DIRECTORATE OF DATA MANAGEMENT
CUSTOMS & CENTRAL EXCISE
NEW DELHI
CENTRAL EXCISE
Monthly Revenue Performance Report
(February, 2014)
1. CENTRAL EXCISE REVENUE TREND UPTO FEBRUARY, 2014
Net Revenue realization upto February, 2014 is 144991.38 Crore, which is 4.27% less than the
revenue of 151466.25 crore realized over the corresponding period last year.
2. ALL INDIA ZONAL REVENUE TREND WITH REVENUE ANALYSIS
The zone wise revenue realization trend upto February, 2014 is given below:
( in Crores)
S.
No.
Name of The Region
/ Zone
Target
2013-14
(BE)
Revenue
Upto
February
2012-13
Revenue
Upto
February
2013-14
Excess /
Shortfall in
Revenue
over 2012-13
% Age
Excess /
Shortfall
over 201213
1
Mumbai-I
21906
16852.12
14438.36
-2413.76
-14.32
2
Mumbai-II
11293
9454.96
9248.59
-206.37
-2.18
3
Pune
7400
5755.31
4927.81
-827.50
-14.38
4
Nagpur
5200
3994.74
3484.00
-510.74
-12.79
5
Vadodara
13000
10139.92
10393.34
253.42
2.50
6
Ahmedabad
9400
7567.74
7374.15
-193.59
-2.56
I
Western Region
68199
53764.79
49866.25
-3898.54
-7.25
7
Bangalore
8000
6437.80
6323.69
-114.11
-1.77
8
Mysore
7775
6184.21
6042.18
-142.03
-2.30
9
Cochin
6250
5102.17
5249.37
147.20
2.89
10
Hyderabad
5400
4037.97
3580.89
-457.08
-11.32
11
Vishakhapatnam
8800
6978.54
6757.07
-221.47
-3.17
12
Chennai
9610
7258.69
7853.54
594.85
8.20
13
Coimbatore
2300
1667.02
1952.30
285.28
17.11
II
Southern Region
48135
37666.40
37759.04
92.64
0.25
14
Lucknow
7000
6638.82
4862.82
-1776.00
-26.75
15
Meerut
8418
6384.76
7116.68
731.92
11.46
16
Ranchi
12371
9584.12
9727.26
143.14
1.49
17
Delhi
14500
11250.38
11021.03
-229.35
-2.04
18
Chandigarh
5500
1666.31
4814.19
3147.88
188.91
19
Jaipur
8400
6525.71
6786.80
261.09
4.00
20
Bhopal
13500
9883.79
9637.44
-246.35
-2.49
III
Northern Region
69689
51933.89
53966.22
2032.33
3.91
21
Kolkata
9286
7394.04
7290.53
-103.51
-1.40
22
Bhubaneshwar
4250
3417.62
2710.37
-707.25
-20.69
23
Shillong
4400
3666.44
3508.44
-158.00
-4.31
IV
Eastern Region
17936
14478.10
13509.34
-968.76
-6.69
203959
157843.18
155100.85
-2742.33
-1.74
8022
6376.93
10109.47
3732.54
58.53
195937
151466.25
144991.38
-6474.87
-4.27
Net Excise Revenue
Excise drawback
paid by Customs
All India Total
1
2.3 CHIEF COMMISSIONER’S REPORT FOR SHORTFALL IN REVENUE
Chief Commissioners of Mumbai-I, Mumbai-II, Pune, Nagpur, Ahmedabad, Bangalore, Mysore,
Hyderabad, Vizag, Lucknow, Delhi, Bhopal, Kolkata, Bhubneshwar and Shillong have reported
shortfall in revenue. Revenue Analysis have been received from the Chief Commissioners of
Mumbai-I, Mumbai-II, Pune, Nagpur, Ahmedabad, Mysore, Vizag and Lucknow Zone.
MUMBAI-I ZONE
The actual revenue realization upto February, 2014 is Rs.14438.36 Crores as against Rs.16852.12
Crores upto February, 2013 resulting in a negative growth of Rs.2413.76 Crores (14.32%).
Brief revenue analysis with special reference to major assessees and commodities
Gross (PLA + CENVAT) revenue analysis:
The gross revenue collection (PLA + CENVAT) upto FEB 2014 of the current fiscal is Rs. 37,124
crores as against Rs. 33,816 crores for the corresponding period of previous fiscal, resulting in a
growth of 9.78%, i.e Rs.3,308 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.2,777 crores till the month of FEB ’14. 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 FEB. 2014, as
compared to their contribution upto FEB. 2013 are Petroleum Products (-) Rs. 818 crores, Chemical
& Plastics (-) Rs. 388 crores, Tobacco products (-) Rs. 333 crores, Cement (-) Rs. 297 crores, other
Commodities (-) Rs. 176 crores and Motor Vehicles (+) Rs. 402 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 FEB. 2014, as compared to their contribution
upto FEB. 2013.
 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. 818 crores upto FEB 2014, as compared to their
contribution upto FEB, 2013. 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
(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
2
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. 388 crores upto FEB, 2014 as compared to their
contribution upto FEB, 2013. 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. 333 crores upto FEB’14 as compared to their
contribution upto FEB’13. 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. 297 crores upto FEB’14 as compared to their
contribution upto FEB’13. 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.175 crores upto
FEB’14 as compared to their contribution upto FEB’13. 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.
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 FEB
3
’14 from this unit is at Rs.153 crores as against Rs.158 crores upto FEB ’13, which shows a marginal
shortfall of Rs. 5 crores., due to reduction of duty in Feb’14. 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. 436 crores upto FEB ’14.
MUMBAI-II ZONE
The actual revenue realization upto February, 2014 is Rs.9248.59Crores as against Rs.9454.96
Crores upto February, 2013 resulting in a negative growth of Rs.206.37 Crores (2.18%).
Brief revenue analysis with special reference to major assessees and commodities
Sr.
No
Name of the Commodity
Group
Petroleum Products including
1 Motor Spirit, R.D. Oil and all
others in Ch. 27
2
Iron and steel & Articles of iron
& steel
Reasons for shortfall
Gain.
Gain.
Chemicals, plastics & Misc.
Chemical products including
3
Soap & Detergent, Paint &
Dyes etc.
M/s Godrej Inds &M/s R R Paints, has closed down their
manufacturing activities resulting in loss of revenue of Rs
11crs &Rs 1.09 crs respectively.
Electrical and Non-Electrical
Machinery including
4
refrigerator & air conditioner &
its parts thereof
Shifting of one of the plant of M/s L&T out of the Mumbai II
Commissionerate to Vadodara Commissionerate has
resulted in loss of Rs 7.99 crs. Due to recession, less
clearances to infrastructure industry by M/s Siemens Ltd.
Increased supply to SEZ (Duty foregone Rs. 16.05 Cr. in 1314 as against Rs. 7.72 Cr. in 12-13, hence excess availability
of Cenvat Credit.of Rs. 8.33 Cr iro M/s Siemens Ltd. Due to
Mega Power Projects orders & export orders , M/s Emco is
having accumulated cenvat credit in their account to the tune
of Rs 1.62 crs, which they are utilizing for payment in
domestic clearances . Also M/s Voltas have shifted their
Forklift Division to Pune resulting in loss of Rs 2 crs.
5
Rubber Products including
tyres & tubes
6 Cement
MRP has been reduced from Rs. 350/- per bag to Rs. 330
per bag since April 2013; and there is a shortfall of 10449 MT
in total dispatches as compared to last year in respect of M/s
BCCI ,Belapur.
7 Non-Ferrous Metals
Less clearances due to recession in metal industry. M/s
Indian Smelting (Kanjur Dn.) have closed their manufacturing
activities which resulted decrease in revenue of Rs 3.30 crs.
8 Glass & Glassware
Gain.
4
9 Paper & Paper Board
10 Ceramic Products
Gain.
Due to poor demand from market and tough competition the
sale of M/s. H & R Johnson, has gone down during the
current financial year a and the plant is running with only 2
kiln out of 5, resulting in less production . M/s. Nitco have
availed and utilised the 50% of Cenvat Credit on Capital
Goods to the extent of Rs. 58 Lakhs, due to which they have
paid less revenue through PLA.
PUNE ZONE
The actual revenue realization upto February, 2014 is Rs.4927.59 Crores as against Rs.5755.31
Crores upto February, 2013 resulting in a negative growth of Rs.827.50 Crores (14.38%).
Brief revenue analysis with special reference to major assessees and commodities
Commodity – wise analysis:
The gross revenue share upto February, 2014 from the top ten commodities is Rs.4824.62
crore as against Rs.5606.60 crore upto February, 2013, thereby showing a negative growth to the
extent of Rs.(-)781.98 crore i.e. (-)13.95%. Except for Motor Vehicles(-34%), Electrical & NonElectrical Machinery(-11%), Iron & Steel(-10.59%), Cement(-16%), Pharmaceutical Products(-7%)
and N.F.Metals (-20%) the revenue contribution upto February, 2014 from the remaining four major
commodities
i.e.
Chemicals,
Plastics
&
Misc.Chem.
Products(0.47%),Tobacco(2%),Cosmetics(14.50%) & Sugar(26.41%) has increased as compared to
their contribution upto February, 2013.
 Automobile: On direct interaction with major automobile manufacturers namely Tata Motors,
Mahindra Vehicles Ltd., General Motors (I) Ltd., Volkswagon (I) Ltd., Fiat India Automobiles
Ltd., Mahindra & Mahindra Ltd, Piaggio Vehicles Pvt.Ltd. & Force Motors Ltd., who
contributed 35% of the Zonal Central Excise revenue in 2012-13 (Rs. 2,446 crore out of Rs. 6,916
crore) it is learnt that the automobile sector is not expected to do as good in 2013-14 as it did in
2012-13. This is especially true for Mahindra Vehicles Ltd who contributed Rs. 866 crore in 201213 as compared to contribution of Rs. 136.27 crore during 2011-12. Mahindra Vehicles have
communicated that they expect 20% reduction in production volumes from manufacturing facility
under Pune Zone with price level remaining flat due to pressure of market. Revenue collection
upto February,2014 from these units is at Rs. 1088.80 Cr. as against Rs. 1784.18 Cr. for 2012-13.
This is expected to reduce their PLA payment by nearly Rs. 870 crore compared to last fiscal.
 M/s Mahindra Vehicle Manufacturers Limited, have contended that ground clearance of all
models of XUV500 vehicles manufactured by them is 160mm as certified by ARAI, Pune and
hence these vehicles do not qualify to be SUVs. Hence, they would be paying duty at the rate of
27% instead of 30% for the said commodity (Notification.no.12/12 dt.17.3.12 at Sr.No.284). The
revenue impact on this account upto February,2014 is Rs.(-)297.85 crores.
 As a net result of automobile sector performance the revenue contribution of Rs.2,446.72
crores from automobile sector that contributes 35% of zonal revenue is expected to register
negative growth i.e. downfall of more than Rs. 870 crore. This year upto February,2014, there is
shortfall of Rs. (-)695.38 crores i.e. (-)38.97%.
 M/s Tata Motors who have shifted to LTU Mumbai had paid revenue of Rs. 595 Cr. During
F.Y. 2012-13. There is a shortfall in revenue upto February,2014 of Rs. (-)415.21crores i.e.()89% compared to last year.
