of Maharashtra has
imposed ban on production, sale and storage of Gutkha from Dec. 2012. Therefore, there is shortfall
in revenue of this commodity.
(7) ARTICLES OF IRON & STEEL (Ch.73):- There is decrease in PLA Revenue by Rs. 4.24 Crores
in this commodity. The main reason for shortfall in PLA is due to increase in utilization of more
Cenvat credit of 65.17 Crores upto Dec., 2013 as compared to the corresponding period of last year.
AHMEDABAD ZONE
The actual revenue realization upto December, 2013 is Rs.5657.72 Crores as against Rs.6077.34
Crores upto December, 2012 resulting in a resulting in a negative growth of Rs.419.62 Crores
(6.90%).
REVENUE ANALYSIS NOT RECEIVED
6
BANGALORE ZONE
The actual revenue realization upto December, 2013 is Rs.5007.72 Crores as against Rs.5158.98
Crores upto December, 2012 resulting in a negative growth of Rs.151.26 Crores (2.93%).
REVENUE ANALYSIS NOT RECEIVED
MYSORE ZONE
The actual revenue realization upto December, 2013 is Rs.4841.46 Crores as against
Rs4966.37 Crores upto December, 2012, resulting in a negative growth of Rs.124.91 Crores
(2.52%).
Brief revenue analysis with special reference to major assessees and commodities
1.
Iron & Steel-Other steel plants: - This commodity now occupies the first place in the zonal
revenue realization contributing about 21%. The revenue realisation from this commodity is as under.
[Rs. in Cr. ]
Duty payment for
2012-13
Duty payment for
2012-13
(Up to 12/12)
Duty payment for
2013-14
(Up to 12/13)
Excess /
Short fall
Excess /
Short fall in %
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
1759.30
2074.27 1316.96
1598.91
1047.49
1710.84
(-)269.47
111.93
(-)20.46
7.00
As could be seen from the table above, there is a decrease in revenue realization from this
commodity up to December 2013 when compared to the corresponding period of the previous year.
The percentage of all India revenue collections up to November 2013 under Integrated Steel Plants is
(-) 9.95% while in respect of Others it is (-) 7.40% when compared to the corresponding period of the
previous year. One of the major duty paying assessee under this commodity group is M/s.JSW
Steels Ltd. The said unit has paid a revenue of Rs.805.00 crores up to December 13 as against
Rs.1078.29 crores paid up to December 2012 resulting a shortfall of Rs.273.29 crores. The major
reason for the said shortfall is due to reduction in the prices of Iron and Steel in the domestic market
during the current financial year. Further, the export clearances during the current year have almost
doubled in the current year when compared to the corresponding period. There is also an increase
in Cenvat utilization during the current financial year when compared to the corresponding period of
the previous year.
2.
Diesel Oil (HSD):- HSD is a major commodity of the Zone and it contributes 29% of the Zonal
revenue. The details of revenue realization are as under:[Rs. in Cr. ]
Duty payment for
2012-13
Duty payment for
2012-13
(Up to 12/12)
Duty payment for
2013-14
(Up to 12/13)
Excess/Short fall
Excess/Short fall in
%
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
1435.44
1.72 946.13
1.72
1330.97
88.53
384.84
86.81
40.68
5047.09
As could be seen from the table above, there is a substantial increase in revenue realization
from this commodity up to December 2013 when compared to the previous financial year. Increased
production and clearances up to December 2013 when compared to the corresponding period of the
last year have resulted in substantial increase in revenue. The percentage of all India revenue
7
collections in this commodity up to November 2013 is 35.96% when compared to the corresponding
period of the previous year.
However, the Cenvat utilization has also gone up during the current financial year (up to
December 2013).
3.
Motor Spirit: - Motor spirit is a major commodity of the Zone and it contributes around 19% of
the Zonal revenue. The details of revenue realisation are as under:[ Rs. in Cr. ]
Duty payment
for
2012-13
Duty payment
for 2012-13
(Up to 12/12)
Duty payment
for 2013-14
(Up to 12/13)
Excess/Short
fall in %
Excess/Short fall
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
1246.36
116.96
963.18
113.96
891.98
0.04
(-)71.20
(-)113.92
(-)7.39
(-)99.96
There is a decrease in revenue realization from this commodity to the extent of Rs.113.92
crores (7.39%) up to December 2013 when compared to the corresponding period of the previous
year. The percentage of all India revenue collections in this commodity up to November 2013 is (-)
14.19% when compared to the corresponding period of the previous year. The details of production
and clearances are furnished below.
Particulars
Production in KL.
Up to
December,
2012
1133328.89
Up to
December,
2013
1098288.16
847888.36
291278.79
Clearance in KL
Export/Duty free
clearances in KL
Difference
% difference
(-) 35040.73
(-)3.09
934476.78
86508.42
10.21
169611.93
(-)121666.86
(-)41.77
The reason for decrease in revenue realization from this commodity though the home
clearances are more is mainly due to reduction in rate of duty w.e.f. 14.09.2012.
4.
Cement & Clinkers: - The revenue realization from these commodities is as under:[ Rs. in Cr. ]
Duty payment
for
2012-13
Duty payment
for 2012-13
(Up to 12/12)
Duty payment
for 2013-14
(Up to 12/13)
Excess/Short
fall
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
334.26
268.90
247.01
219.24 233.79
235.82 (-)13.22
16.58
Excess/Short fall
in %
(-)5.35
7.56
There is a decrease in revenue realization from these commodities up to December 2013
when compared to the corresponding period of the previous year. The percentage of all India
revenue collections in this commodity up to November 2013 is (-) 10.01% when compared to the
corresponding period of the previous year. There is an increase in cenvat utilization up to December
2013 when compared up to December 2012.
8
5. Ores, Slag and Ash - The revenue realisation from this commodity segment is as under:[ Rs. in Cr. ]
Duty payment
for
2012-13
Duty payment
for 2012-13
(Up to 12/12)
Duty payment
for 2013-14
(Up to 12/13)
Excess/Short
fall
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
263.45
64.45
218.84
47.47
243.47
53.25
24.63
5.78
Excess/Short fall
in %
11.25
12.18
There is an increase in revenue realization from this commodity up to December 2013 when
compared to the corresponding period of the previous year. There is also an increase in Cenvat
utilization up to December 2013 when compared up to December 2012.
COCHIN ZONE
The actual revenue realization upto December, 2013 is Rs.4089.64 Crores as against Rs.4135.84
Crores upto December, 2012 resulting in a negative growth of Rs.46.20 Crores (1.12%).
REVENUE ANALYSIS NOT RECEIVED
HYDERABAD ZONE
The actual revenue realization upto December, 2013 is Rs. 2756.07 Crores as against Rs.3079.90
Crores upto December, 2012 resulting in a negative growth of Rs. 323.83 Crores (10.51%).
REVENUE ANALYSIS NOT RECEIVED
VISHAKHAPATNAM ZONE
The actual revenue realization upto December, 2013 is Rs. 5284.13 Crores as against Rs.5548.80
Crores upto December, 2012 resulting in a negative growth of Rs.264.67 Crores (4.77%).
Brief revenue analysis with special reference to major assessees and commodities
The reasons for shortfall commodity wise are given as hereunder.
 M/s HPCL of Visakhapatnam-I Commissionerate, who contributed 51.00% of the zonal
revenue during 2012-13 have contributed 51.62% of the zonal revenue up to Dec 2013 as
against the contribution of 51.18% during the corresponding period last year. The revenue
contribution of this unit upto Dec 2013 is Rs.2727.41 Cr as against Rs.2839.91Cr up to Dec
2012 resulting in a decrease of 3.96% (-112.50 Cr) due to shut down operations of Crude
Distillation Unit(CDU-III), Fluidized Catalytic Cracking Unit-II, MS Block units of the Refinery
due to major fire occurred in their plant on 23.08.2013. It is reported that complete restoration
of the Cooling Tower is possible after January 2014. The revenue impact of the fire for the
period from Aug ’13 to Nov’13 is Rs.310 Cr and from Dec’13 to Jan’14, the same would be
between 90-100 Cr. Though there is increase in Revenue from RDO by 197.35 Cr (+28.05%)
up to Dec 2013 when compared to the corresponding period of last financial year, the
negative impact of fire on Revenue would be around Rs.400 Cr during the current financial
year.
9
 The remaining revenue under POL in this Zone comes in the form of Cess on Crude Oil from
two Producers (Assessees) Viz. M/s ONGC, Rajahmundry and M/s Cairn Energy Limited, S
Yanam of Visakhapatnam-II Commissionerate. The revenue up to Dec 2013 is Rs.177.92Cr
as against Rs.193.93 Cr paid up to Dec 2012 resulting in a decrease of 8.25%(16.00 Cr). The
reason for such decrease is that the Oil wells have entered into natural decline phase like any
other typical oil field and in that declining phase the water cut increases resulting in decrease
of crude oil production.
.
The Non- POL Revenue is Rs.2314.23 Cr (up to Dec 2013) as against Rs.2445.78 Cr (up to
Dec 2012) resulting in a decrease of Rs.131.55 Cr or 5.38%.The commodity wise reasons for
shortfall are as under.
 Cement is the first major commodity of NON-POL group of the Zone contributing 14.98% of
the zonal revenue during the year 2012-13. The contribution of this commodity is 14.80% of
the total revenue up to the month of Dec 2013 as against 14.82% during the corresponding
period last year. The PLA Collections have fallen by 4.91%(-40.39 Cr) in respect of this
commodity up to the month of Dec 2013. An amount of Rs.782.06 Cr has been realized up to
Dec 2013 as against Rs.822.45 Cr up to Dec 2012. The majority Cement Units are situated in
Tirupathi and Guntur Commissionerates. The assessable value has been brought down in this
financial year to Rs.252/- per MT from Rs.300/- Per MT prevailed in the previous financial
year. M/s Madras Cements Ltd, Jayanthipuram have paid Rs.51.03 Cr up to Dec 2013 as
against the amount of Rs.73.40 Cr paid in the corresponding period resulting in short fall in
revenue by Rs.22.37 Cr or -30.48%. M/s Penna Cement Industries Unit I &IV of Tirupathi
Commissionerate have defaulted in payment of duty of excise to the tune of Rs.3.91 Cr
Rs.6.33 Cr. which would be realized shortly along with interest. There is an increase in
availment of cenvat credit by 58.73% and 15.66% in cases of M/s KCP Ltd, Jaggaiahpet and
M/s Parasakti Cements ltd, Macherla respectively. They are availing cenvat credit on Railway
freight which adversely affected PLA realizations to that extent. Further one unit by M/s
Bharathi Cements in Tirupathi Commissionerate was taken over by M/s VICAT Group,
France, who diverted Maharastra region market of this unit to their other unit i.e., SAGAR
VICAT, Gulbarga resulting short fall in clearances.
 IRON AND STEEL is the second major commodity of NON-POL group of the Zone
contributing 13.30% of the total Revenue. The PLA Collections have fallen by 6.96%(-51.47
Cr) in respect of this commodity up to the month of Dec 2013 when compared to the same
period last year. An amount of Rs.688.33 Cr has been realized up to Dec 2013 as against
Rs.739.80 Cr up to Dec 2012. M/s RINL, the major contributor of NON- POL Group revenue
in this Zone have paid only Rs.584.66 Cr up to Dec 2013 as against Rs.649.67 Cr paid in the
corresponding period of last financial year resulting in a decrease of revenue by 10.01% (65.01 Cr). This is due to reduction in unit value by 8.4 % from average unit price of
Rs.40,000/- prevailed in 2012 to Rs.36,600/- in 2013 despite increase in the home
consumption clearances by 20663 MT when compared to last year. As regards to the other
unit M/s ESSAR STEEL INDIA LIMITED, the production is reduced from 34,76,500 MT in
2012-13(up to Dec 2012) to 30,38,150 MT in 2013-14(up to Dec 2013) and clearances have
come down by 486675 MT (3458818 - 2972143) due to non operation of their pipe line and
bringing of Iron Ore by railway rakes from NMDC Mines from Chattishgarh. Further the unit is
defaulting in monthly payment of duty since Sept 2012 due to mismatch of their cash flow.