 Another unit M/s Thermax Limited (Boiler manufacturing activity) has shifted to Gujarat. They
had contributed revenue to the tune of Rs. 15 Cr. during F. Y. 2012-13. There will be less
collection in PLA to the tune of Rs. 595.73Cr. due to shifting of major units.
Tobacco: The revenue buoyancy from Cigarettes is limited to only one unit i.e. ITC Ltd. and
additional revenue from that unit too is constrained by the production capacity ceiling. Actual revenue
5
collection upto February,2014 is at Rs.1304.08 Cr. as against Rs. 1288.44 Cr. during 2012-13. There
is marginal revenue growth of Rs.(+) 15.64 Cr. Upto February,2014. Expected revenue collection for
entire year is expected to be less by Rs.100 Cr. compared to last fiscal.
NAGPUR ZONE
The actual revenue realization upto February, 2014 is Rs.3484.00 Crores as against Rs.3994.74
Crores upto February, 2013 resulting in a negative growth of Rs.510.74 Crores (12.79%).
Brief revenue analysis with special reference to major assessees and commodities
Assessees
(1) M/s. Mahindra & Mahindra Limited, Nasik :
Net revenue in Current F.Y. upto Feb. is Rs 771.71r as compared to Rs 1024.47cr
upto Feb. in F.Y.12-13 showing a shortfall of Rs 246.76 cr or 24.09% . Clearance quantity in current
year is 90,243 vehicles as compared to 1,16,293 vehicles in last year showing a fall of 22.40% .
Overall assessable value of domestic clearance in current year is Rs.5395.20 cr as compared to Rs
6104.81 cr in last F.Y. showing a fall of 11.62%. Total duty including cenvat in current F.Y.is Rs
1303.94 cr as compared to Rs 1679.41 cr in last F.Y. showing a fall of 22.35%. Duty incidence, which
is total duty divided by total assessable value, is 24.17% in current F.Y. as compared to 27.51% in
last F.Y. PLA percentage is 55.80% as compared to 56.046% 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% (22,701 vehicles as compared to 12,588
vehicles last year) as compared 24% and 30% rated vehicles(67,542 vehicles as compared to
1,03,705 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 70.42% 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 10,113 whereas for vehicles
attracting duty @ 24% & 30% has decreased by 36,163.
(2) M/s. Ultratech Cement Limited, Awarpur :There is decrease in PLA Revenue by Rs. 37.23 Crores by M/s. Ultratech Cement
Limited, Awarpur. The clearance in the unit has gone down by 16% this year as compared to last
year due to slump in Construction sector and due to less demands in the market. There is decrease
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. 6.21 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 8%
whereas Cenvat Credit utilisation has increased by 135%.
(4) M/s. Manikgarh Cement, Manikgarh:There is decrease in PLA Revenue by Rs. 13.96 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 :-
6
Net revenue in the current F.Y. up to January is Rs 44.53 cr as compared to Rs 45.54
cr in last year showing a shortfall of Rs 1.01cr or2.22%. Clearance quantity in current year is
13,88,751 tyre/tubes/flaps as compared to 29,12,435 nos. in last year showing a fall of 52.32%.
Overall A.V. of domestic clearance in current year is Rs. 810.23 cr. as compared to Rs 852.13 cr in
last year showing a fall of 4.92%. Total duty including cenvat is Rs 102.91 cr. as compared to Rs.
107.84 cr in last year showing a fall of 4.57%. The shortfall in PLA is due to fall in sales by Rs 42 cr.
(6) M/s. Orient Cement, Jalgaon :
Net revenue in current year is Rs.32.81 cr as compared to Rs. 46.27 cr in last year
showing a shortfall of Rs. 13.46 cr or 29.09%. Clearance quantity in current year is 13,97,998 MT of
Cement as compared to 13,03,018 MT in last year showing an increase of 7.29%. The overall
assessable value of domestic clearance is Rs 521.93 cr as compared to Rs 521.77 cr showing a rise
0.03%. Total duty including cenvat is Rs 73.21 cr as compared to Rs 73.30 cr showing a fall of
0.12%. However there is excess utilization of cenvat credit of Rs.13.37 cr. showing an increase of
49.46%. The main reason for fall is decrease in rate of duty to Rs. 522 per M.T. in current F.Y. from
Rs. 561 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. 4210/- per M.T. as compared to Rs. 4549/- per M.T. last year. Further there is
more utilization of accumulated cenvat credit. More cenvat credit utilization accounts for 99.33% of
revenue shortfall. while balance shortfall is due to less clearance value due to fall in prices. Their is
excess credit on account of Railway Freight available in the current year amounting to Rs 2.10 cr.as
compared to, F.Y. 2012-13.Further their is increase in cenvat credit by Rs 0.87 cr. due to cenvat
management last year. Further credit of differential duty of Rs 3.2cr. has been taken on clinker in
current financial year.
Commodity-wise
(1) Motors Cars & other Motor vehicles for transport of persons not more than six(128):There is decrease in PLA Revenue by Rs. 229.68 Crores in this commodity, the main
reasons are that M/s. Mahindra & Mahindra, Nasik had paid Rs 777.71 crores as compared to Rs
1024.47 crores upto February, 2014 as compared to the corresponding period of last year, showing a
shortfall of Rs 246.76 crores. Clearance quantity in current year is 90,243 vehicles as compared to
1,16,293 vehicles in last year showing a fall of 22.40% . Overall assessable value of domestic
clearance in current year is Rs.5395.20 cr as compared to Rs 6104.81 cr in last F.Y. showing a fall of
11.62%. Total duty including cenvat in current F.Y.is Rs 1303.94 cr as compared to Rs 1679.41 cr in
last F.Y. showing a fall of 22.35%. Duty incidence, which is total duty divided by total assessable
value, is 24.17% in current F.Y. as compared to 27.51% in last F.Y. PLA percentage is 55.80% as
compared to 56.046% 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% (22,701 vehicles as compared to 12,588 vehicles last year) as compared 24% and
30% rated vehicles(67,542 vehicles as compared to 1,03,705 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 70.42% 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 10,113 whereas for vehicles attracting duty @ 24% & 30% has decreased
by 36,163.
(2) All other motor vehicles of ch.87:- There is decrease in PLA Revenue by Rs. 22.69 Crores in
this commodity. The main reason for decrease in the PLA Revenue is due to more utilization of
Cenvat Credit of Rs. 106.62 Crores upto February, 2014 as compared with the corresponding period
of last year.
(3) Cement :- There is decrease in PLA Revenue by Rs. 83.61 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 February, 2013 was 7240424 MT whereas upto
February, 2014 it is 6331176 MT. Further, the clearances upto February, 2013 was 7201392 MT
7
whereas upto February, 2014 it is 6236941 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. 14.81 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: There is shortfall in PLA by Rs. 16.39 Crores upto February, 2014 as compared to the
corresponding period of last year. The main reasons for shortfall are that ; (1) there is less
clearacnecs as compared to last year upto February, 2014. The clearances upto February, 2013
were 45,76,339 MT whereas upto February, 2014 these are 45,65,836 MT. There is also more
utilization of Cenvat Credit of Rs. 13.56 Crores upto February, 2014 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. 23.81 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 July, 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. 8.81 Crores
in this commodity. The main reason for shortfall in PLA is due to increase in utilization of more
Cenvat credit of 82.70 Crores upto February, 2014 as compared to the corresponding period of last
year.
AHMEDABAD ZONE
The actual revenue realization upto February, 2014 is Rs.7374.15 Crores as against Rs.7567.74
Crores upto February, 2013 resulting in a resulting in a negative growth of Rs.193.59 Crores
(2.56%).
Brief revenue analysis with special reference to major assessees and commodities
Top 10 assesses of the zone have contributed Rs. 5320.28 Crore (Gross Revenue), which is
60.37 % of the total gross revenue of Rs 8811.57 Crore of the zone upto the month in this financial
year. The revenue from the top 10 assessees of the zone in the corresponding period of previous
year was Rs. 5184.15 Crore. Thus, there is an increase of Rs. 136.13 Crore. (3%) (Annexure-II).
Top 10 commodities of the zone contributed Rs.7027.99 Crore (Gross Revenue), which is
79.75 % of the total gross revenue of the zone upto the month. Out of this, two petroleum products
alone contributed Rs. 3632.28 Crore, which is 41.22 % of the total gross revenue of the zone. The
revenue from top 10 commodities in corresponding period of the previous year was Rs. 7082.08
Crore. Thus, there is a decrease of Rs. 54.09 Crore (- 0.76% ).
As could be seen from Annexure-I, revenue from Top Ten Commodities, has shown growth
except four commodities i.e. “Gutkha”, “Motor Spirit”, “Cement” and Machinery. The revenue from
Gutkha and Motor Spirit has declined sharply, whereas, revenue from Cement and Machinery has
shown moderate decline. The reason for decline in revenue for the commodity Gutkha (All other of
Chapter 24) (-82%) is due to ban imposed on production of “Gutkha” by Govt. of Gujarat from
September-2012. Similarly, reasons for decline in revenue for the commodity “Motor Spirit” (-21.37%)
is due to change in duty structure vide Notification No. 35/2012-CE dated 14.09.2012 i.e. from
Rs.6.35 to Rs.1.20 per liter and reasons for decline in revenue from Cement ( - 20.22%) is less
demand, unfavourable market conditions and slowdown in construction industry. The reason for
decline in revenue from Machinery is due to reduction in duty rates from 12% to 10% announced in
the interim Budget w.e.f. 17.02.2014.
8
BANGALORE ZONE
The actual revenue realization upto February, 2014 is Rs.6323.69 Crores as against Rs.6437.80
Crores upto February, 2013 resulting in a negative growth of Rs.114.11 Crores (1.77%).
REVENUE ANALYSIS NOT RECEIVED
MYSORE ZONE
The actual revenue realization upto February, 2014 is Rs.6042.18 Crores as against Rs.6184.21
Crores upto February, 2013, resulting in a negative growth of Rs.142.03 Crores (2.30%).
Brief revenue analysis with special reference to major assessees and commodities
Para 2:- Commodity Analysis: - Iron and Steel (other steel Plants), Diesel Oil, Motor spirit, Cement
& Clinker and Ore Slags contribute to around 77% of the Zonal revenue. The analysis of these
commodities is as follows.
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
Duty payment
Duty payment for
Excess /
Excess /
for
for 2012-13
2013-14
Short fall
Short fall in %
2012-13
(Up to 02/13)
(Up to 02/14)
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
1759.30 2074.27 1615.53 1901.17 1295.57 2140.71 (-)319.96 239.54 (-)19.81
12.60
As could be seen from the table above, there is a decrease in revenue realization from this
commodity up to February 2014 when compared to the corresponding period of the previous year.
The percentage of all India revenue collections up to January 2014 under Integrated Steel Plants is () 7.84% while in respect of others it is (-) 4.48% 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 revenue of Rs.975.00 crores up to February 2014 as against
Rs.1319.29 crores paid up to February 2013 resulting a shortfall of Rs.344.29 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
considerably increased in the current year when compared to the corresponding period. There is 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
Duty payment for
Duty payment for
for 2012-13
2013-14
2012-13
(Up to 02/13)
(Up to 02/14)
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
1435.44
1.72 1254.46
1.72 1657.88
98.53
Excess/Short
fall
PLA
Cenvat
7
8
403.42
96.81
Excess/Short fall
in %
PLA
9
32.16
Cenvat
10
5628.49
As could be seen from the table above, there is a substantial increase in revenue realization
from this commodity up to February 2014 when compared to the previous financial year. Increased
clearances up to February 2014 when compared to the corresponding period of the last year has
resulted in substantial increase in revenue. The percentage of all India revenue collections in this
9
commodity up to January 2014 is 27.01% 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
February 2014).