Though the defaulted amount was paid subsequently along with interest, still there are dues
yet to be recovered. The defaulted amount for the month of Dec 2013 is Rs.30.67Cr.
However Chemicals & Plastics have shown a positive growth of 15.82%. An amount of
Rs.261.17Cr has been realized up to Dec 2013 as against Rs.225.52 Cr up to Dec 2012(increase
of Rs.35.67 Cr).
10
The Minor commodities such as Rubber products (+0.48Cr or +14.50%), Cosmetics (+0.02 Cr
or +7.69%), Ceramic Products(+5.80 Cr or+ 16.03%), Glass & Glass ware (+1.62 Cr or +18.31%)
and Pharmaceutical products(+1.32 Cr or +12.93%) have shown a positive growth when compared
to the realizations of the corresponding period in the last financial year. The commodities such as
Sugar (-14.31 Cr or -30.75%), Paper & Paper Board (-2.41 Cr or -7.16%), Misc edible preparations (2.63Cr or -39.85%), Electrical and Non Electrical Machinery (- 7.12 Cr or -5.21%) and Aerated &
Mineral
LUCKNOW ZONE
The actual revenue realization upto December, 2013 is Rs.3860.43 Crores as against Rs.5404.17
Crores upto December, 2012 resulting in a negative growth of Rs. 1543.74 Crores (28.57%).
REVENUE ANALYSIS NOT RECEIVED
DELHI ZONE
The actual revenue realization upto December, 2013 is Rs.8638.79 Crores as against Rs.8695.88
Crores upto December, 2012, resulting in a negative growth of Rs.57.09 Crores (0.66%).
REVENUE ANALYSIS NOT RECEIVED
BHOPAL ZONE
The actual revenue realization upto December, 2013 is Rs.7450.14 Crores as against
Rs.7763.28 Crores upto December, 2012 resulting in a negative growth of Rs.313.14 Crores
(4.03%).
REVENUE ANALYSIS NOT RECEIVED
BHUBANESHWAR ZONE
The actual revenue realization upto December, 2013 is Rs.2110 Crores as against Rs.2707.16
Crores upto December, 2012, resulting in a negative growth of Rs.597.16 Crores (22.06%).
REVENUE ANALYSIS NOT RECEIVED
SHILLONG ZONE
The actual revenue realization upto December, 2013 is Rs.2821.12 Crores as against
Rs.3014.70 Crores upto December, 2012, resulting in a negative growth of Rs.193.58 Crores
(6.42%).
REVENUE ANALYSIS NOT RECEIVED
2.4 CHIEF COMMISSIONER’S REPORT FOR GAIN IN REVENUE
Out of 23 zones the Zonal Chief Commissioners of Mumbai-II, Vadodara, Chennai,
Coimbatore, Meerut, Ranchi, Chandigarh, Jaipur and Kolkata have exceeded their revenue
realization compared to the corresponding period of last year. Revenue Analyses have been
received from the Chief Commissioners of Vadodara, Chennai, Coimbatore and Jaipur Zone.
11
MUMBAI-II ZONE
The actual revenue realization upto December, 2013 is Rs.7352.08 Crores as against Rs.7345.72
Crores upto December, 2012 resulting in a growth of Rs.6.36 Crores (0.09%).
REVENUE ANALYSIS NOT RECEIVED
VADODARA ZONE
The actual revenue realization upto December, 2013 is Rs.8287.76 Crores as against
Rs.8166.15 Crores upto December, 2012 resulting in a growth of Rs. 121.61 Crores (1.49%).
Brief revenue analysis with special reference to major assessees and commodities
The Top 10 Commodities of the Zone have been re-casted on the basis of PLA Collections
during 2012–13. The Gross Revenue (PLA) realized from these Top 10 Commodities during 2012-13
was Rs. 9935.36 Crore, which was 78.31 % of the Gross Zonal Revenue of Rs. 12686 ( NSDL based)
Crore. Gross Revenue (PLA) of Top 10 Commodities upto DEC 2013 is Rs. 7501.26 Crore which is
78 % of the Gross PLA Revenue of the Zone of Rs. 9587 (NSDL based) Crore. Gross Revenue [PLA]
from Top 10 Commodities upto DEC 2013 has increased by Rs. 28.11 Crore i.e. 0.38% [from Rs.
7473.13 Crore upto DEC 2012 to Rs. 7501.26 Crore upto DEC 2013] as compared to the
corresponding period of last financial year.
Out of the Top 10 Commodities of the Zone, following four Commodities have shown a
negative trend in the PLA Revenue Collections upto DEC 2013 vis-à-vis upto DEC 2012:(i)
Motor Spirit ( 34)
The Collections from PLA(Gross) upto DEC 2013 has been Rs. 1686.90 Crore as
against Collections of Rs. 2052.33 Crore upto DEC 2012, thereby showing a decline of Rs. 365.43
Crore i.e. 17.81 %. The revenue from this commodity essentially comes from M/s. IOC in Vadodara –
I Commissionerate. The total Collections (Gross PLA) from this commodity in Vadodara – I
Commissionerate decreased by Rs. 358.81 Crore (from Rs. 2040.18 Crore to Rs. 1681.37 Crore ).
The reason for decline in revenue from Motor Spirit is due to introduction of Notification No. 35/2012
dated 14/9/2012 vide which Basic Excise Duty on Unbranded Motor Spirit has been reduced from
Rs. 6.35 per litre to Rs. 1.20 per litre.
(ii)
Cess on Crude Oil
The Collections from Cess on Crude Oil from PLA(Gross) upto DEC 2013 has been Rs.
1704.86 Crore as against Collections of Rs. 1746.53 Crore upto DEC 2012, thereby showing a
decline of Rs. 41.67 Crore i.e. 2.39 %. Collections from ONGC of Vadodara – I Commissionerate
decreased by Rs. 95.32 Crores (from Rs. 1724.41 Crores to Rs. 1629.09 Crores). The reason for
decline in revenue from Cess on crude oil is reportedly due to less receipt of crude oil from their Oil
wells and reduced procurement of Crude Oil by M/s. IOC as they had a maintenance related plant
shut down from 29th June 2013 to 4th Aug 2013 and for a few more days in September 2013. This
affected the clearances of M/s. ONGC which decreased by 2.03 LMT ( from 36.79 Lakh MT to 34.76
Lakh MT) upto DEC 13.
(iii)
Machinery ( 115, 117, 119 )
The Collections from PLA(Gross) upto DEC 2013 has been Rs. 135.57 Crore as against
Collections of Rs. 188.58 Crore upto DEC 2012, thereby showing a decline of Rs. 53 Crore i.e. 28.11
%. M/s. L & T Limited of Surat-I Commissionerate is one of the major contributors of revenue in this
sector which has not paid any duty upto the month of DEC -2013 against Rs. 30 Crore during
corresponding period of last year. Therefore, the revenue collections declined by Rs. 30 Crore.
During the current year, they had very few local / domestic orders and there were more duty free
clearances like export under bond and duty free clearance to Mega Power projects by availing
benefit of Sr. No. 336 and 338 of Notification No. 12/2012 CE dated 17.03.2012.
12
(iv)
All other Inorganic Chemicals ( 41,44 )
The Collections from PLA(Gross) upto DEC 2013 has been Rs. 107.39 Crore as against
Collections of Rs. 142.46 Crore upto DEC 2012, thereby showing a decline of Rs. 35.07 Crore i.e.
24.62 %. There is a decline in revenue from this commodity from Vadodara -II & Vapi
Commissionerates. The total Collections (Gross PLA) from this commodity in Vadodara-II
Commissionerate decreased by Rs. 27 Crore (from Rs. 52 Crore to Rs. 25 Crore. The reason for
decline in revenue from inorganic chemicals in Vadodara-II is due to the fact that one of the major
contributors of revenue in this sector ( M/s. Philips Carbon Ltd.) procures main raw material (Carbon
Black feed stock ) that attracts CVD @ 14% whereas the finished good is cleared @ 12% which
results in accumulation of more Cenvat credit and loss in collections by Rs. 15 Crores ( from Rs. 16
Cr. to 1 Cr.). Similarly, the total Collections (Gross PLA) from this commodity in Vapi
Commissionerate indicates a decline of Rs. 6 Crore (from Rs. 11 Crore to Rs. 5 Crore ). Moreover, in
Vapi Commissionerate, the figures of revenue collections in respect of "All others in Ch. 27 "
amounting to Rs. 6.55 Crore were erroneously uploaded in the category of " All other Inorganic
Chemicals " in the month of April 2012. The actual revenue collection in this category was only Rs.
0.46 Crore & not Rs. 7.01 Crore as was erroneously uploaded in the month of April 2012. Vapi
Commissionerate has already written a letter to this effect to Commissioner, DDM, New Delhi for
making necessary correction in DDM website.
5.
Brief revenue analysis of Top 10 units:
The Top 10 units of the Zone have been re-casted on basis of the PLA Collections during
2012 – 13. The Gross Revenue (PLA) realized from Top 10 units during 2012 - 13 was Rs. 8902.58
Crore, which is 70.18 % of the Gross Zonal Revenue of Rs. 12686 ( NSDL based) Crore for the year
2012-13. Gross Revenue (PLA) of Top 10 units upto DEC 2013 is Rs. 6836.22 Crore, which is 71.30
% of the Gross PLA Revenue of the Zone of Rs. 9587 Crore (NSDL based). Gross [PLA] Revenue
from Top 10 units upto DEC 2013 has increased by Rs. 63.52 Crore i.e. 0.94 % [from Rs. 6772.70
Crore upto DEC 2012 to Rs. 6836.22 Crore upto DEC 2013] over the corresponding period of last
financial year.
Out of Top 10 units of the Zone, 3 units which have registered a negative growth in the
Collections upto DEC 2013 vis-à-vis DEC 2012 and the reasons thereof are given below:
M/s. ONGC Ltd., Vadodara – I :
The total collections [PLA] upto DEC 2013 were Rs. 1629.09 Crore as compared to collections
of Rs. 1724.41 Crore, during corresponding period of last financial year, resulting in a shortfall of Rs.
95.32 Crore i.e. 5.53 %. The entire revenue comes from PLA in respect of Crude Oil. The decline in
PLA collections is reportedly due to decrease in clearances of Crude Oil. Detailed reasons are
furnished above in Para 4 (ii).
(i)
ii)
M/s. GACL of Vadodara-I.
The Collections from PLA(Gross) upto DEC 2013 has been Rs. 51.32 Crore as against
Collections of Rs. 54.94 Crore upto DEC 2012, thereby showing a decline of Rs. 3.62 Crore i.e. 6.60
%. The production and clearance of Caustic Soda Lye / Flakes, one of the main products of the units
has gone down. The value of duty paid clearances of Caustic Soda has declined by Rs. 32 Cr. ( Rs.
375 Cr. to Rs. 342 Cr. ) upto DEC 2013 as compared to the corresponding period of last year.
M/s. Dhariwal Industries of Vadodara – I.
The decrease in PLA Collections of M/s. Dhariwal Ind. of Vadodara – I is reportedly due to
comprehensive ban on production and sale of Gutka in Gujarat, Silvassa and other neighboring
States. The total Collection [PLA] upto DEC 2013 is 14.28 Crore as compared to Collections of Rs.
60.06 Crore, during corresponding period of last financial year, resulting in a shortfall of Rs. 45.78
Crore i.e. 76.22 %.
(iii)
13
CHENNAI ZONE
The actual revenue realization upto December, 2013 is Rs.5916.68 Crores as against
Rs.5386.95 Crores upto December, 2012 resulting in a growth of Rs.529.73 Crores (9.83%).