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 02/13)
Duty payment
for 2013-14
(Up to 02/14)
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 1156.72
116.96
1090.0
1
0.05
(-)66.71
(-)116.91
(-)5.77
(-)99.96
There is a decrease in revenue realization from this commodity to the extent of Rs.66.71
crores (5.77%) up to February 2014 when compared to the corresponding period of the previous
year. The percentage of all India revenue collections in this commodity up to January 2014 is (-)
8.67% when compared to the corresponding period of the previous year. The details of production
and clearances are furnished below.
Up to February,
2013
Particulars
Production in KL.
1342479.38
Clearance in KL
Export/Duty free
clearances in KL
Up to
February,
2014
1310031.34
Difference
% difference
(-) 32448.04
(-)2.41
1054706.45
1141507.50
86801.05
8.23
326253.32
203638.23
(-)122615.09
(-)37.58
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 02/13)
Duty payment
for 2013-14
(Up to 02/14)
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
17.89
24.88
334.26
268.90
292.90
254.84 310.79
279.72
6.16
10.74
There is an increase in revenue realization from these commodities up to February 2014 when
compared to the corresponding period of the previous year. The percentage of all India revenue
10
collections in this commodity up to January 2014 is (-) 7.14% when compared to the corresponding
period of the previous year. There is an increase in cenvat utilization up to February 2014 when
compared up to February 2013.
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 02/13)
Duty payment
for 2013-14
(Up to 02/14)
Excess/Short
fall
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
PLA
Cenvat
1
2
3
4
5
6
7
8
9
10
10.49
24.72
263.45
64.45
246.90
55.91
307.94
66.40
61.04
Excess/Short fall
in %
18.76
There is an increase in revenue realization from this commodity up to February 2014 when
compared to the corresponding period of the previous year. There is also an increase in Cenvat
utilization up to February 2014 when compared up to February 2013.
HYDERABAD ZONE
The actual revenue realization upto February, 2014 is Rs.3580.89 Crores as against Rs.4037.97
Crores upto February, 2013 resulting in a negative growth of Rs. 457.08 Crores (11.32%).
REVENUE ANALYSIS NOT RECEIVED
VISHAKHAPATNAM ZONE
The actual revenue realization upto February, 2014 is Rs.6757.07 Crores as against Rs.6978.54
Crores upto February, 2013 resulting in a negative growth of Rs.221.47 Crores (3.17%).
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 49% of the zonal revenue
during 2012-13 have contributed 51.47% of the zonal revenue up to Feb 2014 during the
current financial year amounting to Rs 3477.80 Cr as against Rs 3591.29 Cr paid during the
same period last year resulting in a decrease of 3.16% (-113.49 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. The Cooling
Tower has been partially restored and accordingly the revenue from this unit is increasing
slowly. However due to power cut and less demand for HSD in the month of February, the
revenue is less when compared to January this year. The unit has paid Rs.4015 Cr during the
year 2012-13 and this year it is expected to collect a revenue of Rs. 3858 Cr (Rs. 3478 Cr
upto February plus Rs. 382 Cr during March 2014). As against the revenue shortfall of Rs.400
Cr projected from this unit during the current financial year due to the fire accident, the actual
shortfall would be about Rs.157 Cr when compared to the last year.
 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 Feb 2014 is Rs 214.52 Cr
as against Rs 238.33 Cr paid up to Feb 2013 resulting in a decrease of 9.99%(23.81 Cr). The
reason for such decrease is that the Oil wells have entered into natural decline phase like any
11
other typical oil field and in that declining phase the water cut increases resulting in decrease
of crude oil production.
3.
The Non- POL Revenue is Rs 2978.40 Cr (up to Feb 2014) as against Rs 3061.41 Cr (up to
Feb 2013) resulting in a decrease of Rs 83.01 Cr or 2.71%. The commodity wise reasons for shortfall
are as under.
 Cement is the first major commodity of NON-POL group of Zone contributing 14.82 % of the
total revenue and 33.61% of the non POL revenue of the Zone up to the month of Feb 2014 in
the financial year 2013-14. The PLA Collections have fallen by 2.78%(- 28.62 Cr) in respect of
this commodity up to the month of Feb 2014. An amount of Rs 1001.14 Cr has been realized
up to Feb 2014 as against Rs 1029.76 Cr up to Feb 2013. The majority of the Cement Units
are situated in Tirupathi and Guntur Commissionerates. The assessable value was 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, M/s. KCP Ltd.(Jaggaiahpet), M/s. Parasakthi
Cements Ltd., M/s. KCP Cements Ltd.(Macherla) & M/s. Bhavya Cements Ltd of Guntur
Commissionerate have respectively paid Rs.26.54 Cr., Rs.10.55 Cr., 8.92 Cr., Rs. 5.41 Cr.
and Rs. 3.58 Cr less when compared to last year upto Feb. Further, M/s. Ultratech Cement
Ltd., M/s. Zuari Cements Ltd., M/s. Bharati Cement Corporation, M/s. Penna Cement Ind. Ltd.
Unit-IV, M/s. India Cements Ltd. and M/s. Penna Cement Ind. Ltd. Unit-I. of Tirupathi
Commissionerate have respectively paid Rs.17.24 Cr., Rs.22.97 Cr., 19.84 Cr., Rs. 10.96 Cr.,
Rs. 5.09 Cr. and Rs. 1.88 Cr. less when compared to last year upto Feb. Further, M/s Penna
Cement Industries Unit I &IV of Tirupathi Commissionerate have defaulted in payment of duty
of excise to the tune of Rs 2.60 Cr and Rs 4.38 Cr. respectively in the month of Feb 2014,
which would be realized shortly along with interest. There is also increase in availment of
cenvat credit by 50.27%, 25.47%, 23.23% and 53.58% in respect of M/s KCP Ltd,
Jaggaiahpet, M/s Zuari Cements Ltd., India Cements Ltd. and M/s. Dalmia Cement Bharat
Ltd. 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 13.12% of the total Revenue. The PLA Collections have fallen by 0.09% in
respect of this commodity up to the month of February 2014. An amount of Rs 937.36 Cr has
been realized up to February 2014 as against Rs 938.16 Cr up to February 2013(decrease of
Rs 0.82 Cr). M/s RINL, the major contributor of NON- POL Group revenue in this Zone have
paid only Rs 784.72 Cr up to February 2014 as against Rs 815.09 Cr paid in the
corresponding period of last financial year resulting a decrease of revenue by 3.73% (-30.37
Cr). This is due to reduction in unit value by 8.4 % from average unit price of Rs.40,000/prevailed in 2012-13 to Rs.36,600/- in 2013-14 despite increase in the home consumption
clearances by 78932 MT when compared to last year. Further, export clearances have gone
up by 99928 MT (279577 MT during 2013-14 – 179649 MT during 2012-13) i.e. about 53%.
As regards to the other unit M/s ESSAR STEEL INDIA LIMITED, they have paid Rs 223.89
Cr in the current financial year upto February 2014 as against Rs 249.73 Cr paid in the
corresponding period of last financial year resulting a decrease of revenue by 10.35% (-25.84
Cr). The production is reduced from 4222500 MT in 2012-13(up to February 2013) to 3928250
MT in 2013-14 (up to February 2014) and clearances have come down by 417866 MT
(4172852 - 3754986) due to non operation of their pipe line and bringing of Iron Ore by railway
rakes from NMDC Mines from Chattishgarh. Though the pipeline operations have started
during the current month, the same couldnot substantiate the loss occurred during the entire
financial year. 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
February 2014 is Rs 4.70Cr.
4.
However Chemicals & Plastics have shown a positive growth of 18.26%. An amount of Rs
318.92 Cr has been realized up to February 2014as against Rs 269.69 Cr up to February 2013
(increase of Rs 49.24 Cr).
12
LUCKNOW ZONE
The actual revenue realization upto February, 2014 is Rs.4862.82 Crores as against Rs.6638.82
Crores upto February, 2013 resulting in a negative growth of Rs. 1776.00 Crores (26.75%).
Brief revenue analysis with special reference to major assessees and commodities
• The major reason is that Uttar Pradesh Government has imposed a ban on production and sale of
Gutkha from 1st April 2013. On account of this there is no revenue from this commodity, however, during
the last F.Y. (upto Feb. 2013), total revenue from this commodity was Rs.910 Crores (appx.).
• Due to shut-down of M/s IOC, Mathura w.e.f. 29.09.2013 to 22.11.2013, for annual maintenance and
further breakage of the pipeline (Salaya Mathura Pipeline), supplying crude oil to the unit, affected the
production for approximately one week and repaired on 11.02.2014, resulting in revenue loss of
Rs.1042.60 Crores upto February 2014 in comparison to the corresponding period of last Financial
Year.
• M/s Tata Motors Ltd., Lucknow have opted to LTU Mumbai w.e.f. 01.07.2013, resulting in revenue
loss of Rs.188.35 Crores
• Coal Units of Central Excise, Allahabad have opted to Centralised Registration w.e.f. 01.07.2012,
resulting in loss of revenue (PLA) of Rs.87.00 Crores (appx.)
DELHI ZONE
The actual revenue realization upto February, 2014 is Rs.11021.03 Crores as against Rs.11250.38
Crores upto February, 2013, resulting in a negative growth of Rs.229.35 Crores (2.04%).
REVENUE ANALYSIS NOT RECEIVED
BHOPAL ZONE
The actual revenue realization upto February, 2014 is Rs.9637.44 Crores as against Rs.9883.79
Crores upto February, 2013 resulting in a negative growth of Rs.246.35 Crores (2.49%).
REVENUE ANALYSIS NOT RECEIVED
KOLKATA ZONE
The actual revenue realization upto February, 2014 is Rs.7290.53 Crores as against Rs.7394.04
Crores upto February, 2013 resulting in a negative growth of Rs.103.51 Crores (1.40%).
REVENUE ANALYSIS NOT RECEIVED
BHUBANESHWAR ZONE
The actual revenue realization upto February, 2014 is Rs.2710.37 Crores as against Rs.3417.62
Crores upto February, 2013, resulting in a negative growth of Rs.707.25 Crores (20.69%).
REVENUE ANALYSIS NOT RECEIVED
SHILLONG ZONE
The actual revenue realization upto February, 2014 is Rs.3508.44 Crores as against Rs.3666.44
Crores upto February, 2013, resulting in a negative growth of Rs.158.00 Crores (4.31%).
13
REVENUE ANALYSIS NOT RECEIVED
2.4 CHIEF COMMISSIONER’S REPORT FOR GAIN IN REVENUE
Out of 23 zones the Zonal Chief Commissioners of Vadodara, Cochin, Chennai, Coimbatore,
Meerut, Ranchi, Chandigarh and Jaipur have exceeded their revenue realization compared to
the corresponding period of last year. Revenue Analyses have been received from the Chief
Commissioners of Vadodara, Cochin, Coimbatore and JaipurZone.
VADODARA ZONE
The actual revenue realization upto February, 2014 is Rs.10393.34 Crores as against
Rs.10139.92 Crores upto February, 2013 resulting in a growth of Rs. 253.42 Crores (2.50%).
Brief revenue analysis with special reference to major assessees and commodities
Out of the Top 10 Commodities of the Zone, following four Commodities have shown a
negative trend in the PLA Revenue Collections upto FEB 2014 vis-à-vis upto FEB 2013:(i)
Motor Spirit ( 34)
The Collections from PLA(Gross) upto FEB 2014 has been Rs. 2122.55 Crore as
against Collections of Rs. 2390.10 Crore upto FEB 2013, thereby showing a decline of Rs. 267.55
Crore i.e. 11.19 %. 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. 260.46 Crore (from Rs. 2376.28 Crore to Rs. 2115.82 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 FEB 2014 has been Rs.
2042.99 Crore as against Collections of Rs. 2110.40 Crore upto FEB 2013, thereby showing a
decline of Rs. 67.41 Crore i.e. 3.19 %. Collections from ONGC of Vadodara – I Commissionerate
decreased by Rs. 141.70 Crores (from Rs. 2084.03 Crores to Rs. 1942.33 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 2.82 LMT ( from 44.46 Lakh MT to 41.64
Lakh MT) upto FEB 14.
(iii)
Machinery ( 115, 117, 119 )
The Collections from PLA(Gross) upto FEB 2014 has been Rs. 168.89 Crore as against
Collections of Rs. 236.40 Crore upto FEB 2013, thereby showing a decline of Rs. 67.51 Crore i.e.
28.56 %. 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 FEB -2014 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.
(iv)
All other Inorganic Chemicals ( 41,44 )
The Collections from PLA(Gross) upto FEB 2014 has been Rs. 134.45 Crore as against
Collections of Rs. 167.39 Crore upto FEB 2013, thereby showing a decline of Rs. 32.94 Crore i.e.
19.68 %. 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. 26 Crore (from Rs. 58 Crore to Rs. 32 Crore). One of the major
contributors of revenue in this sector, M/s. Philips Carbon Ltd. procures its 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. 14 Crores ( from Rs. 17
Cr. to 3 Cr.). Similarly, the total Collections (Gross PLA) from this commodity in Vapi
14
Commissionerate indicates a decline of Rs. 7 Crore (from Rs. 13 Crore to Rs. 6 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 FEB 2014 is Rs. 8409.45 Crore, which is 70.81
% of the Gross PLA Revenue of the Zone of Rs. 11875 Crore (NSDL based). Gross [PLA] Revenue
from Top 10 units upto FEB 2014 has increased by Rs. 141.03 Crore i.e. 1.71 % [from Rs. 8268.42
Crore to Rs. 8409.45 Crore] 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 FEB 2014 vis-à-vis FEB 2013 and the reasons thereof are given below:
(i)
M/s. ONGC Ltd., Vadodara – I :
The total collections [PLA] upto FEB 2014 were Rs. 1942.33 Crore as compared to collections
of Rs. 2084.03 Crore, during corresponding period of last financial year, resulting in a shortfall of Rs.
141.70 Crore i.e. 6.80 %. 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).
ii)
M/s. GACL of Vadodara-I.
The Collections from PLA(Gross) upto FEB 2014 has been Rs. 66.33 Crore as against
Collections of Rs. 67.69 Crore upto FEB 2013, thereby showing a decline of Rs. 1.36 Crore i.e. 2.01
%. M/s GACL had paid outstanding arrears of Rs. 9.42 Crore during the months of October &
November 2013 under miscellaneous head and hence the total revenue realized from M/s GACL was
more during last year as compared to the corresponding current period.
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 FEB 2013 is 18.42 Crore as compared to Collections of Rs.
63.12 Crore, during corresponding period of last financial year, resulting in a shortfall of Rs.
44.70Crore i.e. 70.82 %.
(iii)
COCHIN ZONE
The actual revenue realization upto February, 2014 is Rs.5249.37 Crores as against Rs.5102.17
Crores upto February, 2013 resulting in a growth of Rs.147.20 Crores (2.89%).
Brief revenue analysis with special reference to major assessees and commodities
Commodity wise revenue analysis (As per Ministry’s letter F. No.96/50/2012-CX 1 dated
21.12.2012)
Decrease in revenue is noticed in the major commodities like (i) Tyres and Tubes /
Other Rubber Products (ii) Organic Chemicals. Reasons for the same have been examined
as detailed below:
1. Tyres & Tubes / Other Rubber Products: Production in this sector is less due to the economic
slowdown in automobile and ancillary industries like Tyres and tubes. Stocks are piling up in the
factories as a result of lesser clearance.
2. Organic Chemicals : The major assessee manufacturing Organic chemicals are: (1) M/s.
Travancore Cochin Chemicals - they have paid less duty on account of (a) Availment of more
Cenvat credit on imported Capital Goods during the period (b) Production and clearance of
15
caustic soda is less compared to 2012-13. (2) M/s. Hindustan Organic Chemicals - due to
maintenance the production unit was shut down for two months during the fiscal.
CHENNAI ZONE
The actual revenue realization upto February, 2014 is Rs.7853.54 Crores as against Rs.7258.69
Crores upto February, 2013 resulting in a growth of Rs.594.85 Crores (8.20%).
REVENUE ANALYSIS NOT RECEIVED
COIMBATORE ZONE
The actual revenue realization upto February, 2014 is Rs.1952.30 Crores as against Rs.1667.02
Crores upto February, 2013 resulting in a growth of Rs. 285.28 Crores (17.11%).
Brief revenue analysis with special reference to major assessees and commodities
Among major Cement Units viz. M/s Dalmia Cements Bharat Ltd, Dalmiapuram, Trichy and M/s
Madras Cements, Madurai have shown negative trend and M/s. Madras Cements, Senthurai, Trichy
and M/s. Ultratech Cement Ltd, Trichy have shown marginally negative trend. Similarly, JSW (Steel
Plant), Salem have shown negative trend in Revenue. M/s BHEL has paid Rs.102.13 Crs. upto Feb
’14 against Rs.150.19 Crs. paid upto Feb ’13 leaving a short fall of Rs.48.06 Crs.
The total realization from the Cement Units was Rs.613.91 Crs. indicating a negative trend [-7%].
The performance in respect of M/s. India Cements Ltd., Trichy, M/s. Madras Cements,
Govindapuram, Trichy, M/s. India Cements Ltd., Tirunelveli have shown positive trend in Revenue
considerably. The Revenue from M/s. Dalmia Cements (Bharath) Ltd., Trichy was affected due to
lesser clearance and lull in market condition in their marketing area of the State of Kerala. M/s.
Madras Cements Ltd., Madurai has not performed positively, since the main marketing area for the
unit is in Kerala. Moreover, restriction in sand mining has also affected the construction industry and
hence sales have fallen and in turn Revenue is decreased.

M/s. BHEL, Trichy, have made lesser clearance since no new orders have been received
during the year 2013-14 and many of the old projects are put on hold due to financial
problems, environmental clearances, land acquisition problems and coal allotment etc.
 M/s. JSW Steel Plant, Salem have also made lesser clearance by 20706 MT and paid
Rs.149.56 Crs. in cash as against Rs.174.47 Crs. paid upto Feb ’13 (decrease by Rs.24.91
Crs.). The decrease was due to increase in capital goods credit, lesser clearance of special
steel products, more export clearance by 81662 MT and lesser orders received from
Automobile Industry.
 M/s ONGC, Karaikal (Crude Petroleum Oil) has made payment of Rs. 92.26 Crs. upto Feb
’14 in cash as against Rs.101.05 Crs. in the corresponding period. (less payment by Rs.8.79
Crs.). This was due to shut down carried out for maintenance and drying up of oil wells
resulting in lesser production and clearance.
M/s.TVS Srichakra Ltd., Madurai manufacturer of ‘Tyres and Tubes’ have made good progress
compared to the previous year and has shown positive trend and the Revenue increase by Rs.23.82
Crs.
MEERUT ZONE
The actual revenue realization upto February, 2014 is Rs.7116.68 Crores as against Rs.6384.76
Crores upto February, 2013 resulting in a growth of Rs. 731.92 Crores (11.46%).
REVENUE ANALYSIS NOT RECEIVED
16
RANCHI ZONE
The actual revenue realization upto February, 2014 is Rs.9727.26 Crores as against Rs.9584.12
Crores upto February, 2013 resulting in a growth of Rs.143.14 Crores (1.49%).
REVENUE ANALYSIS NOT RECEIVED
CHANDIGARH ZONE
The actual revenue realization upto February, 2014 is Rs.4814.19 Crores as against Rs.1666.31
Crores upto February, 2013 resulting in a growth of Rs. 3147.88 Crores (188.91%).
REVENUE ANALYSIS NOT RECEIVED
JAIPUR ZONE
The actual revenue realization upto February, 2014 is Rs.6786.80 Crores as against Rs.6525.71
Crores upto February, 2013 resulting in a growth of Rs.261.09 Crores (4.00%).
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. 55.45 Crores (-4.23%) whereas cenvat utilization
has increased by Rs. 137.96 Crores (+15.79%) upto February, 2014 as compared to corresponding
period of previous financial year. The commodity is showing all India negative growth of 7.14% (upto
January,
2014),
whereas
the
negative
growth
from
this
Zone
is
-4.23% (upto February, 2014). 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 Binani Cement Ltd. Sirohi (who contributes 13.15% of the total cement revenue of the
Zone) have paid less revenue from PLA by Rs. 29.30 crores (-15.84%) and utilized higher cenvat
credit of Rs. 10.09 Crores (+13.53%) upto February, 2014 as compared to corresponding period of
previous financial year. The unit has informed that the production and clearance of cement have been
temporarily stopped from 10.2.2014 due to circumstances beyond their control. Their Bank Accounts
have been freezed by the State Govt. due to outstanding VAT dues. The unit has also started availing
credit of service tax paid on railway freight and utilized credit of Rs. 6.20 Crores on railway freight
upto February, 2014. Moreover, decrease in prices of cement from 302 per bag to Rs. 272 per bag is
also a major reason for decrease in duty.
(ii)
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. 28.88 crores (-19.45%) and utilized higher cenvat
credit of Rs. 4.83 Crores (+6.52%) upto February, 2014 as compared to corresponding period of
previous financial year. Decrease in prices of cement and clinker coupled with less clearances by
about 1.13 Lacs MT and 2.76 Lacs MT respectively has resulted in less payment of duty by Rs.
24.03 crores upto February, 2014 as compared to same period of previous year. The increase in sale
to industrial buyers by 1.37 Lakhs MT (which is being cleared at 12% adv whereas the cement
cleared to other buyers attracts duty at 12%+Rs. 120/-PMT) has also affected the revenue. The unit
has utilized higher cenvat credit of Rs. 3.34 Crore on capital goods upto February, 2014 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. 11.34 Crores was also utilized more whereas
17
credit of Rs. 9.81 Crores was utilized less on inputs upto February, 2014 as compared to
corresponding period of previous Financial Year.