Brief revenue analysis with special reference to major assessees and commodities
Sl.
No.
Name of the Commodity & Budget /Ch.
HEAD No.
Specific Reasons for Excess/short fall
1
Tobacco Products (FMR's Ann-I Sl.No.VII)
Positive Growth due to more PLA payment by one of major
unit namely Asia Tobacco Co. due to more orders received
from M/s. ITC.
2
Motor Vehicles & Parts (FMR Ann-I Sl.No.IX)
Negative Growth due to more CENVAT utilisation
3
Electrical and Non-electrical machinery
(FMR's Ann-I Sl.No.II)
The decrease in Revenue is due to more CENVAT
utilisation by One of major unit namely M/s. KCP Limited
due to accumulationof work of Credit on account of
Exports.
4
Chemicals, Plastics & Misc.Chemical
Product (FMR's Ann-I Sl.No.IV)
Positive Growth
5
Iron & Steel Products (FMR.Ann.I Sl.No.V)
Positive Growth compared to last year
6
Petroleum Products (FMR's Ann-I Sl.No.I)
Positive Growth vis-a vis previous year. Growh rate more
than the All India Growth Rate
7
Rubber Products
Positive Growth
8
Cement
Positive Growth
9
Pharmaceutical Products (46)
Negative Growth due to more CENVAT utilisation
10
Paper & Paper Board (71)
Negative Growth due to more CENVAT utilisation
COIMBATORE ZONE
The actual revenue realization upto December, 2013 is Rs.1577.89 Crores as against
Rs.1353.97 Crores upto December, 2012 resulting in a growth of Rs. 223.92 Crores (16.54%).
Brief revenue analysis with special reference to major assessees and commodities
While the top major commodities viz. Cement, Machinery and Iron & Steel products,
Petroleum products, Chemical & Chemical Products, Tobacco Products and Sugar have shown
negative growth and commodities like Rubber Products and Paper & Paper products have shown
positive trend. Electrical & Non Electrical Machinery and Iron & Steel have shown negative growth
due to lesser clearance made by M/s. BHEL and M/s. JSW (Steel Plant) respectively.
(1) CEMENT:
Rs. 508.70 Crs. comes from “Cement", which is a major commodity contributing 1/3 rd of
the Zonal Revenue upto Dec ’13 as against Rs.544.47 Crs. upto Dec ’12 and has shown a
negative growth of Rs.35.78 Crs. (7%). The cement market is dull and expected to remain the
same for some more time. There was an increase in CENVAT utilization by Rs.23.14 Crs. The
following units have contributed 100% of total Cement Revenue upto Dec ’13.
(a) M/s. Madras Cements (5 units) have contributed Rs.209.05 Crs. (+ Rs.24.37 Crs.)
(b) M/s. Dalmia Cements (Bharath) Ltd (2 Units) have contributed Rs.126.10 Crs.(- Rs.40.19
Crs.)
(c) M/s India Cements (3 Units) have contributed Rs.123.46 Crs. (+ Rs.2.49 Crs.)
(d) M/s. Ultratech Cements have contributedRs.42.39 Crs. (+ Rs.0.72 Crs.)
(e) M/s. Tamilnadu Cement Corporation (2 Units) have contributed Rs.15.29 Crs. (+ Rs. 0.83 Cr.)
14
(2) ELECTRICAL & NON ELECTRICAL MACHINERY:
The Revenue upto Dec ’13 was Rs.242.49 Crs. (non electrical Rs.208.57 Crs. and Electrical
Rs.33.77 Crs.) as against the Revenue of Rs.280.18 Crs. upto Dec ’12 and have shown a decrease
of Rs. 37.69 Crs. (13%). The major contributor viz. M/s BHEL, Trichy has made lesser clearance and
paid Rs.72.59 Crs. of cash payment against Rs.116.14 Crs. in the previous year leaving a short fall
of Rs.43.55 Crs. (37%)
3) IRON & STEEL and Articles:[Other than Integrated Steel Plant and Articles of Iron]
The Revenue upto Dec ’13 was Rs.223.69 Crs. as against Rs.267.32 Crs. in the
corresponding period upto Dec ’12 and showed a decrease of Rs.43.64 Crs. (16%).
The major unit M/s JSW, Salem paid Rs.116.03 Crs. upto Dec ’13 as against Rs.147.51
Crs. upto Dec ’12 shown a shortfall of Rs. 31.48 Crs. (21%) due to less clearance of special steel
products and less orders received from the Automobile Industry. Their clearance has decreased by
46976 MT (-9%).
(4) CHEMICALS, PLASTICS & MISCELLANEOUS CHEMICAL PRODUCTS:
(Caustic Soda, all other org. Chemicals, Plastics, Soaps and Misc.Ch.Products)
From the commodity group Plastics and Soaps have shown positive growth and others have
shown negative trend. The Revenue upto Dec ’13 was Rs.131.73 Crs. as against Rs. 133.15 Crs. in
the corresponding period and shown a marginal decrease of Rs. 1.41 Crs.
(5) PETROLEUM PRODUCTS (Cess on Crude Oil):
The main Revenue is from Crude Oil Cess and the Revenue upto Dec ’13 was Rs. 77.68 Crs.
against Rs. 86.77 Crs. in the corresponding period and shown a short fall of Rs.9.09 Crs. This was
due to shut down carried out by M/s. ONGC, Karaikal for maintenance and drying up of oil wells
resulting lesser production and clearance.
(6) PAPER & PAPER BOARD:
The Revenue upto Dec ’13 was Rs.75.72 Crs. as against the Revenue of Rs.64.21 Crs. realized
upto Dec ’12 showing a growth of Rs.11.51 Crs (18%)
(7) RUBBER PRODUCTS (Tyres & Tubes, Belts, Sugeical Glouse )
The Revenue upto Dec ’13 was Rs.80.04 Crs. against the Revenue of Rs.57.53 Crs. showing an
increase of Rs.22.51 Crs (39%). Of the above, M/s. TVS Srichakra manufacturers of Tyres and
Tubes, contributed the major Revenue portion of Rs.51.06 Crs.
(8) TOBACCO PRODUCTS: (Biri and Chewing Tobacco)
The Revenue upto Dec ’13 was Rs. 46.21 Crs. against Rs. 48.63 Crs. in the corresponding
period and shown a decrease of Rs. 2.44 Crs. (5%). The major contributing commodities Biris fetched
Rs.34.56 Crs. and from Chewing Tobacco Rs. 9.25 Crs.
(9) SUGAR:
The Revenue was Rs.19.89 Crs. upto Dec ’13 as against the Revenue of Rs.26.75 Crs. upto
Dec ’12 showing a short fall of Rs.6.86 Cr. [26%].
(10) Motor Vehicle Parts:
The Revenue was Rs.22.32 Crs. upto Dec ’13 as against the Revenue of Rs.18.78 Crs. upto Dec
’12 showing an increase of Rs.3.53 Cr. [19%].
(11) Misc: (Other Commodities)
15
The Revenue from ‘Other Commodities’ upto Dec ’13 was Rs.321.42 Crs. against Rs.432.07 Crs. in
the corresponding period. The reason for the difference was mainly due to the Revenue loss from
‘Branded Readymade Garments’ (Rs. 124.41 Crs.).
MEERUT ZONE
The actual revenue realization upto December, 2013 is Rs.5560.16 Crores as against
Rs.4923.54 Crores upto December, 2012 resulting in a growth of Rs. 636.62 Crores (12.93%).
REVENUE ANALYSIS NOT RECEIVED
RANCHI ZONE
The actual revenue realization upto December, 2013 is Rs.7773.20 Crores as against Rs.7735.55
Crores upto December, 2012 resulting in a growth of Rs.37.65 Crores (0.49%).
REVENUE ANALYSIS NOT RECEIVED
CHANDIGARH ZONE
The actual revenue realization upto December, 2013 is Rs.3876.44 Crores as against
Rs.1161.83 Crores upto December, 2012 resulting in a growth of Rs. 2714.61 Crores (233.65%).
REVENUE ANALYSIS NOT RECEIVED
JAIPUR ZONE
The actual revenue realization upto December, 2013 is Rs.5476.27 Crores as against Rs.5293.45
Crores upto December, 2012 resulting in a growth of Rs.182.82 Crores (3.45%).
Brief revenue analysis with special reference to major assessees and commodities
1. Cement : Cement is the highest revenue yielding commodity of the Zone in non-POL sector. It
contributes about 19% of the total revenue of the Zone and 40% of the non-POL revenue. The PLA
revenue from Cement sector has decreased by Rs. 66.80 Crores (-6.30%) whereas cenvat utilization
has increased by Rs. 125.38 Crores (+17.93%) upto December, 2013 as compared to corresponding
period of previous financial year. The commodity is showing all India negative growth of 10.01% (upto
November, 2013), whereas the negative growth from this Zone is 6.30% (upto December, 2013). The
main reasons for said negative growth in revenue are higher utilization of CENVAT Credit on capital
goods as some of the units have undergone capacity expansion/ installed new power plants or due to
higher opening balance of CENVAT Credit and also due to less clearance of both cement and clinker
as well as decrease in the prices of cement by some units. Major shortfall pertains to the following
units:
(i)
M/s Ultratech Cement, Chittorgarh (who contributes 11.64% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 31.36 crores (-25.70%) and utilized higher cenvat
credit of Rs. 4.83 Crores(+8.08%) upto December, 2013 as compared to corresponding period of
previous financial year. Decrease in prices of cement and clinker coupled with less clearances by
about 1.24 Lacs MT and 2.76 Lacs MT respectively has resulted in less payment of duty by Rs.
26.59 crores upto December, 2013 as compared to same period of previous year. The unit has
utilized higher cenvat credit of Rs. 2.64 Crore on capital goods upto December, 2013 as compared to
corresponding period of previous Financial Year due to expansion of plant for increasing production
capacity. Cenvat credit of service tax of Rs. 10.61 Crores was also utilized more whereas credit of
Rs. 8.08 Crores was utilized less on inputs upto December, 2013 as compared to corresponding
period of previous Financial Year.
16
(ii)
M/s Shree Cement Ltd. RAS, Pali (who contributes 7.88% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 24.63 Crores (-28.94%) upto December, 2013 and
have utilized higher cenvat credit of Rs. 25.39 Crores (+30.21%) as compared to corresponding
period of previous financial year. The assessee has utilized higher cenvat credit of Rs. 22.23 Crores
on capital goods upto the month of December, 2013 in comparison to corresponding period of
previous financial year due to procurement of imported capital goods for their two new units (unit no.
9 and 10). The unit has also cleared lesser quantity of cement by 1.52 Lacs MT upto December, 2013
as compared to same period of F.Y. 2012-13 resulting in lesser payment of duty.
(iii)
M/s J.K. Laxmi Cement Ltd. Sirohi (who contributes 8.20% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 19.61 Crores (-22.75%) and have utilized more
cenvat of Rs. 2.13 Crores (+3.43%) upto December, 2013 as compared to corresponding period of
previous financial year. Decrease in prices of cement and clinker coupled with less clearances by
about 2430 MT and 39253 MT respectively has resulted in less payment of duty by Rs. 17.52 crores
upto December, 2013 as compared to same period of previous year. Also the unit had Rs. 2.50
Crores higher balance in their cenvat credit account as on 1.4.2013 and started taking cenvat credit
of service tax paid on railway freight w.e.f. Oct., 2012, which has contributed to excess utilization of
credit.
(iv)
M/s J.K. Cement Works, Mangrol (who contributes 2.41% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 16.74 Crores (-67.26%) upto December, 2013 as
compared to corresponding period of previous financial year. Decrease in prices of cement and
clinker coupled with less clearances by about 66642 MT and 8771 MT respectively has resulted in
less payment of duty by Rs. 3.87 Crores upto December, 2013 as compared to same period of
previous year. Also the unit has utilized higher cenvat credit of Rs. 7.84 Crores on capital goods and
Rs. 3.46 Crores on services, upto December, 2013 as compared to corresponding period of previous
Financial Year, due to installation of new plant.