(iii)
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. 17.85 Crores (-17.83%) upto February, 2014 and
have utilized higher cenvat credit of Rs. 30.41 Crores (+29.44%) as compared to corresponding
period of previous financial year. The unit has lesser clearances of cement by 91717 MT but higher
clearances of clinker by 7.78 Lacs MT upto February, 2014 as compared to same period of F.Y.
2012-13. The assessee has utilized higher cenvat credit of Rs. 24.75 Crores and Rs. 3.41 Crores on
capital goods and inputs respectively, upto the month of February, 2014 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).
(iv)
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. 16.46 Crores (-15.36%) and have utilized more
cenvat of Rs. 1.33 Crores (+1.76%) upto February, 2014 as compared to corresponding period of
previous financial year. Decrease in prices of cement and increase in sale to industrial buyers by 2.27
Lacs MT (which is being cleared at 12% adv whereas the cement cleared to other buyers attracts
duty at 12%+Rs. 120/-PMT) has resulted in lower payment of duty during this financial year upto
February, 2014 when 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.
(v)
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. 14.36 Crores (-45.04%) upto February, 2014 as
compared to corresponding period of previous financial year. Decrease in prices of cement coupled
with less clearances by about 81719 MT has resulted in less payment of duty by Rs. 4.10 Crores
upto February, 2014 as compared to same period of previous year. Also the unit has utilized higher
cenvat credit of Rs. 7.75 Crores on capital goods and Rs. 3.23 Crores on services, upto February,
2014 as compared to corresponding period of previous Financial Year, due to installation of new
plant.
(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.
12.28
crores
(-11.19%) as compared to corresponding period of previous financial year. The main reason for
decrease in revenue is decrease in production and clearance of cement by 10479 MT and 34795 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. 24.00 Crores (+15.60%) upto February, 2014 as compared to
revenue paid upto February, 2013. The commodity is showing all India positive growth of 165.97%
(upto January, 2014), whereas the positive growth from this Zone is 15.60% (upto February, 2014).
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. 4.75 Crores (+5.36%) and utilized less credit by Rs. 6.65 Crores (-1.69%) upto
February, 2014 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. 9.14 Crores (-6.66%)
upto February, 2014 as compared to revenue paid upto February, 2013, due to higher utilization of
cenvat credit by Rs. 48.48 Crores (+28.77%). The commodity is showing all India positive growth of
9.85% (upto January, 2014), whereas the negative growth from this Zone is 6.66% (upto February,
2014). The main reason for shortfall in revenue is payment of more duty out of Cenvat credit due to
procurement of more inputs and availment of credit on input services by the following units:
18
(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. 3.62 Crores upto February, 2014 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. 16.32
Crores upto February, 2014 as compared to corresponding period of previous F.Y. Their purchase of
inputs increased which resulted in higher availment of CENVAT credit by Rs. 8.55 Crores upto
February, 2014 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 the
credit thereof is taken and utilized in current year. Their export clearances have increased by Rs.
12.24 Crores upto February, 2014 as compared to corresponding period of previous F.Y.
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 increased by Rs. 0.74 Crores
(0.64%) upto February, 2014 as compared to corresponding period of previous year. The commodity
is showing All India negative growth of 6.24% (upto January, 2014) whereas the growth is positive by
0.74% in this Zone (upto February, 2014). 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. 2.32 Crores (2.57%) upto February, 2014 as compared to revenue paid upto February, 2013. The revenue from
cenvat credit has increased by Rs. 5.11 Crores (+8.96%). The commodity is showing all India positive
growth of 2.46% (upto January, 2014), whereas the growth is negative from this Zone by 2.32% (upto
February, 2014). 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. 28.62 crores involving duty of
Rs. 3.54 crore whereas their exports have increased by Rs. 18.23 Crore upto February, 2014. Also in
October 2012, 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. 76.26
Crores (-80.00%) upto February, 2014 as compared to revenue paid upto February, 2013 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. 19.98 Crores (-58.70%) upto February,
2014 as compared to revenue paid upto February, 2013. The revenue from cenvat credit has also
decreased
by
Rs.
53.02
Crores
(-24.74%). The commodity is showing all India positive growth of 4.47% (upto January, 2014),
whereas the negative growth from this Zone is 58.70% (upto February, 2014). M/s HCL, Khetrinagar,
(who contributes 81% of the total Copper revenue of the Zone) have paid less revenue from PLA by
Rs.
19.44
Crores
(-67.29%) 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. 99.59
crores involving C.Ex. duty Rs. 12.31 crores upto February, 2014 whereas there was no export during
the corresponding period of previous financial year.
19
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 February, 2014 is 41:59 which was 42:58
during the corresponding period of last year.
In respect of Petroleum products, the PLA CENVAT ratio upto February, 2014 is 87:13 which was
88:12 during the corresponding period last year. In the non-POL sector, PLA CENVAT ratio upto
February, 2014is 28:72 and it was 30:70 in the corresponding period of last year.
The overall growth of CENVAT utilization upto February, 2014 is 6.67 % over the same period last
year. The main commodities availing CENVAT credit are Iron and steel Products: 53169.3 Crore,
Chemicals Products:
46559.8 Crore, Motor Vehicles products:
42047.3 Crore, , Machinery
Products: 26925.5 Crore, Petroleum Products:
11681.0 Crore, N.F. Metals:
11159.1 Crore,
Textiles:
6124.3 Crore, Cement:
5798.3 Crore, Rubber Products
4436.5 Crores, Paper &
Paper Board:
3136.0 Crore, Wires & Cables:
3070.2 Crore and Pharmaceutical Products:
3025.8 Crore.
The graphical presentation of commodities utilizing CENVAT in percentage term is given below:
PERCENTAGE CENVAT UTILISATION BY MAJOR COMMODITIES
20
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
76232.5
10508.8
80145.0
11681.0
3912.5
1172.2
5.13
11.15
88
12
87
13
2
Tobacco Products
18248.0
666.8
16331.3
703.7
-1916.7
36.9
-10.50
5.53
96
4
96
4
3
Iron and steel
Products
Chemicals
Products
Cement
15571.9
51390.5
14990.4
53169.3
-581.5
1778.8
-3.73
3.46
23
77
22
78
11687.4
39663.8
11664.8
46559.8
-22.7
6896.0
-0.19
17.39
23
77
20
80
9759.2
5035.2
9086.0
5798.3
-673.2
763.1
-6.90
15.15
66
34
61
39
10633.8
42123.7
8919.4
42047.3
-1714.4
-76.4
-16.12
-0.18
20
80
18
82
7
Motor Vehicles
Products
Machinery Products
6822.0
25991.0
6798.9
26925.5
-23.1
934.6
-0.34
3.60
21
79
20
80
8
Rubber Products
1733.4
4410.6
1865.0
4436.5
131.6
25.9
7.59
0.59
28
72
30
70
9
729.2
224.6
1600.0
223.4
870.8
-1.2
119.42
-0.53
76
24
88
12
10
Misc. Edible
Preparations (23)
Sugar (17 & 19)
1480.4
830.7
1541.7
892.0
61.3
61.4
4.14
7.39
64
36
63
37
11
N.F. Metals
1216.7
11624.3
1344.5
11159.1
127.8
-465.2
10.51
-4.00
9
91
11
89
12
Ceramic Products
(99)
1354.9
920.9
1414.7
904.3
59.8
-16.7
4.42
-1.81
60
40
61
39
13
Aerated & Mineral
Water of CH.22
Cosmetics (51)
669.9
1244.6
677.5
1463.2
7.6
218.5
1.13
17.56
35
65
32
68
4
5
6
14
698.8
847.8
768.1
952.5
69.3
104.7
9.92
12.35
45
55
45
55
15
Paper & Paper
Board (71)
1118.7
2594.0
1194.7
3136.0
76.0
542.0
6.79
20.89
30
70
28
72
16
Pharmaceutical
Products (46)
996.9
2647.7
974.7
3025.8
-22.2
378.1
-2.22
14.28
27
73
24
76
17
Textiles
466.3
5470.0
428.3
6124.3
-38.0
654.4
-8.15
11.96
8
92
7
93
18
Glass & Glassware
(100)
385.2
1071.9
443.0
976.8
57.8
-95.1
15.02
-8.87
26
74
31
69
19
Wires & Cables
(124)
Television
Receivers, etc.
(123)
Other Commodities
206.0
2930.7
220.8
3070.2
14.8
139.5
7.18
4.76
7
93
7
93
113.0
1242.7
159.7
1253.8
46.7
11.1
41.33
0.89
8
92
11
89
20
Gross Revenue
Refunds
Net Excise
Revenue
Drawbacks by
Customs Comm.
All INDIA TOTAL
12068.0
23531.7
11619.3
26141.9
-448.7
2610.2
-3.72
11.09
34
66
31
69
172192.1
234971.7
172187.6
250644.5
-4.5
15672.8
0.00
6.67
42
58
41
59
14349.0
123.5
17087.3
132.5
2738.2
9.0
19.08
7.30
157843.1
234848.3
155100.3
250512.0
-2742.7
15663.8
-1.74
6.67
6376.9
10109.5
151466.1
144990.9
-6475.3
-4.28
The table indicates that the total CENVAT utilization ratio upto February 2014 has gone up 1 % as
compared to the corresponding period of last year.
The All India Net CENVAT growth is 6.67 %.
The highest CENVAT utilization this year upto February in actual term is noticed in respect, Iron and
steel Products: 53169.3 Crore, Chemicals Products: 46559.8 Crore, Motor Vehicles products:
42047.3 Crore, and Machinery Products: 26925.5 Crore. Combined CENVAT utilization of these
four commodities groups in percentage terms is 67% ( 168701 crore) of the total Cenvat utilized.
21
The gross PLA growth lower than the All India Gross is noticed, in respect of Electrical & Non
Electrical Machinery (-0.34%), Textile (-8.15%), Chemicals(-0.19%), Iron & Steel(-3.73%), Tobacco
Products (-10.5%), Cement (-6.9%), Motor Vehicles (-16.12%), and Pharmaceutical Products (2.22%). It is also noticed that the refunds (PLA) has increased by 19.08 % amounting to a difference
of 2610.19 Crore over the last year in the same period.
The top seven revenue yielding commodities group are Petroleum(47%), Tobacco(9%), Iron and
Steel(9%), Chemicals(7%), Motor Vehicles(5%), Cement(5%), Machinery(4%) which have together
contributed 86% (147936 Crore) to the total Central Excise gross revenue (PLA) of 172187.6) Crores
upto February 2014. This is also shown in the graphical presentation given below:EXCISE REVENUE SHARE OF MAJOR COMMODITIES IN GROSS REVENUE
Petroleum Products: Excise revenue contribution of petroleum products is 80144.95 Crore of the All
India gross revenue collected upto February, 2014 as against 76232.45 Crore to the All India gross
revenue collected upto February last year. The revenue growth in petroleum products upto February,
2014 over last year is 5.13 %, whereas growth in CENVAT is 11.15%.
The major contribution of the petroleum revenue comes from ten zones shown in table below, which
have contributed 73.15% of petroleum revenue during February, 2014 against 74.46% upto February
last year. Out of the ten zones, five zones, namely- Mumbai-I(-7.47%), Mumbai-II(1.66%), Vadodara(
1.10%), Cochin(3.87%), and Ahemdabad(4.25%), are below All India PLA revenue growth rate
(5.13%), whereas the CENVAT utilization in respect of Mumbai-I (91.29%), Mumbai-II (21.52%),
Cochin(40.27%),Bhopal(37.74%),Chennai(18.72%), and Jaipur(23.66%) are more than the All India
growth rate of CV utilization (11.15%).