(v)
M/s Manglam Cement Ltd. Kota (who contributes 4.60% of the total cement revenue of the
Zone) has paid less revenue from PLA by Rs. 11.96 Crores (-23.07%) upto December, 2013 as
compared to corresponding period of previous financial year. There is increase in utilization of
CENVAT Credit by Rs. 15.17 Crores (48.95%) in comparison to corresponding period of last year.
This is mainly due to availment of higher cenvat credit on Capital Goods and input services as the
unit has undergone expansion. The unit has availed excess Cenvat Credit of Rs. 7.54 Crore on
Capital goods and Rs. 7.06 Crore on Input service upto the month of December, 2013. The gross
revenue is also affected due to less clearances of 61414 MT of clinker due to shutdown of clinker
plant, as compared to corresponding period of previous year.
(vi)
M/s Ultratech Cement, Kotputli (who contributes 8.42% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 10.38 crores (-11.81%) as compared to
corresponding period of previous financial year. The main reason for decrease in revenue is decrease
in production and clearance by 32162 MT and 28415 MT respectively as compared to corresponding
period of previous Financial Year, due to kiln shutdown from 12.8.2013 to 3.9.2013 for maintenance
and excess availability of cenvat credit of Rs. 8.50 crore in the month of April, 2013.
2. Zinc:- Zinc is the IInd highest revenue yielding commodity in the Zone in non-POL sector. It
contributes 2.27% of the total revenue of the Zone and 4.82% of the non-POL revenue. The revenue
paid from PLA has increased by Rs. 22.16 Crores (+19.16%) upto December, 2013 as compared to
revenue paid upto December, 2012. The commodity is showing all India positive growth of 170.53%
(upto November, 2013), whereas the positive growth from this Zone is 19.16% (upto December,
2013). M/s Hindustan Zinc Ltd., Chittorgarh (who manufacture Zinc with some other products like
Lead, Cadmium, Silver, etc. and contributes 58.78% of the total zinc revenue of the Zone), have paid
higher revenue by Rs. 18.70 Crores (+29.96%) and utilized less credit by Rs. 12.59 Crores (-3.79%)
upto December, 2013 as compared to corresponding period of previous Financial Year.
3. Paints and Dyes:- Paints and Dyes contributes 2.01% of the total revenue of the Zone and 4.27%
of the non-POL revenue. The revenue paid from PLA has decreased by Rs. 7.18 Crores (-6.44%)
upto December, 2013 as compared to revenue paid upto December, 2012, due to higher utilization of
cenvat credit by Rs. 40.32 Crores (+28.91%). The commodity is showing all India positive growth of
11.05% (upto November, 2013), whereas the negative growth from this Zone is 6.44% (upto
December, 2013). The main reason for shortfall in revenue is payment of more duty out of Cenvat
17
credit due to procurement of more inputs and availment of credit on input services by the following
units:
(i)
M/s Ultratech Cement Ltd. (Unit: Birla White) who is the major contributor of the revenue
for Paints & Dyes have purchased huge quantity of raw material in anticipation of bumper sale in the
festive season but the demand has not picked up in the market and resulted in lesser clearances.
Consequently they have utilized higher CENVAT credit by Rs. 4.37 Crores upto December, 2013 as
compared to corresponding period of previous F.Y.
(ii)
M/s J.K. White Cement, Gotan have imported chemicals involving CENVAT of Rs. 4.78
Crores.
(iii)
M/s Siegwerk India (P) Ltd., Bhiwadi have utilized higher CENVAT credit by Rs. 11.87
Crores upto December, 2013 as compared to corresponding period of previous F.Y. Their purchase
of inputs increased which resulted in higher utilization of CENVAT credit by Rs. 4.24 Crores upto
December, 2013 as compared to corresponding period of previous F.Y. Service Tax credit amounting
to Rs. 4 Crore paid in last year on IPR/BAS services received from foreign service providers but taken
and utilized in current year.
4. Chewing Tobacco:- Chewing Tobacco contributes 1.69% of the total revenue of the Zone and
3.57% of the non-POL revenue. The revenue paid from PLA has decreased by Rs. 3.51 Crores (3.59%) upto December, 2013 as compared to corresponding period of previous year. The commodity
is showing All India negative growth of 2.03% (upto November, 2013) whereas the growth is negative
(-3.59%) in this Zone (upto December, 2013). One of the major units namely M/s Miraj Tobacco
products Pvt., Ltd (Unit-I) Nathdwara (who contributes 55.84% of the total Chewing Tobacco revenue
of the Zone) has reduced the number of packing machines because of installation of high speed
machines.
5. Ceramics Products:- Ceramic Products contributes 1.32% of the total revenue of the Zone and
2.80% of the non-POL revenue. The revenue paid from PLA has decreased by Rs. 2.92 Crores (3.95%) upto December, 2013 as compared to revenue paid upto December, 2012. The revenue from
cenvat credit has increased by Rs. 2.09 Crores (+4.42%). The commodity is showing all India positive
growth of 6.11% (upto November, 2013), whereas the growth is negative from this Zone by 3.95%
(upto December, 2013). M/s Kajaria Ceramics Ltd., Bhiwadi (who contributes 72.71% of the total
Ceramic Products revenue of the Zone) have lesser clearances in DTA by Rs. 48.23 crores involving
duty of Rs. 5.96 crore whereas their exports have increased by Rs. 20.05 Crore upto December,
2013. Also in October 2012-13, the said assessee went in a joint venture with M/s Vennar Ceramics,
Vishakhapatnam, due to which supply of goods to South came down from 20% to 5% during current
year.
6. All other goods in Ch. 24:- Pan Masala and Gutkha contribute 1.29% of the total revenue of the
Zone and 2.73% of the non-POL revenue. The revenue paid from PLA has decreased by Rs. 70.08
Crores (-80.73%) upto December, 2013 as compared to revenue paid upto December, 2012 because
w.e.f. 18.7.2012, the State Government has banned manufacture and sale of Gutkha and Gutkha
products in Rajasthan.
7. Copper:- Copper contributes 0.50% of the total revenue of the Zone and 1.05% of the non-POL
revenue. The revenue paid from PLA has decreased by Rs. 17.15 Crores (-65.18%) upto December,
2013 as compared to revenue paid upto December, 2012. The revenue from cenvat credit has
increased by Rs. 18.68 Crores (+16.72%). The commodity is showing all India positive growth of
6.46% (upto November, 2013), whereas the negative growth from this Zone is 65.18% (upto
December, 2013). M/s HCL, Khetrinagar, (who contributes 81% of the total Copper revenue of the
Zone) have paid less revenue from PLA by Rs. 12.00 Crores (-70.63%) as they did not clear copper
concentrate to their job worker due to termination of their Contract. Now, on renewal of the contract
they have started clearing copper concentrate to the job worker and they have started receiving their
final product i.e. Copper Cathode from the job worker in the last week of July, 2013. Besides, the unit
has exported copper concentrate valued at Rs. 80.87 crores involving C.Ex. duty Rs. 9.99 crores
during June-July, 2013 whereas during June-July, 2012 there was no export.
(vii) Steps taken (including administrative measures) for checking negative trends in revenue
and improving overall revenue collections.
18
During December, 2013, 104 cases of Central Excise and Service Tax involving Rs. 726.68
lacs have been booked by the Anti Evasion and Rs. 588.06 lacs got deposited voluntarily from the
assessees which include recovery in previous cases also. Audit has raised 331 paras involving
duty/Tax amount of Rs. 935.31 lacs. Rs. 614.34 lacs have been got deposited from the assessees
voluntarily.
KOLKATA ZONE
The actual revenue realization upto December, 2013 is Rs.5898.98 Crores as against Rs.5892.00
Crores upto December, 2012 resulting in a growth of Rs.6.98 Crores (0.12%).
REVENUE ANALYSIS NOT RECEIVED
2.4.
PLA CENVAT RATIO POL and Non-POL
In the preceding twelve years i.e 2001-02 to 2012-13, the PLA ratio has declined from 60.4% in
2001-02 to 40.9% in 2012-13. The PLA CENVAT ratio upto December, 2013 is 40:60 which was
42:58 during the corresponding period of last year.
In respect of Petroleum products, the PLA CENVAT ratio upto December, 2013 is 87:13 which was
88:12 during the corresponding period last year. In the non-POL sector, PLA CENVAT ratio upto
December, 2013 is 27:73 and it was 29:71 in the corresponding period of last year.
The overall growth of CENVAT utilization upto December, 2013 is 6.57 % over the same period last
year. The main commodities availing CENVAT credit are Iron and steel Products: 43308.8 Crore,
Chemicals Products:
38086.4 Crore, Motor Vehicles products:
34452.8 Crore, , Machinery
Products: 22067.2 Crore, Petroleum Products:
9717.4 Crore, N.F. Metals:
9060.3 Crore,
Textiles:
5074.6 Crore, Cement:
4782.2 Crore, Rubber Products
3658.0 Crores, Paper &
Paper Board:
2563.1 Crore, Wires & Cables:
2478.3 Crore and Pharmaceutical Products:
2471.1 Crore.
The graphical presentation of commodities utilizing CENVAT in percentage term is given below:
PERCENTAGE CENVAT UTILISATION BY MAJOR COMMODITIES
Others
25%
Iron and steel Products
21%
Cement
2%
Motor Vehicles Products
17%
Petroleum Products
5%
Machinery Products
11%
Chemicals Products
19%
19
3 ANALYSIS OF 20 TOP REVENUE YIELDING COMMODITIES
The all India Revenue Trend of 20 major commodities is shown below in tabular form:
(Rs. in Crores)
Upto the Month
Sl.
Commodity Group
Upto the Month
2012-13
No.
2013-14
C.V.
1
2
C.V.
Difference of
revenue over last
year
C.V.
%
difference over last
year
C.V.
2012-13
2013-14
Ratio
Ratio
C.V.
C.V.
PLA
Credit
PLA
Credit
PLA
Credit
PLA
Credit
PLA
Credit
PLA
Credit
3
4
5
6
7
8
9
10
11
12
13
14
1
Petroleum Products
61846.4
8743.6
64825.7
9717.4
2979.3
973.8
4.82
11.14
88
12
87
2
Tobacco Products
14654.9
556.5
13189.5
596.6
-1465.4
40.1
-10.00
7.20
96
4
96
4
3
Iron and steel
Products
Chemicals
Products
Cement
12311.4
41999.5
11526.5
43308.8
-784.9
1309.3
-6.38
3.12
23
77
21
79
9297.4
32606.7
9166.0
38086.4
-131.4
5479.7
-1.41
16.81
22
78
19
81
4
5
13
7728.9
4066.5
7087.4
4782.2
-641.5
715.7
-8.30
17.60
66
34
60
40
8237.7
34566.5
7126.4
34452.8
-1111.3
-113.7
-13.49
-0.33
19
81
17
83
7
Motor Vehicles
Products
Machinery Products
5345.7
21117.9
5355.6
22067.2
9.9
949.3
0.19
4.50
20
80
20
80
8
Rubber Products
1404.2
3678.6
1412.8
3658.0
8.6
-20.6
0.61
-0.56
28
72
28
72
9
558.8
193.9
1282.6
184.1
723.9
-9.9
129.55
-5.08
74
26
87
13
10
Misc. Edible
Preparations (23)
Sugar (17 & 19)
1176.2
674.3
1168.6
731.7
-7.6
57.4
-0.65
8.51
64
36
61
39
11
N.F. Metals
980.7
9398.2
1057.0
9060.3
76.3
-337.9
7.78
-3.60
9
91
10
90
12
Ceramic Products
(99)
1086.9
740.7
1092.3
745.9
5.4
5.3
0.50
0.71
59
41
59
41
13
Aerated & Mineral
Water of CH.22
Cosmetics (51)
581.0
1038.6
569.9
1209.7
-11.1
171.1
-1.92
16.47
36
64
32
68
539.2
686.1
640.4
764.4
101.2
78.3
18.77
11.42
44
56
46
54
15
Paper & Paper
Board (71)
890.6
2152.8
950.6
2563.1
60.1
410.3
6.75
19.06
29
71
27
73
16
Pharmaceutical
Products (46)
825.5
2147.1
817.7
2471.1
-7.8
324.0
-0.94
15.09
28
72
25
75
17
Textiles
371.0
4492.0
342.4
5074.6
-28.6
582.6
-7.71
12.97
8
92
6
94
18
Glass & Glassware
(100)
302.3
907.3
347.4
801.0
45.2
-106.3
14.95
-11.71
25
75
30
70
19
Wires & Cables
(124)
Television
Receivers, etc.
(123)
Other Commodities
159.6
2378.0
174.2
2478.3
14.6
100.3
9.17
4.22
6
94
7
93
101.1
1082.8
137.7
1040.0
36.6
-42.7
36.18
-3.95
9
91
12
88
6
14
20
Gross Revenue
Refunds
Net Excise
Revenue
Drawbacks by
Customs Comm.
All INDIA TOTAL
9644.8
19263.4
9125.7
21363.7
-519.1
2100.3
-5.38
10.90
33
67
30
70
138044.0
192490.9
137396.4
205157.3
-647.6
12666.4
-0.47
6.58
42
58
40
60
12447.0
93.2
15095.5
110.5
2648.5
17.3
21.28
18.52
125597.0
192397.7
122300.9
205046.8
-3296.1
12649.2
-2.62
6.57
5939.2
9215.9
119657.8
113085.0
-6572.7
-5.49
The table indicates that the total CENVAT utilization ratio upto December 2013 has gone up 2 % as
compared to the corresponding period of last year.
The All India Net CENVAT growth is 6.57 %.
The highest CENVAT utilization this year upto December in actual term is noticed in respect are Iron
and steel Products:
43308.8 Crore, Chemicals Products:
38086.4 Crore, Motor Vehicles
products: 34452.8 Crore, , Machinery Products: 22067.2 Crore,. Combined CENVAT utilization of
these four commodities groups in percentage terms is 67% ( 137915 crore) of the total Cenvat
utilized.
20
The gross PLA growth lower than the All India Gross i.e. (–0.47 %) is noticed, in respect of Textile(7.71%), Chemicals(-1.41%), Iron & Steel(-6.38%), Tobacco Products (-10%), Cement (-8.30%),
Motor Vehicles (-13.49%), Sugar (-0.65%), Pharmaceutical Products (-0.94%) and Aerated & Miniral
water (-1.92%). It is also noticed that the refunds (PLA) has increased by 21.28% amounting to a
difference of 2648.45 Crore over the last year in the same period.
The top seven revenue yielding commodities group are Petroleum(47%), Tobacco(10%), Iron and
Steel(8%), Chemicals(7%), Motor Vehicles(5%), Cement(5%), Machinery(4%) which have together
contributed 86% (118277 Crore) to the total Central Excise gross revenue (PLA) of 137396) Crores
upto December 2013. This is also shown in the graphical presentation given below:EXCISE REVENUE SHARE OF MAJOR COMMODITIES IN GROSS REVENUE
Others
14%
Machinery Products
4%
Motor Vehicles Products
5%
Cement
5%
Petroleum Products
47%
Iron and steel Products
8%
Chemicals Products
7%
Tobacco Products
10%
Petroleum Products: Excise revenue contribution of petroleum products is 64825.72 Crore of the
All India gross revenue collected upto December, 2013 as against 61846.40 Crore to the All India
gross revenue collected upto December last year. The revenue growth in petroleum products upto
December, 2013 over last year is 4.82 %, whereas growth in CENVAT is 11.14%.
The major contribution of the petroleum revenue comes from ten zones shown in table below, which
have contributed 73.26% of petroleum revenue during December, 2013 against 74.95% upto
December last year. Out of the ten zones, six zones, namely- Mumbai-I(-10.31%), Mumbai-II(2.41%),
Vadodara( 0.06%), Cochin(0.07%), Ahemdabad(-1.49%), and Jaipur ( 4.69 %) are below All India
PLA revenue growth rate (4.82%), whereas the CENVAT utilization in respect of Mumbai-I
(108.31%), Mumbai-II (23.13%), Cochin(41.39%),Bhopal(32.79%), and Jaipur(28.68%) are more
than the All India growth rate of CV utilization (11.14%).
The PLA CENVAT ratio of Petroleum Products upto December, 2013 is 87:13 which was 88:12
during the period of last year.
21
Petroleum Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
%age Excess/short
upto month
2013-14
CENVAT
PLA
CENVAT
PLA
CENVAT
1
MUMBAI – I
12035.96
1608.58
9231.75
1241.07
8279.96
2585.31
-10.31
108.31
2
MUMBAI – II
9722.59
1811.73
7154.28
1330.00
7326.50
1637.63
2.41
23.13
3
VADODARA
8411.76
1272.35
6395.73
959.61
6399.41
985.27
0.06
2.67
4
DELHI
5586.91
776.61
3988.93
725.55
4523.88
493.25
13.41
-32.02
5
BHOPAL
4751.93
520.68
3182.56
384.12
3721.17
510.07
16.92
32.79
6
COCHIN
4974.49
121.77
3677.38
78.06
3680.13
110.37
0.07
41.39
7
AHMEDABAD
4812.90
516.30
3588.93
380.86
3535.42
284.30
-1.49
-25.35
8
CHENNAI
4164.17
464.18
2959.26
341.05
3481.54
402.62
17.65
18.05
9
RANCHI
4411.53
409.06
3135.75
293.40
3357.14
315.40
7.06
7.50
10
JAIPUR
28.68
4037.15
32.89
3042.10
22.91
3184.68
29.48
4.69
Total Top 10
62909.39
7534.15
46356.67
5756.63
47489.83
7353.70
2.44
27.74
Others
21979.78
3834.98
15489.73
2986.96
17335.89
2363.71
11.92
-20.87
TOTAL (All India)
84889.17
11369.13
61846.40
8743.59
64825.72
9717.41
4.82
11.14
74.11
66.27
74.95
65.84
73.26
75.68
Contribution of Top 10
Zones
REVENUE OF PETROLEUM PRODUCTS IN TOP TEN EXCISE ZONES
10000
9232
9000
8280
2012-13
Revenue (Rs. in Crore)
8000
7154 7327
2013-14
7000
6396
6399
6000
5000
4524
3989
3721
4000
36773680
3589 3535
3482
3183
2959
3136
3357
3042
3185
3000
2000
1000
0
MUMBAI – I
MUMBAI – II
VADODARA
DELHI
BHOPAL
COCHIN
AHMEDABAD
CHENNAI
RANCHI
JAIPUR
Z ON E
Iron & Steel: Excise revenue contribution of Iron and Steel Products is 11526.49 Crore to the All India
gross revenue collected upto December, 2013 as against 12311.43 Crore to the All India gross
revenue collected upto December last year. The revenue growth in Iron and Steel Products upto
December, 2013 over last year is -6.38% whereas growth in CENVAT is 3.12%.
The major contribution of the Iron and Steel Products revenue comes from ten zones shown in table
below, which have contributed 81.37 % of Iron and Steel Products revenue upto December, 2013
against 83.18 % upto December last year. Out of the ten zones, four zones, namely Bhopal
( -19.07%), Bhuvneshwar(-19.93%), and Mysore (-19.91%) and Vizag(-6.96%), are below All India
PLA revenue gross rate (-6.38%), whereas the CENVAT utilization in respect of Ranchi( 12.96%),
Bhuvneshwar(4.70%), Bhopal(9.39%) and Mysore (6.39%) is more than the All India growth rate of
CV utilization (3.12%).
22
The PLA CENVAT ratio of Iron and Steel Products upto December, 2013 is 21:79 which was 23:77
during the same period in the last year.
Iron and Steel Products
S.No
(Rs. in Crores)
ZONES
2011-12
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
%age Excess/short
upto month
2013-14
CENVAT
PLA
CENVAT
PLA
CENVAT
1
RANCHI
3355.61
4320.05
2360.81
3251.68
2435.41
3673.72
3.16
12.98
2
BHOPAL
3382.14
5462.34
2370.39
3886.42
1918.25
4251.46
-19.07
9.39
3
MYSORE
1838.80
2280.46
1375.29
1748.79
1101.49
1860.47
-19.91
6.39
4
BHUB'WAR
1532.99
3538.22
1058.90
2552.52
847.89
2672.57
-19.93
4.70
5
KOLKATA
1264.65
4682.71
873.41
3411.41
841.19
3501.60
-3.69
2.64
6
VIZAG
1047.58
1473.54
739.80
1104.18
688.33
1021.74
-6.96
-7.47
7
NAGPUR
632.62
2985.30
407.40
2264.16
412.31
2277.61
1.21
0.59
8
AHMEDABAD
490.83
4577.17
350.51
3379.41
398.35
2914.70
13.65
-13.75
9
MUMBAI – II
482.89
2799.13
362.50
2136.11
387.02
2118.64
6.76
-0.82
10
CHANDIGARH
Total Top 10
Others
TOTAL (All India)
Contribution of Top 10
Zones
500.13
3654.09
341.48
2712.58
348.74
2746.79
2.13
1.26
14528.24
35773.01
10240.49
26447.26
9378.98
27039.30
-8.41
2.24
3073.44
21259.45
2070.94
15552.23
2147.51
16269.47
3.70
4.61
17601.68
57032.46
12311.43
41999.49
11526.49
43308.77
-6.38
3.12
82.54
62.72
83.18
62.97
81.37
62.43
REVENUE OF IRON AND STEEL PRODUCTS IN TOP TEN EXCISE ZONES
3000
2500
2361
2435
2000
2370
Revenue (Rs. in Crore)
1918
2012-13
1500
2013-14
1375
1101
1059
1000
841
848
873
740
688
500
407 412
351
398
363
387
341
349
0
RANCHI
BHOPAL
MYSORE
BHUB'WAR
KOLKATA
VIZAG
NAGPUR
AHMEDABAD
MUMBAI – II
CHANDIGARH
Z ON E
Tobacco Products: Excise revenue contribution of Tobacco Products is 13189.49 Crore to the All
India gross revenue collected upto December, 2013 as against 14654.85 Crore to the All India gross
revenue collected upto December last year. The revenue growth in Tobacco Products upto
December, 2013 over last year is (-10%) whereas growth in CENVAT is (7.20%).
The major contribution of the Tobacco Products revenue comes from ten zones shown in table below,
which have contributed 92.93% of Tobacco Products revenue upto December, 2013 against 84.66 %
upto December last year. Out of the ten zones, three zones, namely- Ahemdabad (-42.86%),
Hyderabad(-18.35%), and Delhi(-55.97%), are below All India PLA revenue growth rate (-10%)
whereas the CENVAT utilization in respect of five zones, viz Meerut( 42.35%), Bangalore(76.27%),
Kolkata (19.53%), Ranchi(51.40%), and Delhi(8%) are more than the All India growth rate of CV
utilization (7.20% ).
23
The PLA CENVAT ratio of Tobacco Products upto December 2013 is 96:4 which was same in the
corresponding period of last year.