22
The PLA CENVAT ratio of Petroleum Products upto February, 2014 is 87:13 which was 88:12
during the period of last year.
Petroleum Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
2013-14
CENVAT
PLA
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
MUMBAI – I
12035.96
1608.58
10955.50
1522.97
10137.52
2927.07
-7.47
92.19
2
MUMBAI – II
9722.59
1811.73
8834.47
1640.82
8980.96
1993.99
1.66
21.52
3
VADODARA
8411.76
1272.35
7795.01
1171.09
7880.42
1235.90
1.10
5.53
4
DELHI
5586.91
776.61
4979.89
758.77
5501.52
530.29
10.47
-30.11
5
COCHIN
4974.49
121.77
4542.23
100.41
4717.84
140.85
3.87
40.27
6
AHMEDABAD
4812.90
516.30
4349.31
445.46
4534.13
362.03
4.25
-18.73
7
BHOPAL
4751.93
520.68
4056.83
468.81
4531.71
645.74
11.71
37.74
8
CHENNAI
4164.17
464.18
3727.74
416.86
4365.85
494.88
17.12
18.72
9
RANCHI
4411.53
409.06
3826.84
377.28
4085.61
408.88
6.76
8.38
10
JAIPUR
23.66
4037.15
32.89
3696.05
26.96
3886.72
33.34
5.16
Total Top 10
62909.39
7534.15
56763.87
6929.43
58622.28
8772.97
3.27
26.60
Others
21979.78
3834.98
19468.58
3579.34
21522.67
2908.02
10.55
-18.76
TOTAL (All India)
84889.17
11369.13
76232.45
10508.77
80144.95
11680.99
5.13
11.15
74.11
66.27
74.46
65.94
73.15
75.10
Contribution of Top 10
Zones
REVENUE OF PETROLEUM PRODUCTS IN TOP TEN EXCISE ZONES
Iron & Steel: Excise revenue contribution of Iron and Steel Products is 14990.37 Crore to the All India
gross revenue collected upto February, 2014 as against 15571.86 Crore to the All India gross revenue
collected upto February last year. The revenue growth in Iron and Steel Products upto February,
2014 over last year is -3.73% whereas growth in CENVAT is 3.46%.
The major contribution of the Iron and Steel Products revenue comes from ten zones shown in table
below, which have contributed 81.70 % of Iron and Steel Products revenue upto February, 2014
against 82.84% upto February last year. Out of the ten zones, three zones, namely Bhopal ( 13.86%), Bhuvneshwar(-17.47%), and Mysore (-19.30%) are below All India PLA revenue gross rate
(-3.73%), whereas the CENVAT utilization in respect of Ranchi( 12.22%), Bhopal(17.63%) and
Mysore (11.26%) is more than the All India growth rate of CV utilization (3.46%).
23
The PLA CENVAT ratio of Iron and Steel Products upto February, 2014 is 22:78 which was 23:77
during the same period in the last year.
Iron and Steel Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
PLA
CENVAT
PLA
2013-14
CENVAT
PLA
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
RANCHI
3355.61
4320.05
2960.83
3964.66
3159.50
4448.95
6.71
12.22
2
BHOPAL
3382.14
5462.34
3015.22
4643.85
2597.18
5462.58
-13.86
17.63
3
MYSORE
1838.80
2280.46
1686.59
2088.89
1361.07
2324.08
-19.30
11.26
4
BHUB'WAR
1532.99
3538.22
1389.30
3094.11
1146.60
3201.97
-17.47
3.49
5
KOLKATA
1264.65
4682.71
1091.84
4254.24
1095.68
4268.64
0.35
0.34
6
VIZAG
1047.58
1473.54
938.17
1336.31
937.34
1217.22
-0.09
-8.91
7
NAGPUR
632.62
2985.30
534.06
2722.71
528.80
2813.68
-0.98
3.34
8
AHMEDABAD
490.83
4577.17
431.12
4184.71
492.99
3571.08
14.35
-14.66
9
MUMBAI – II
482.89
2799.13
422.31
2569.86
480.88
2654.74
13.87
3.30
10
CHANDIGARH
Total Top 10
Others
TOTAL (All India)
Contribution of Top 10
Zones
500.13
3654.09
430.98
3325.93
447.19
3376.05
3.76
1.51
14528.24
35773.01
12900.42
32185.27
12247.23
33338.99
-5.06
3.58
3073.44
21259.45
2671.44
19205.23
2743.14
19830.27
2.68
3.25
17601.68
57032.46
15571.86
51390.50
14990.37
53169.26
-3.73
3.46
82.54
62.72
82.84
62.63
81.70
62.70
REVENUE OF IRON AND STEEL PRODUCTS IN TOP TEN EXCISE ZONES
Tobacco Products: Excise revenue contribution of Tobacco Products is 16331.27 Crore to the All
India gross revenue collected upto February, 2014 as against 18247.96 Crore to the All India gross
revenue collected upto February last year. The revenue growth in Tobacco Products upto February,
2014over last year is (-10.50%) whereas growth in CENVAT is (5.53%).
The major contribution of the Tobacco Products revenue comes from ten zones shown in table below,
which have contributed 93.05% of Tobacco Products revenue upto February, 2014 against 85.15%
upto February last year. Out of ten zones, three zones, namely- Ahemdabad (-51.01%),
Hyderabad(-21.28%), and Delhi(-40.30%), are below All India PLA revenue growth rate (-10.50%)
whereas the CENVAT utilization in respect of five zones, viz Meerut( 43.90%), Bangalore(83.03%),
Kolkata (15.34%), Ranchi(40.22%), and Delhi(6.58%) are more than the All India growth rate of CV
utilization (5.53% ).
24
The PLA CENVAT ratio of Tobacco Products upto February 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
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
MEERUT
4760.47
95.97
4333.25
94.76
4102.97
136.38
-5.31
43.92
2
BANGALORE
3360.18
55.23
3036.62
48.56
3237.79
88.88
6.62
83.03
3
KOLKATA
1528.22
89.95
1393.13
80.18
1473.23
92.48
5.75
15.34
4
HYDERABAD
1908.00
67.65
1782.30
62.81
1403.04
57.06
-21.28
-9.15
5
PUNE
1437.79
48.27
1328.47
42.87
1352.75
32.54
1.83
-24.10
6
RANCHI
1457.44
30.77
1346.90
26.03
1341.37
36.50
-0.41
40.22
7
CHENNAI
977.75
53.18
874.58
49.74
1025.12
49.29
17.21
-0.90
8
MUMBAI – II
234.48
58.33
216.88
55.86
592.68
39.67
173.28
-28.98
9
AHMEDABAD
637.37
67.79
618.96
64.85
369.50
52.51
-40.30
-19.03
10
DELHI
631.01
29.11
606.44
29.04
297.11
30.95
-51.01
6.58
16932.71
596.25
15537.53
554.70
15195.56
616.26
-2.20
11.10
Total Top 10
Others
TOTAL (All India)
Contribution of Top 10
Zones
2958.79
134.64
2710.43
112.14
1135.71
87.48
-58.10
-21.99
19891.50
730.89
18247.96
666.84
16331.27
703.74
-10.50
5.53
85.13
81.58
85.15
83.18
93.05
87.57
REVENUE OF TOBACCO PRODUCTS IN TOP TEN EXCISE ZONES
Chemical Products: Excise revenue contribution of Chemical Products is 11664.78 Crore to the All
India gross revenue collected upto February, 2014 as against 11687.43 Crore to the All India gross
revenue collected upto February last year. Thus, the revenue growth in Chemical Products upto
February, 2014 over last year is (-0.19%), whereas growth in CENVAT is (17.39%).
The major contribution of the Chemical Products revenue comes from ten zones shown in table
below, which have contributed 76.12 % of Chemical Products revenue upto February, 2014 against
77.41% upto February last year. Out of the ten zones, four zones Mumbai-I (-12.54%), Mumbai-II( 3.45%), Kolkatta(-4.43%) and Delhi (-28.79%) is below All India PLA revenue growth rate (-0.19 %),
whereas the CENVAT utilization in respect of Vadodara(20.84%), Ahemdabad(21%), Delhi(61.41%),
Chennai(21.56%) and Kolkatta(21.90%), are more than the All India growth rate of CV utilization
(17.39%).
25
The PLA CENVAT ratio of Chemical Products upto February, 2014is 20:80 which was 23:77 in the
corresponding period last year showing 3 percentage points increase in CENVAT utilization.
Chemical Products
S.No
(Rs. in Crores)
ZONES
2012-13
PLA
CENVAT
Upto the Month
Upto the Month
2012-13
2013-14
PLA
CENVAT
PLA
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
MUMBAI – I
3708.08
6930.39
3094.19
6523.07
2706.07
7520.37
-12.54
15.29
2
VADODARA
1599.55
8445.12
1425.61
7685.31
1587.26
9286.93
11.34
20.84
3
DELHI
1764.21
1869.93
1544.01
1740.48
1096.70
2809.28
-28.97
61.41
4
CHANDIGARH
671.59
1506.82
604.72
1368.22
988.31
1588.93
63.43
16.13
5
AHMEDABAD
854.61
2796.78
762.10
2518.21
831.16
3047.02
9.06
21.00
6
CHENNAI
403.48
2087.09
356.09
1894.14
366.12
2302.57
2.82
21.56
7
MUMBAI – II
409.71
2465.61
365.48
2255.57
352.86
2426.22
-3.45
7.57
8
JAIPUR
346.41
1119.15
299.08
1010.43
320.36
1152.13
7.12
14.02
9
VIZAG
300.27
1219.61
269.71
1105.25
318.95
1102.32
18.26
-0.27
10
KOLKATA
371.42
2904.76
326.05
2630.94
311.61
3207.19
-4.43
21.90
10429.33
31345.26
9047.04
28731.62
8879.40
34442.96
-1.85
19.88
3000.01
12041.75
2640.39
10932.16
2785.38
12116.86
5.49
10.84
13429.34
43387.01
11687.43
39663.78
11664.78
46559.82
-0.19
17.39
77.66
72.25
77.41
72.44
76.12
73.98
Total Top 10
Others
TOTAL (All India)
Contribution of Top 10
Zones
REVENUE OF CHEMICAL PRODUCTS IN TOP TEN EXCISE ZONES
Motor Vehicles: Excise revenue contribution of Motor Vehicles is 8919.36 Crore to the All India gross
revenue collected upto February, 2014 as against 10633.79 Crore to the All India gross revenue
collected upto February last year. Thus, the revenue growth in Motor Vehicles upto February, 2014
over last year is (-16.12%), whereas growth in CENVAT is (-0.18%).
The major contribution of the Motor Vehicles revenue comes from ten zones shown in table below,
which have contributed 93.88% of Motor Vehicles revenue upto February, 2014 against 86.94% upto
February last year. Out of the ten zones four zones, namely- Pune (-34.41%), Nagpur ( -17.22%)
Chennai (-19.%) and Bhopal (-40.44%) , are below All India PLA revenue growth rate (-16.12%),
whereas the CENVAT utilization in respect of four zones, viz. Banglore(0.27%), Chennai(3.95%),
Jaipur (37.74%), Mumabi-I(119.6%) , Chandigarh(0.33%) and Meerut (11.77%) are more than the All
India growth rate of CV utilization (-0.18%).