Tobacco Products
S.No
(Rs. in Crores)
ZONES
2012-13
PLA
CENVAT
Upto the Month
Upto the Month
2012-13
2013-14
PLA
CENVAT
PLA
%age Excess/short
upto month
CENVAT
PLA
CENVAT
1
MEERUT
4760.47
95.97
3396.88
78.78
3333.79
112.14
-1.86
42.35
2
BANGALORE
3360.18
55.23
2438.31
45.80
2582.07
80.73
5.90
76.27
3
KOLKATA
1528.22
89.95
1128.44
65.68
1211.25
78.51
7.34
19.53
4
HYDERABAD
1908.00
67.65
1377.91
49.90
1125.07
47.63
-18.35
-4.55
5
RANCHI
1457.44
30.77
1050.27
21.40
1081.17
32.40
2.94
51.40
6
PUNE
1437.79
48.27
1102.91
36.40
1070.53
27.18
-2.94
-25.33
7
CHENNAI
977.75
53.18
668.52
39.24
826.57
39.73
23.64
1.25
8
MUMBAI – II
234.48
58.33
165.60
47.61
482.60
32.67
191.43
-31.38
9
AHMEDABAD
637.37
67.79
524.12
51.69
299.48
48.26
-42.86
-6.64
10
DELHI
631.01
29.11
553.86
23.88
243.85
25.79
-55.97
8.00
16932.71
596.25
12406.82
460.38
12256.38
525.04
-1.21
14.04
Total Top 10
Others
TOTAL (All India)
2958.79
134.64
2248.03
96.12
933.11
71.55
-58.49
-25.56
19891.50
730.89
14654.85
556.50
13189.49
596.59
-10.00
7.20
85.13
81.58
84.66
82.73
92.93
88.01
Contribution of Top 10
Zones
REVENUE OF TOBACCO PRODUCTS IN TOP TEN EXCISE ZONES
4000
3397
3334
Revenue (Rs. in Crore)
3500
3000
2582
2438
2500
2012-13
2000
2013-14
1378
1500
1128
1211
1125
1050
1081
1103
1071
1000
827
669
483
500
554
524
299
244
166
0
MEERUT
BANGALORE
KOLKATA
HYDERABAD
RANCHI
Z ON E
PUNE
CHENNAI
MUMBAI – II
AHMEDABAD
DELHI
Chemical Products: Excise revenue contribution of Chemical Products is 9165.97 Crore to the All
India gross revenue collected upto December, 2013 as against 9297.36 Crore to the All India gross
revenue collected upto December last year. Thus, the revenue growth in Chemical Products upto
December, 2013 over last year is (-1.41%), whereas growth in CENVAT is (16.81%).
The major contribution of the Chemical Products revenue comes from ten zones shown in table
below, which have contributed 76.03 % of Chemical Products revenue upto December, 2013 against
77.21% upto December last year. Out of the ten zones, four zones Mumbai-I (-16.20%), Mumbai-II( 5.37%) Kolkatta(-5.70%) and Delhi (-28.74%) is below All India PLA revenue growth rate (-1.41 %),
whereas the CENVAT utilization in respect of Vadodara(19.28%), Ahemdabad(20.24%),
Delhi(57.91%), Chennai(24.79%) and Kolkatta(26.04%), are more than the All India growth rate of
CV utilization (16.81%).
24
The PLA CENVAT ratio of Chemical Products upto December, 2013 is 19:81 which was 22:78 in the
corresponding period last year showing 3 percentage points increase in CENVAT utilization.
Chemical Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
%age Excess/short
upto month
2013-14
CENVAT
PLA
CENVAT
PLA
CENVAT
1
MUMBAI – I
3708.08
6930.39
2513.53
5303.16
2106.45
6129.09
-16.20
15.57
2
VADODARA
1599.55
8445.12
1150.03
6346.70
1247.43
7595.48
8.47
19.68
3
CHANDIGARH
671.59
1506.82
523.29
1145.62
824.02
1323.75
57.47
15.55
4
DELHI
1764.21
1869.93
1086.67
1526.98
774.33
2411.32
-28.74
57.91
5
AHMEDABAD
854.61
2796.78
610.29
2061.80
676.04
2479.18
10.77
20.24
6
CHENNAI
403.48
2087.09
272.48
1516.82
291.68
1892.90
7.05
24.79
7
MUMBAI – II
409.71
2465.61
292.78
1873.52
277.07
1969.98
-5.37
5.15
8
VIZAG
300.27
1219.61
225.51
903.44
261.19
896.62
15.82
-0.75
9
JAIPUR
346.41
1119.15
235.16
836.12
256.47
925.77
9.06
10.72
10
KOLKATA
Total Top 10
Others
TOTAL (All India)
371.42
2904.76
269.15
2106.09
253.82
2654.49
-5.70
26.04
10429.33
31345.26
7178.89
23620.25
6968.50
28278.58
-2.93
19.72
3000.01
12041.75
2118.47
8986.47
2197.47
9807.84
3.73
9.14
13429.34
43387.01
9297.36
32606.72
9165.97
38086.42
-1.41
16.81
77.66
72.25
77.21
72.44
76.03
74.25
Contribution of Top 10
Zones
REVENUE OF CHEMICAL PRODUCTS IN TOP TEN EXCISE ZONES
3000
2514
2500
Revenue (Rs. in Crore)
2106
2000
2012-13
2013-14
1500
1247
1150
1087
1000
824
774
676
610
523
500
293
272
277
292
261
226
256
235
269 254
0
MUMBAI – I
VADODARA
CHANDIGARH
DELHI
AHMEDABAD
CHENNAI
MUMBAI – II
VIZAG
JAIPUR
KOLKATA
Z ON E
Motor Vehicles: Excise revenue contribution of Motor Vehicles is 7126.39 Crore to the All India
gross revenue collected upto December, 2013 as against 8237.70 Crore to the All India gross
revenue collected upto December last year. Thus, the revenue growth in Motor Vehicles upto
December, 2013 over last year is (-13.49%), whereas growth in CENVAT is (-0.33%).
The major contribution of the Motor Vehicles revenue comes from ten zones shown in table below,
which have contributed 93.86% of Motor Vehicles revenue upto December, 2013 against 88.38%
upto December last year. Out of the ten zones four zones, namely- Pune (-32.30%), Nagpur ( 14.77%) Chennai (-15.91%) and Bhopal (-35.78%) , are below All India PLA revenue growth rate (13.49%), whereas the CENVAT utilization in respect of four zones, viz. Chennai4.21%), Jaipur
(41.75%), Mumabi-I(110.25%) , and Meerut (12.77%) are more than the All India growth rate of CV
utilization (-0.33%).
25
The PLA CENVAT ratio of Motor Vehicles upto December, 2013 is 17:83 which was 19:81 in the
corresponding period last year showing 2% increase in CENVAT utilization.
Motor Vehicles
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
%age Excess/short
upto month
2013-14
CENVAT
PLA
CENVAT
PLA
CENVAT
1
DELHI
2222.43
12772.79
1440.56
9571.21
1447.08
9510.65
0.45
-0.63
2
PUNE
2446.72
7115.60
1722.93
5312.26
1166.41
4155.03
-32.30
-21.78
3
NAGPUR
1791.32
2522.80
1268.64
1929.47
1081.28
1847.95
-14.77
-4.22
4
BANGALORE
1531.37
2760.78
1032.69
2079.15
1022.15
2045.67
-1.02
-1.61
5
CHENNAI
1516.55
11397.70
976.73
8394.36
825.21
8747.84
-15.51
4.21
6
MUMBAI – I
248.02
2017.54
172.64
1518.46
504.80
3192.59
192.40
110.25
7
CHANDIGARH
273.68
660.89
192.39
504.44
203.21
499.38
5.62
-1.00
8
MEERUT
282.15
909.84
185.09
678.38
197.25
765.01
6.57
12.77
9
JAIPUR
173.53
727.19
122.56
521.48
134.91
739.20
10.08
41.75
10
BHOPAL
-7.30
Total Top 10
276.96
1105.95
165.84
809.84
106.51
750.70
-35.78
10762.73
41991.08
7280.07
31319.05
6688.81
32254.02
-8.12
2.99
1543.09
4236.19
957.63
3247.44
437.58
2198.79
-54.31
-32.29
12305.82
46227.27
8237.70
34566.49
7126.39
34452.81
-13.49
-0.33
87.46
90.84
88.38
90.61
93.86
93.62
Others
TOTAL (All India)
Contribution of Top 10
Zones
REVENUE OF MOTOR VEHICLES PRODUCTS IN TOP TEN EXCISE ZONES
2000
1800
1600
1723
1441
1447
Revenue (Rs. in Crore)
1400
1269
2012-13
1166
1200
1081
1033 1022
2013-14
977
1000
825
800
600
505
400
173
200
192 203
185
197
123
135
166
107
0
DELHI
PUNE
NAGPUR
BANGALORE
CHENNAI
MUMBAI – I
Z ON E
CHANDIGARH
MEERUT
JAIPUR
BHOPAL
Cement: Excise revenue contribution of Cement is 7087.44 Crore to the All India gross revenue
collected upto December, 2013 as against 7728.91 Crore to the All India gross revenue collected
upto December last year. The revenue growth in Cement upto December 2013 over last year is (8.30%), whereas growth in CENVAT is 17.60%.
The major contribution of the Cement revenue comes from ten zones shown in table below, which
have contributed 84.47% of Cement revenue upto December, 2013 against 84.90% upto December
last year. Out of the ten zones five zones, namely Mumbai-I(-17.89%), Hyderabad (-13.98%), and
Ahemdabad(-23.66%) are below All India PLA revenue growth rate (-8.30%), whereas the CENVAT
utilization in respect of five zones, viz.- Mumbai-I(32.67%), Bopal(34.41%), Jaipur(17.92%),
Hyderabad(25.13%) and Lucknow( 19.47%) are more than the All India growth rate of CV utilization
(17.60%).
26
The PLA CENVAT ratio of Cement upto December, 2013 is 60:40 which was 66:34 in the
corresponding period last year showing 6 percentage point increase in CENVAT utilization.
Cement
S.No
(Rs. in Crores)
ZONES
2012-13
PLA
CENVAT
Upto the Month
Upto the Month
2012-13
2013-14
PLA
CENVAT
PLA
%age Excess/short
upto month
CENVAT
PLA
CENVAT
1
MUMBAI – I
1966.87
695.79
1461.32
476.69
1199.95
632.44
-17.89
32.67
2
BHOPAL
1491.15
695.07
1044.70
507.98
1026.29
682.79
-1.76
34.41
3
JAIPUR
1444.75
978.85
1060.39
699.42
993.59
824.79
-6.30
17.92
4
VIZAG
1179.58
579.31
822.45
442.23
782.07
426.51
-4.91
-3.55
5
HYDERABAD
832.96
243.87
596.98
175.43
513.55
219.51
-13.98
25.13
6
COIMBATORE
742.80
293.82
544.48
228.92
508.70
252.08
-6.57
10.12
7
AHMEDABAD
507.62
370.84
365.58
273.58
279.08
252.82
-23.66
-7.59
8
CHENNAI
346.48
184.59
248.17
143.74
246.00
158.52
-0.87
10.28
9
MYSORE
334.26
268.90
247.01
219.24
233.79
235.82
-5.35
7.56
10
LUCKNOW
244.55
213.12
170.46
149.18
203.65
184.00
19.47
23.34
9091.02
4524.16
6561.54
3316.41
5986.67
3869.28
-8.76
16.67
Total Top 10
Others
TOTAL (All India)
1627.76
1000.81
1167.37
750.04
1100.77
912.89
-5.71
21.71
10718.78
5524.97
7728.91
4066.45
7087.44
4782.17
-8.30
17.60
84.81
81.89
84.90
81.56
84.47
80.91
Contribution of Top 10
Zones
REVENUE OF CEMENT PRODUCTS IN TOP TEN EXCISE ZONES
1600
1461
1400
1200
1200
Revenue (Rs. in Crore)
1045
1026
1060
994
2012-13
1000
822
2013-14
782
800
597
600
514
544
509
366
400
279
246
248
247 234
170
200
204
0
MUMBAI – I
BHOPAL
JAIPUR
VIZAG
HYDERABAD
Z ONCOIMBATORE
E
AHMEDABAD
CHENNAI
MYSORE
LUCKNOW
Machinery Products: Excise revenue contribution of Machinery Products is 5355.63 Crore to the
All India gross revenue collected upto December, 2013 as against 5345.68 Crore to the gross
revenue collected upto December last year. Thus, the revenue growth in Machinery Products upto
December, 2013 over last year is 0.19 %, whereas growth in CENVAT is 4.50%.
The major contribution of the Machinery Products revenue comes from ten zones shown in table
below, which have contributed 77.30% of Machinery Products revenue upto December, 2013 against
73.24 % upto December last year. Out of the ten zones, nine zones, namely- Pune (-11.07%),
27
Delhi(-11.87%), Banglore(-14.05%), Ahemdabad(-3.40%), Chennai(-4.80%), Coimbatore( -13.45%),
Vadoara(-19.81%), Nagpur (-2.56%) and Kolkata (-11.21%) are below All India PLA revenue growth
rate (0.19%,), whereas the CENVAT utilization in respect of six zones, viz.– Ahemdabad(9.63%),
Delhi(9.90%), Chenna(12.38%), Coimbatore(6.86%), Vadodara(5.59%) and Bangalore(10.31%) are
more than the All India growth rate of CV utilization (4.50%).
The PLA CENVAT ratio of Machinery Products upto December, 2013 is 20:80 which was same in
the corresponding period last year.
Machinery Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
%age Excess/short
upto month
2013-14
CENVAT
PLA
CENVAT
PLA
CENVAT
1
MEERUT
622.24
2160.74
370.16
1505.58
968.26
1411.79
161.58
-6.23
2
PUNE
1057.01
4673.76
708.37
3450.80
629.97
3576.34
-11.07
3.64
3
DELHI
939.85
3934.06
570.84
2888.38
503.06
3174.41
-11.87
9.90
4
CHENNAI
749.13
3252.25
481.88
2369.37
458.73
2662.66
-4.80
12.38
5
BANGALORE
708.72
2192.38
487.02
1608.81
418.61
1774.64
-14.05
10.31
6
AHMEDABAD
411.62
1374.52
267.45
982.97
258.36
1077.61
-3.40
9.63
7
COIMBATORE
510.68
1263.32
280.19
931.42
242.51
995.35
-13.45
6.86
8
VADODARA
438.93
1559.70
282.48
1109.30
226.52
1171.30
-19.81
5.59
9
NAGPUR
329.06
1380.40
226.32
1040.89
220.53
946.49
-2.56
-9.07
10
KOLKATA
370.85
896.65
240.22
670.02
213.28
609.29
-11.21
-9.06
Total Top 10
6138.09
22687.78
3914.93
16557.54
4139.83
17399.88
5.74
5.09
Others
2309.71
6251.59
1430.75
4560.34
1215.80
4667.31
-15.02
2.35
TOTAL (All India)
8447.80
28939.37
5345.68
21117.88
5355.63
22067.19
0.19
4.50
72.66
78.40
73.24
78.41
77.30
78.85
Contribution of Top 10
Zones
REVENUE OF MACHINERY PRODUCTS IN TOP TEN EXCISE ZONES
1200
968
1000
Revenue (Rs. in Crore)
2012-13
800
2013-14
708
630
571
600
503
482
487
459
419
370
400
267 258
280
282
243
227
226
221
240
213
200
0
MEERUT
PUNE
DELHI
CHENNAI
BANGALORE
AHMEDABAD
COIMBATORE
VADODARA
NAGPUR
KOLKATA
Z ON E
28
4.
ALL INDIA PERFORMANCE IN KEY RESULT AREAS
The key areas essentially reflect the efforts made by the Commissioners and their staff for
augmenting the revenue which otherwise would have not accrued in the normal course, without
special efforts made by their office. The Table below gives a comparative performance in these areas
upto December, 2013 and corresponding period last year.
Performance of Identified Key areas of Excise - DECEMBER, 2013
All India
(Rs. in Lakhs)
S.No.
Key Areas
1
4
2
Realisation of
arrears
Amount realised
Total pendency
Completion of
Adjudication
No. of cases
adjudicated
No. of cases pending
Anti evasion
performance
No. of cases detected
Vol. Recovery made
Audit Performance
5
No. of objections
raised
Amount recovered
Call-book cases
1
2
3
No. of cases
disposed
total pendency
2012-13
For the
Upto the
month
month
3
4
2013-14
For the
Upto the
month
month
5
6
14240
85809
4779384
10354
1730
9883
1621
10209
Increase/
decrease
%
Change
7
8
105593
19784
6024283 1244899
23.06
26.05
10519
636
6.44
12033
1824
17.87
278
3923
1917
31781
440
9355
2893
36033
976
4251
50.91
13.38
5004
37915
7136
44820
6905
18.21
12188
60887
18432
88378
27491
45.15
255
4233
469
3140
-1093
-25.82
36347
2668
7.92
33679
Pendency of Arrears: An amount of 6024283 lakh is reflected as arrears of revenue pending
realization upto December, 2013. This amount was only 4779384 lakh upto December, 2012. The
pendining arrears of revenue have therefore increased by 1244899 lakhs (26.05%). Chief
Commissioners of Mumbai-I, Mumbai-II, Pune, Nagpur, Bangalore, Cochin, Viishakhapatnam,
Chennai, Coimbatore, Lucknow, Delhi, Chandigarh, Jaipur and Kolkata and Bhubaneshwar have
realized less arrears in the month as compared to the corresponding period last year.
29
Realisation of arrears (Rs. in Lakhs)
S.No.
ZONE
1
2
1
MUMBAI - I
2
MUMBAI - II
3
PUNE
4
NAGPUR
5
VADODARA
6
AHMEDABAD
7
BANGALORE
8
MYSORE
9
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
CHENNAI
13
COIMBATORE
14
LUCKNOW
15
MEERUT
16
RANCHI
17
DELHI
18
CHANDIGARH
19
JAIPUR
20
BHOPAL
21
KOLKATA
22
BHUBANESHWAR
23
SHILLONG
ALL INDIA
3
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
Amount realised
Total pendency
2012-13
For the
Upto the
month
month
4
5
167
1301
361994
5985
9049
284042
395
5403
189019
380
8917
234115
188
3325
409221
308
1387
208838
1003
2786
270461
205
1867
70219
213
529
33616
424
4258
211500
695
3627
198946
189
4080
159333
70
10128
110142
740
1836
130431
131
2424
299983
872
1557
124377
1029
3091
437373
162
5730
180802
277
2730
87601
137
1940
186986
118
3673
360362
498
2959
106590
54
3212
123433
14240
85809
4779384
2013-14
For the
Upto the
month
month
6
7
34
1043
815553
576
2563
283868
1105
4159
107083
43
3934
296306
227
5651
411247
128
2320
261046
233
2012
370655
5
3838
113101
24
183
34105
1007
4395
282376
103
3097
171916
522
4013
202760
181
1998
142094
384
1602
174762
338
33343
302081
2544
3475
122365
215
2794
663051
348
1461
209851
567
1992
121630
306
8015
264061
212
3064
438073
179
2253
119073
1073
8388
117226
10354
Increase/
decrease
%
Change
105593
8
-258
453559
-6486
-174
-1244
-81936
-4983
62191
2326
2026
933
52208
-774
100194
1971
42882
-346
489
137
70876
-530
-27030
-67
43427
-8130
31952
-234
44331
30919
2098
1918
-2012
-297
225678
-4269
29049
-738
34029
6075
77075
-609
77711
-706
12483
5176
-6207
19784
9
-19.83
125.29
-71.68
-0.06
-23.02
-43.35
-55.88
26.56
69.95
0.50
67.27
25.00
-27.78
37.05
105.57
61.07
-65.41
1.45
3.22
33.51
-14.61
-13.59
-1.64
27.26
-80.27
29.01
-12.75
33.99
1275.52
0.70
123.19
-1.62
-9.61
51.60
-74.50
16.07
-27.03
38.85
313.14
41.22
-16.58
21.56
-23.86
11.71
161.15
-5.03
23.06
6024283
1244899
26.05
Pendency of adjudication: 12033 cases are pending adjudication upto December, 2013, upto
December 2012 10209 cases were pending adjudication resulting increase in pendency by 1824
cases (17.87%). The number of cases adjudicated has increased in the zones of Chief
Commissioners of Mumbai-I, Mumbai-II, ,Vadodara, Chennai, Lucknow, Jaipur, Kolkata, and
Shillong.
30
Completion of Adjudication
S.No.
ZONE
1
2
1
MUMBAI - I
2
MUMBAI - II
3
PUNE
4
NAGPUR
5
VADODARA
6
AHMEDABAD
7
BANGALORE
8
MYSORE
9
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
CHENNAI
13
COIMBATORE
14
LUCKNOW
15
MEERUT
16
RANCHI
17
DELHI
18
CHANDIGARH
19
JAIPUR
20
BHOPAL
21
KOLKATA
22
BHUBANESHWAR
23
SHILLONG
ALL INDIA
3
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases adjudicated
No. of cases pending
No. of cases
adjudicated
No. of cases pending
2012-13
For the Upto the
month
month
4
5
76
476
1279
68
363
331
57
325
206
54
202
115
228
1013
1123
39
232
1322
56
594
341
58
214
173
9
110
86
34
274
189
7
135
3
40
381
395
79
647
180
40
344
402
77
547
479
42
180
148
112
1015
644
148
726
686
86
411
441
205
851
553
195
537
708
6
74
158
14
232
247
1730
9883
10209
2013-14
For the
Upto the
month
month
6
7
112
1051
1598
110
669
510
54
245
176
28
195
139
365
1017
1119
34
222
1410
41
346
154
5
66
230
9
46
205
49
261
79
3
17
34
35
648
287
54
236
273
100
449
455
84
336
395
13
95
163
92
494
1199
176
708
1161
35
469
347
122
579
1117
79
630
615
8
56
269
13
1684
98
1621
10519
12033
Increase/
decrease
%
Change
8
575
319
306
179
-80
-30
-7
24
4
-4
-10
88
-248
-187
-148
57
-64
119
-13
-110
-118
31
267
-108
-411
93
105
53
-211
-84
-85
15
-521
555
-18
475
58
-94
-272
564
93
-93
-18
111
1452
-149
636
9
120.80
24.94
84.30
54.08
-24.62
-14.56
-3.47
20.87
0.39
-0.36
-4.31
6.66
-41.75
-54.84
-69.16
32.95
-58.18
138.37
-4.74
-58.20
-87.41
1033.33
70.08
-27.34
-63.52
51.67
30.52
13.18
-38.57
-17.54
-47.22
10.14
-51.33
86.18
-2.48
69.24
14.11
-21.32
-31.96
101.99
17.32
-13.14
-24.32
70.25
625.86
-60.32
6.44
1824
17.87
Detection of Anti Evasion Cases: 2893 cases have been detected by the Anti Evasion wings upto
December, 2013 vis-à-vis 1917 cases detected upto December, 2012 resulting in increase of 976
cases (50.09%). Chief Commissioners of Mumbai-I, Mumbai-II, Nagpur, Vadodara, Banglore, Mysore,
Cochin, Hyderabad, Lucknow, Ranchi, Meerut, Delhi, Chandigarh, Jaipur, Bhubaneshwar and
Shillong have shown positive performance in this regard.
31
Voluntary Recoveries made: 36033 lakhs have been voluntarily recovered upto December, 2013
vis-à-vis 31781 lakhs recovered upto December, 2012 resulting in increase of
4251lakhs
(13.38%). Chief Commissioners of Mumbai-I, Vadodara, Ahemdabad, Hyderabad, Chennai,
Lucknow, Meerut, Delhi, Chandigarh, Jaipur, Kolkata, Bhuvneshwar, and Shillong have recovered
more duty voluntarily from the assesses upto the month as compared to corresponding period last
year.
Anti evasion performance (Rs. In lakh)
S.No.