26
The PLA CENVAT ratio of Motor Vehicles upto February, 2014is 18:82 which was 20:80 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
2013-14
PLA
CENVAT
PLA
CENVAT
PLA
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
DELHI
2222.43
12772.79
1840.89
11786.76
1884.85
11708.26
2.39
-0.67
2
PUNE
2446.72
7115.60
2134.95
6482.10
1400.32
5032.94
-34.41
-22.36
3
NAGPUR
1791.32
2522.80
1586.11
2359.61
1312.97
2246.68
-17.22
-4.79
4
BANGALORE
1531.37
2760.78
1309.22
2492.50
1312.16
2499.31
0.22
0.27
5
CHENNAI
1516.55
11397.70
1295.06
10154.14
1049.00
10555.33
-19.00
3.95
6
MUMBAI – I
248.02
2017.54
218.34
1857.29
620.50
4078.68
184.19
119.60
7
CHANDIGARH
273.68
660.89
238.63
605.82
253.76
607.79
6.34
0.33
8
MEERUT
282.15
909.84
241.90
831.97
247.84
924.90
2.46
11.17
9
JAIPUR
173.53
727.19
152.52
650.94
156.85
896.59
2.84
37.74
10
BHOPAL
276.96
1105.95
227.49
1020.61
135.50
933.51
-40.44
-8.53
10762.73
41991.08
9245.11
38241.74
8373.75
39483.99
-9.43
3.25
1543.09
4236.19
1388.68
3881.98
545.61
2563.32
-60.71
-33.97
12305.82
46227.27
10633.79
42123.72
8919.36
42047.31
-16.12
-0.18
87.46
90.84
86.94
90.78
93.88
93.90
Total Top 10
Others
TOTAL (All India)
Contribution of Top 10
Zones
REVENUE OF MOTOR VEHICLES PRODUCTS IN TOP TEN EXCISE ZONES
Cement:
Excise revenue contribution of Cement is 9086.01 Crore to the All India gross revenue
collected upto February, 2014 as against 9759.23Crore to the All India gross revenue collected upto
February last year. The revenue growth in Cement upto February 2013 over last year is (-6.90%),
whereas growth in CENVAT is 15.15%.
The major contribution of the Cement revenue comes from ten zones shown in table below, which
have contributed 83.59% of Cement revenue upto February, 2014 against 83.51% upto February last
year. Out of the ten zones three zones, namely Mumbai-I(-16.40%), Hyderabad (-13.28%), and
Ahemdabad(-20.22%) are below All India PLA revenue growth rate (-6.90%), whereas the CENVAT
utilization in respect of five zones, viz.- Mumbai-I(29.60%), Bopal(26.23%), Jaipur(15.79%),
Hyderabad(19.28%) and Lucknow( 16.98%) are more than the All India growth rate of CV utilization
(15.15%).
27
The PLA CENVAT ratio of Cement upto February, 2014 is 61:39 which was 66:34 in the
corresponding period last year showing 5 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
CENVAT
%age Excess/short
upto month
PLA
CENVAT
1
MUMBAI – I
1966.87
695.79
1809.17
594.26
1512.44
770.18
-16.40
29.60
2
BHOPAL
1491.15
695.07
1319.44
629.29
1336.10
794.35
1.26
26.23
3
JAIPUR
1444.75
978.85
1311.99
873.71
1256.54
1011.67
-4.23
15.79
4
VIZAG
1179.58
579.31
1029.76
539.37
1001.13
507.60
-2.78
-5.89
5
HYDERABAD
832.96
243.87
743.93
220.83
645.12
263.41
-13.28
19.28
6
COIMBATORE
742.80
293.82
657.26
279.61
613.91
302.20
-6.60
8.08
7
AHMEDABAD
507.62
370.84
458.40
338.17
365.72
306.96
-20.22
-9.23
8
MYSORE
334.26
268.90
292.90
254.84
310.79
279.72
6.11
9.76
9
CHENNAI
346.48
184.59
310.19
170.28
299.34
184.25
-3.50
8.20
10
LUCKNOW
244.55
213.12
216.68
190.49
254.08
222.84
17.26
16.98
Total Top 10
9091.02
4524.16
8149.72
4090.85
7595.17
4643.18
-6.80
13.50
Others
1627.76
1000.81
1609.51
944.33
1490.84
1155.07
-7.37
22.32
10718.78
5524.97
9759.23
5035.18
9086.01
5798.25
-6.90
15.15
84.81
81.89
83.51
81.25
83.59
80.08
TOTAL (All India)
Contribution of Top 10
Zones
REVENUE OF CEMENT PRODUCTS IN TOP TEN EXCISE ZONES
Machinery Products: Excise revenue contribution of Machinery Products is 6798.90 Crore to the All
India gross revenue collected upto February, 2014 as against 6822.01 Crore to the gross revenue
collected upto February last year. Thus, the revenue growth in Machinery Products upto February,
2014 over last year is -0.34 %, whereas growth in CENVAT is 3.60%.
The major contribution of the Machinery Products revenue comes from ten zones shown in table
below, which have contributed 77.05% of Machinery Products revenue upto February, 2014 against
72.79 % upto February last year. Out of the ten zones, nine zones, namely- Pune (-10.92%),
Delhi(-15.24%), Banglore(-17.13%), Ahemdabad(-7.61%), Chennai(-5.87%), Coimbatore( -12.13%),
Vadoara(-20.11%), Nagpur (-2.83%) and Mumbai-I (-6.34%) are below All India PLA revenue growth
rate (-0.34%,), whereas the CENVAT utilization in respect of five zones, viz.– Ahemdabad(8.86%),
Delhi(7.39%), Chennai(8.91%), Pune(3.72%) and Bangalore(12.73%) are more than the All India
growth rate of CV utilization (3.60%).
28
The PLA CENVAT ratio of Machinery Products upto February, 2014 is 20:80 which was 21:79 during
the corresponding period of last year.
Machinery Products
S.No
(Rs. in Crores)
ZONES
2012-13
Upto the Month
Upto the Month
2012-13
2013-14
PLA
CENVAT
PLA
CENVAT
%age Excess/short
upto month
PLA
CENVAT
PLA
CENVAT
622.24
2160.74
489.26
1927.01
1281.52
1836.53
161.93
-4.70
1
MEERUT
2
PUNE
1057.01
4673.76
874.79
4199.94
779.23
4356.12
-10.92
3.72
3
DELHI
939.85
3934.06
769.37
3576.69
652.12
3840.96
-15.24
7.39
4
CHENNAI
749.13
3252.25
609.88
2927.96
574.09
3188.82
-5.87
8.91
5
BANGALORE
708.72
2192.38
607.79
1965.58
503.67
2215.75
-17.13
12.73
6
AHMEDABAD
411.62
1374.52
341.14
1194.82
315.19
1300.63
-7.61
8.86
7
COIMBATORE
510.68
1263.32
356.19
1154.22
312.97
1188.75
-12.13
2.99
8
VADODARA
438.93
1559.70
357.33
1373.94
285.46
1417.97
-20.11
3.20
9
NAGPUR
329.06
1380.40
277.75
1247.39
269.90
1151.12
-2.83
-7.72
10
MUMBAI – I
348.50
1008.38
281.95
900.64
264.07
915.83
-6.34
1.69
Total Top 10
6115.74
22799.51
4965.45
20468.19
5238.22
21412.48
5.49
4.61
Others
2332.06
6139.86
1856.56
5522.76
1560.68
5513.04
-15.94
-0.18
TOTAL (All India)
8447.80
28939.37
6822.01
25990.95
6798.90
26925.52
-0.34
3.60
72.39
78.78
72.79
78.75
77.05
79.52
Contribution of Top 10
Zones
REVENUE OF MACHINERY PRODUCTS IN TOP TEN EXCISE ZONES
29
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 February, 2014 and corresponding period last year.
Performance of Identified Key areas of Excise - Feburary, 2014
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
Increase/
decrease
%
Change
7
8
25901
133418
5877408
9772
128560
6733819
-4858
856411
-3.64
14.57
1677
13326
1551
13570
244
1.83
11210
1694
17.80
9516
308
4757
2556
43423
297
5691
3534
45938
978
2514
38.26
5.79
5165
48843
5957
57235
8392
17.18
11133
89189
15474
117059
27870
31.25
1196
5970
515
4212
-1758
-29.45
36830
3281
9.78
33549
Pendency of Arrears: An amount of 6733819 lakh is reflected as arrears of revenue pending
realization upto FEBRUARY, 2014. This amount was only 5877408 lakh upto February, 2013. The
pendining arrears of revenue have therefore increased by 856411 lakhs (14.57%). Chief
Commissioners of Mumbai-I, Mumbai-II, Nagpur, Bangalore, Cochin, Viishakhapatnam, Coimbatore,
Jaipur, Kolkata and Bhubaneshwar have realized less arrears in the month as compared to the
corresponding period last year.
30
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
684
2192
894044
6818
23477
273114
2007
9036
186726
190
9143
249738
1088
5780
669318
556
2872
214377
3349
8994
315243
265
2154
76553
99
643
36180
820
5442
213466
201
4292
211680
1314
5816
163365
120
10337
112007
136
2072
137992
433
2932
290036
111
1842
128268
2684
6136
619674
701
7394
196160
714
3910
95675
783
4021
193917
788
4706
363037
1876
6498
110636
164
3729
126202
25901
133418
5877408
2013-14
For the
Upto the
month
month
6
7
139
1349
811083
277
3753
289391
1545
11247
109227
23
4019
307054
341
6714
1074757
1702
4124
251789
372
3009
383420
51
3949
114433
1
188
33405
317
5623
290160
180
3368
177656
2295
6463
201102
293
2420
138543
197
3110
172840
261
33938
304658
835
4311
115362
224
3169
669641
81
1652
218947
183
2715
122928
165
8579
253315
63
3346
456818
117
2656
119836
110
8858
117454
9772
Increase/
decrease
%
Change
128560
8
-843
-82961
-19724
16277
2211
-77499
-5124
57316
934
405439
1252
37412
-5985
68177
1795
37880
-455
-2775
181
76694
-924
-34024
647
37737
-7917
26536
1038
34848
31006
14622
2469
-12906
-2967
49967
-5742
22787
-1195
27253
4558
59398
-1360
93781
-3842
9200
5129
-8748
-4858
9
-38.46
-9.28
-84.01
5.96
24.47
-41.50
-56.04
22.95
16.16
60.57
43.59
17.45
-66.54
21.63
83.33
49.48
-70.76
-7.67
3.33
35.93
-21.53
-16.07
11.12
23.10
-76.59
23.69
50.10
25.25
1057.49
5.04
134.04
-10.06
-48.35
8.06
-77.66
11.62
-30.56
28.48
113.35
30.63
-28.90
25.83
-59.13
8.32
137.54
-6.93
-3.64
6733819
856411
14.57
Pendency of adjudication: 11210 cases are pending adjudication upto FEBRUARY, 2014, upto
February 2013 9516 cases were pending adjudication resulting increase in pendency by 1694 cases
(17.8%). The number of cases adjudicated has increased in the zones of Chief Commissioners of
Mumbai-I, Mumbai-II, ,Vadodara, Chennai, Lucknow, and Shillong.