2012-13
ZONE
1
2
1
MUMBAI - I
2
MUMBAI - II
3
PUNE
4
NAGPUR
5
VADODARA
6
AHMEDABAD
7
BANGALORE
8
MYSORE
9
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
CHENNAI
13
COIMBATORE
14
LUCKNOW
15
MEERUT
16
RANCHI
17
DELHI
18
CHANDIGARH
19
JAIPUR
20
BHOPAL
21
KOLKATA
22
BHUBANESHWAR
23
SHILLONG
ALL INDIA
3
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
No. of cases detected
Vol. Recovery made
For
the
month
4
9
61
7
287
1
8
29
182
21
343
7
133
7
619
2
65
4
0
6
170
6
116
14
75
17
22
8
0
8
661
3
227
50
326
18
81
10
209
7
186
25
76
11
41
8
35
278
3923
Upto the
month
5
41
720
63
2449
26
1478
127
4652
164
2359
63
700
46
1513
19
765
20
132
36
475
29
873
56
273
53
1319
76
262
109
3379
25
1934
276
1990
87
435
103
744
172
4292
176
633
39
298
111
106
1917
31781
2013-14
For
Upto the
the
month
month
6
7
3
52
413
2020
17
94
171
1093
2
11
397
1126
103
300
810
2639
16
178
901
4298
5
60
199
1994
10
54
449
1465
3
20
24
162
2
22
3
45
6
38
162
591
5
29
24
548
6
35
86
1206
8
48
20
308
19
369
199
1205
25
144
1958
3726
1
29
12
946
35
355
320
2341
41
317
2073
3744
88
149
449
2078
8
123
288
2463
10
165
157
1095
16
42
194
621
11
259
46
319
440
2893
9355
36033
Increase/
decrease
8
11
1300
31
-1356
-15
-352
173
-2013
14
1939
-3
1294
8
-48
1
-603
2
-87
2
116
0
-325
-21
933
-5
-1011
293
943
35
346
4
-988
79
351
230
3309
46
1334
-49
-1829
-11
462
3
323
148
213
976
4251
%
Change
9
26.83
180.56
49.21
-55.37
-57.69
-23.82
136.22
-43.27
8.54
82.20
-4.76
184.86
17.39
-3.17
5.26
-78.82
10.00
-65.91
5.56
24.42
0.00
-37.23
-37.50
341.76
-9.43
-76.65
385.53
359.92
32.11
10.25
16.00
-51.09
28.62
17.64
264.37
760.69
44.66
179.30
-28.49
-42.61
-6.25
72.99
7.69
108.39
133.33
200.94
50.91
13.38
32
Audit Objections: 44820 audit objections have been raised by the Audit Parties upto December
2013, vis-à-vis 37915 cases detected upto December, 2012 resulting in increase of 6905 audit
objections (18.21%). Chief Commissioners of Mumbai-II, Ahemdabad, Banglore, Cochin,
Vishakhapatnam, Chennai, Coimbatore, Lucknow, Meerut, Delhi, Chandigarh, Bhopal, Kolkata, and
Shillong have shown positive performance in raising audit points in the months as compared to the
same period of the last year.
S.No.
ZONE
1
2
1
MUMBAI - I
2
MUMBAI - II
3
PUNE
4
NAGPUR
5
VADODARA
6
AHMEDABAD
7
BANGALORE
8
MYSORE
9
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
CHENNAI
13
COIMBATORE
14
LUCKNOW
15
MEERUT
16
RANCHI
17
DELHI
18
CHANDIGARH
19
JAIPUR
20
BHOPAL
21
KOLKATA
22
BHUBANESHWAR
23
SHILLONG
ALL INDIA
3
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
No. of objections raised
Amount recovered
Audit Performance (Rs. in Lakhs)
2012-13
2013-14
Increase/
Upto
For the
For the
Upto the
decrease
the
month
month
month
month
4
5
6
7
8
224
156
287
347
283
302
221
286
418
3273
370
1229
268
776
69
21
89
132
212
678
148
144
273
517
82
83
135
179
363
853
57
602
545
1129
105
110
163
92
212
424
300
122
128
728
52
5
5004
12188
1651
1281
2176
2145
1727
2421
2344
2670
3663
7295
2637
5106
2263
4177
642
379
659
1179
1211
2517
1067
1429
2085
4867
630
512
777
1163
2375
4556
633
1633
4510
5729
1211
2023
1514
1311
1376
5385
1734
1123
636
1587
394
399
37915
60887
63
32
452
1102
225
913
314
407
447
853
634
1535
344
1795
86
102
150
180
221
902
206
1338
383
801
138
496
187
345
331
695
77
131
1846
3906
187
1053
141
208
220
1173
289
157
116
132
79
176
7136
18432
1142
6069
2938
4873
1682
3852
2167
3513
3612
6265
3468
6927
2509
8274
632
429
981
893
1166
3924
1174
2451
2663
5636
990
1776
1045
1151
2576
4047
555
1044
7522
13229
1379
2781
1412
1505
1881
6350
2191
1425
610
1427
525
537
44820
88378
-509
4788
762
2728
-45
1431
-177
843
-51
-1030
831
1821
246
4097
-10
50
322
-286
-45
1407
107
1022
578
769
360
1264
268
-12
201
-509
-78
-589
3012
7500
168
758
-102
194
505
965
457
302
-26
-160
131
138
6905
27491
%
Change
9
-30.83
373.77
35.02
127.18
-2.61
59.11
-7.55
31.57
-1.39
-14.12
31.51
35.66
10.87
98.08
-1.56
13.19
48.86
-24.26
-3.72
55.90
10.03
71.52
27.72
15.80
57.14
246.88
34.49
-1.03
8.46
-11.17
-12.32
-36.07
66.78
130.91
13.87
37.47
-6.74
14.80
36.70
17.92
26.36
26.89
-4.09
-10.08
33.25
34.59
18.21
45.15
33
Call Book Cases: 36347 cases are pending in call book category upto December, 2013, vis-à-vis
33679 call book cases pending upto December, 2012 resulting in increase in pendency by 2668 cases.
Call-book cases (Rs. in Lakhs)
S.No.
1
2
1
MUMBAI - I
2
MUMBAI - II
3
4
5
PUNE
NAGPUR
VADODARA
6
AHMEDABAD
7
BANGALORE
8
9
MYSORE
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
13
CHENNAI
COIMBATORE
14
LUCKNOW
15
MEERUT
16
17
RANCHI
DELHI
18
CHANDIGARH
19
JAIPUR
20
21
22
23
2012-13
ZONE
BHOPAL
KOLKATA
BHUBANESHWAR
SHILLONG
ALL INDIA
3
For the
month
Upto the
month
For the
month
Upto the
month
4
5
6
7
No. of cases disposed
total pendency
No. of cases disposed
19
total pendency
No. of cases disposed
1
total pendency
No. of cases disposed
3
total pendency
No. of cases disposed
6
total pendency
No. of cases disposed
10
1
total pendency
No. of cases disposed
8
total pendency
No. of cases disposed
6
total pendency
No. of cases disposed
3
total pendency
No. of cases disposed
0
total pendency
No. of cases disposed
7
total pendency
No. of cases disposed
8
total pendency
No. of cases disposed
60
total pendency
No. of cases disposed
12
total pendency
No. of cases disposed
8
total pendency
No. of cases disposed
0
total pendency
No. of cases disposed
53
total pendency
No. of cases disposed
2
total pendency
No. of cases disposed
1
total pendency
No. of cases disposed
43
total pendency
No. of cases disposed
1
total pendency
No. of cases disposed
2
total pendency
No. of cases disposed
total pendency
No. of cases
disposed
total pendency
2013-14
1
255
162
1642
153
1695
196
2549
158
2561
262
3227
146
1018
166
1176
257
802
27
626
258
1324
136
899
334
3182
369
1428
23
352
375
1392
60
708
244
1851
265
1852
91
1093
317
2195
90
1090
21
758
123
259
4233
33679
3
21
15
6
152
8
5
2
1
2
2
33
0
4
1
2
150
12
20
9
18
1
2
469
82
1856
381
996
121
3207
109
2761
282
3612
184
1039
75
1361
54
884
17
713
29
1431
58
903
235
3605
42
1658
39
521
38
1666
132
704
523
1257
311
2153
95
1075
154
2471
121
1070
1
896
57
508
3140
36347
Increase/
decrease
8
%
Change
9
-80
214
228
-49.38
13.03
149.02
-699
-75
-41.24
-38.27
658
-49
25.81
-31.01
200
20
7.81
7.63
385
38
11.93
26.03
21
-91
2.06
-54.82
185
-203
15.73
-78.99
82
-10
10.22
-37.04
87
-229
13.90
-88.76
107
-78
8.08
-57.35
4
-99
0.44
-29.64
423
-327
13.29
-88.62
230
16
16.11
69.57
169
-337
48.01
-89.87
274
72
19.68
120.00
-4
279
-0.56
114.34
-594
46
-32.09
17.36
301
4
16.25
4.40
-18
-163
-1.65
-51.42
276
31
12.57
34.44
-20
-20
-1.83
-95.24
138
-66
249
-1093
18.21
-53.66
96.14
-25.82
2668
7.92
34
5. STATEMENT OF DUTY FOREGONE ON EXCISE DUTY-FREE PROCUREMENTS FROM
INDIGENOUS FACTORIES UNDER VARIOUS EXPORT PROMOTION SCHEMES OF THE
GOVERNMENT
(Rs. in Crores)
SI
Name of the Scheme
No.
1 EPZs/EHTPs/STPs
2 100% EOU
3 SEZs
SERVED FROM INDIA
SCHEME -NOTIFICATION
4 No.34/2006 CENTRAL EXCISE
FOCUS PRODUCT
SCHEME -NOTIFICATION No.29/2012 CENTRAL EXCISE
5
FOCUS MARKET
SCHEME -NOTIFICATION No.30/2012 CENTRAL EXCISE
6
AGRI. INFRASTRUCTURE INCENTIVE
7
SCHEME -NOTIFICATION No.31/2012 CENTRAL EXCISE
Amount foregone %increase/
Upto the
MONTH
decline
2012-13 2013-14
290.23
298.04
2.69
4119.41 5407.69
31.27
3617.27 2895.11
-19.96
66.73
105.27
57.76
0
3.5
0
0
3.91
0
0
0.44
0
0
1.58
0
0
8093.64
57.27
8772.81
0
8.39
VISHESH KRISHI AND GRAM UDHOG YOJANA
8 NOTIFICATION No.32/2012 CENTRAL EXCISE
STATUS HOLDER INCENTIVE SCRIP(SHIS)
9 NOTIFICATION No.33/2012
TOTAL
DUTY FOREGONE ON EXCISE DUTY-FREE PROCUREMENTS FROM INDIGENEOUS FACTORIES UNDER
VARIOUS EXPORT PROMOTION SCHEMES
2012-13
5000.00
4500.00
Revenue (Rs. in Crore)
4000.00
4293.47
2013-14
3931.53
3722.02
3604.14
3379.47
3500.00
2884.83
3000.00
2500.00
2000.00
1500.00
1000.00
270.17 252.72
500.00
66.73 105.27
0.00
100% EOU
FOCUS PRODUCT
SCHEME -NOTIFICA TION
No.29/2012 CENTRA L
EXCISE
SEZs
Scheme
EPZs/EA TPs/STPs
SERV ED FROM INDIA
SCHEME NOTFN. NO.
34/2006 CENTRA L
EXCISE
Duties forgone on various Export Promotion Schemes has gone up by 8.39 % upto December 2013
compared to December 2012.In numerical terms, the maximum duty foregone is in respect of 100%
EOU: ( 5407.69 crore) followed by SEZs ( 2895.11 crore) and EPZs/EATPs/STPs ( 298.04crores).
(VIJAY KUMAR)
DEPUTY DIRECTOR GENERAL
(S.L. MENARIA)
CHIEF STATISTICAL OFFICER
35