31
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
82
611
1375
54
479
270
85
442
183
41
293
98
184
1366
955
44
312
1317
103
807
231
42
296
120
3
136
178
44
392
111
2
137
1
95
590
333
29
697
136
65
485
381
88
701
402
34
250
129
86
1202
569
86
965
629
120
624
396
94
1046
666
108
764
632
28
126
203
160
605
201
1677
13326
9516
2013-14
For the Upto the
month
month
6
7
115
1256
1626
187
958
360
34
338
117
34
263
146
168
1433
883
41
306
1429
64
473
117
18
118
257
10
59
238
9
291
92
5
37
34
79
857
234
18
288
257
123
693
381
61
431
369
8
120
166
298
920
934
81
876
1133
33
536
357
113
822
1038
34
703
689
7
80
282
11
1712
71
1551
13570
11210
Increase/
decrease
%
Change
8
645
251
479
90
-104
-66
-30
48
67
-72
-6
112
-334
-114
-178
137
-77
60
-101
-19
-100
33
267
-99
-409
121
208
0
-270
-33
-130
37
-282
365
-89
504
-88
-39
-224
372
-61
57
-46
79
1107
-130
244
9
105.56
18.25
100.00
33.33
-23.53
-36.07
-10.24
48.98
4.90
-7.54
-1.92
8.50
-41.39
-49.35
-60.14
114.17
-56.62
33.71
-25.77
-17.12
-72.99
3300.00
45.25
-29.73
-58.68
88.97
42.89
0.00
-38.52
-8.21
-52.00
28.68
-23.46
64.15
-9.22
80.13
-14.10
-9.85
-21.41
55.86
-7.98
9.02
-36.51
38.92
182.98
-64.68
1.83
1694
17.80
Detection of Anti Evasion Cases: 3534 cases have been detected by the Anti Evasion wings upto
FEBRUARY, 2014 vis-à-vis 2556 cases detected upto February, 2013 resulting in increase of 978
cases (38%). Chief Commissioners of Mumbai-I, Mumbai-II, Nagpur, Ahemdabad, Banglore, Mysore,
Cochin, Hyderabad, Lucknow, Ranchi, Meerut, Ranchi, Delhi, Chandigarh, Jaipur, and Shillong have
shown positive performance in this regard.
32
Voluntary Recoveries made: 45938 lakhs have been voluntarily recovered upto FEBRUARY, 2014
vis-à-vis 43423 lakhs recovered upto February, 2013 resulting in increase of 2514 lakhs (5.79%).
Chief Commissioners of Mumbai-I, Vadodara, Ahemdabad, Lucknow, Meerut, Delhi, Chandigarh,
Jaipur, and Shillong have recovered more duty voluntarily from the assesses upto the month as
compared to corresponding period last year.
Anti evasion performance
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
5
43
4
174
2
191
19
166
32
590
10
158
5
682
2
0
2
5
6
170
11
389
5
142
10
23
15
62
18
381
4
53
46
304
12
235
6
63
24
427
38
422
1
54
31
23
308
4757
Upto the
month
5
51
1132
72
3006
36
1684
169
5110
256
3979
84
964
55
2825
22
765
22
137
51
712
50
1450
67
1735
68
1364
107
337
147
4062
32
2144
379
2560
111
721
115
830
211
5162
238
1259
51
1332
162
153
2556
43423
2013-14
For
Upto the
the
month
month
6
7
5
62
385
2658
17
124
468
2031
3
16
481
1607
23
400
384
3485
22
221
1080
5633
28
104
480
2529
13
79
137
1838
1
24
0
242
3
27
0
66
3
53
26
635
0
33
7
575
11
51
75
1577
3
53
6
316
25
425
73
1376
15
177
399
4662
3
34
6
1371
41
424
494
3043
29
364
628
4610
5
166
82
2261
9
147
194
2686
22
199
125
1240
1
48
30
670
15
303
131
827
297
3534
5691
45938
Increase/
decrease
8
11
1526
52
-975
-20
-77
231
-1625
-35
1654
20
1565
24
-987
2
-523
5
-71
2
-77
-17
-875
-16
-158
-15
-1048
318
1039
30
599
2
-773
45
483
253
3889
51
1431
-64
-2476
-39
-19
-3
-662
141
674
978
2514
%
Change
9
21.57
134.81
72.22
-32.44
-55.56
-4.57
136.69
-31.80
-13.67
41.57
23.81
162.34
43.64
-34.94
9.09
-68.37
22.73
-51.82
3.92
-10.81
-34.00
-60.34
-23.88
-9.11
-22.06
-76.83
297.20
308.31
20.41
14.76
6.25
-36.05
11.87
18.87
227.93
539.39
44.35
172.41
-30.33
-47.97
-16.39
-1.51
-5.88
-49.70
87.04
440.52
38.26
5.79
33
Audit Objections: 57235 audit objections have been raised by the Audit Parties upto February 2014, vis-à-vis
48843 cases detected upto February, 2013 resulting in increase of 8392 audit objections (17.18%). Chief
Commissioners of Mumbai-II, Ahemdabad, Banglore, Cochin, Hyderabad, Vishakhapatnam, Chennai,
Coimbatore, Lucknow, Meerut, Ranchi, 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.
Audit Performance (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
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
2012-13
For the Upto the
month
month
4
5
293
2203
292
1877
412
2877
706
3370
155
2191
388
3344
305
2960
532
3831
763
5124
1074
10061
416
3411
1240
7757
244
2813
1682
6922
106
832
108
606
87
820
144
1428
140
1520
1245
4823
125
1340
225
1914
326
2771
500
6163
92
847
144
841
141
1061
121
1333
214
2930
361
6139
52
735
56
1851
538
5699
901
12169
134
1504
314
2616
16
1659
47
1690
193
1839
590
6489
290
2378
159
1355
70
839
265
2170
53
490
39
440
2013-14
For the Upto the
month
month
6
7
75
1346
148
6339
406
3754
778
6451
192
2070
1114
5735
305
2778
686
5102
665
4861
1288
8796
520
4627
1360
9177
319
3276
984
10339
80
785
94
759
110
1233
126
1234
205
1606
617
5360
157
1498
1034
4042
361
3355
718
7370
121
1692
304
2886
300
1551
234
1532
314
3243
919
5894
170
802
255
1482
669
8910
1023
15389
148
1639
633
3550
81
1643
164
1862
189
2191
2381
9025
433
2969
261
2336
73
765
345
1820
64
641
8
579
Increase/
decrease
%
Change
8
-857
4462
877
3081
-121
2391
-182
1271
-263
-1265
1216
1420
463
3417
-47
153
413
-194
86
537
158
2128
584
1207
845
2045
490
199
313
-245
67
-369
3211
3220
135
934
-16
172
352
2536
591
981
-74
-350
151
139
9
-38.90
237.72
30.48
91.42
-5.52
71.50
-6.15
33.18
-5.13
-12.57
35.65
18.31
16.46
49.36
-5.65
25.25
50.37
-13.59
5.66
11.13
11.79
111.18
21.08
19.58
99.76
243.16
46.18
14.93
10.68
-3.99
9.12
-19.94
56.34
26.46
8.98
35.70
-0.96
10.18
19.14
39.08
24.85
72.40
-8.82
-16.13
30.82
31.59
5165
48843
5957
57235
8392
17.18
11133
89189
15474
117059
27870
31.25
34
Call Book Cases: 36830 cases are pending in call book category upto FEBRUARY, 2014, vis-à-vis
33549 call book cases pending upto February, 2013 resulting in increase in pendency by 3281 cases.
Call-book cases (Rs. in Lakhs)
S.No.
ZONE
1
2
1
MUMBAI - I
2
MUMBAI - II
3
No. of cases disposed
PUNE
4
NAGPUR
5
VADODARA
6
AHMEDABAD
7
BANGALORE
8
MYSORE
9
COCHIN
10
HYDERABAD
11
VISHAKAPATNAM
12
CHENNAI
13
COIMBATORE
14
LUCKNOW
No. of cases disposed
No. of cases disposed
No. of cases disposed
17
DELHI
CHANDIGARH
19
JAIPUR
20
BHOPAL
21
KOLKATA
22
BHUBANESHWAR
23
SHILLONG
33
82
87
0
11
4
13
35
22
0
36
0
321
3
140
37
354
12
424
156
45
0
452
23
60
0
724
349
622
37
1513
36
314
11
1864
52
191
13
1037
12
374
45
2236
15
total pendency
184
1
1046
1
total pendency
22
0
775
8
total pendency
total pendency
0
1417
total pendency
No. of cases disposed
347
373
61
total pendency
No. of cases disposed
7
1452
total pendency
No. of cases disposed
265
3262
total pendency
No. of cases disposed
16
918
total pendency
No. of cases disposed
235
1312
total pendency
No. of cases disposed
16
627
total pendency
No. of cases disposed
284
760
total pendency
No. of cases disposed
10
1218
total pendency
No. of cases disposed
240
994
total pendency
No. of cases disposed
10
3457
total pendency
No. of cases disposed
ALL INDIA
17
total pendency
No. of cases disposed
274
2600
total pendency
No. of cases disposed
18
15
total pendency
No. of cases disposed
27
2587
total pendency
No. of cases disposed
469
1414
56
total pendency
No. of cases disposed
RANCHI
275
total pendency
No. of cases disposed
16
1855
total pendency
No. of cases disposed
MEERUT
1673
total pendency
No. of cases disposed
15
2013-14
Upto
For the
the
month
month
6
7
91
214
total pendency
No. of cases disposed
3
2012-13
Upto
For the
the
month
month
4
5
12
176
141
0
290
1196
5970
33549
515
Increase/
decrease
8
%
Change
38
9
21.59
182
10.88
478
9
1.92
975
-439
-31.05
143
-131
-47.81
3472
885
34.21
137
-103
-42.92
2810
210
8.08
380
96
33.80
3599
142
4.11
202
-33
-14.04
1059
65
6.54
111
-154
-58.11
1360
142
11.66
72
-275
-79.25
901
141
18.55
17
-19
-52.78
715
88
14.04
37
-284
-88.47
1452
140
10.67
99
-41
-29.29
907
-11
-1.20
296
-58
-16.38
3599
337
10.33
230
-194
-45.75
1499
47
3.24
42
-3
-6.67
574
201
53.89
63
-389
-86.06
1730
313
22.09
132
72
120.00
719
-5
-0.69
571
-51
-8.20
1249
-264
-17.45
328
14
4.46
2427
563
30.20
109
-82
-42.93
1086
49
4.73
324
-50
-13.37
2338
102
4.56
166
-18
-9.78
1059
13
1.24
3
-19
-86.36
909
134
17.29
58
-83
-58.87
536
246
84.83
4212
-1758
-29.45
36830
3281
9.78
35
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
Amount
%increase/
No.
foregone
decline
Upto the MONTH
2012-13 2013-14
1 EPZs/EATPs/STPs
318.13 432.34
35.90
2 100% EOU
5127.32 6477.70
26.34
3 SEZs
4393.25 3398.47
-22.64
4 SERVED FROM INDIA SCHEME NOTFN. NO. 34/2006 CENTRAL 126.35 109.52
-13.32
EXCISE
5 FOCUS PRODUCT SCHEME -NOTIFICATION No.29/2012
0.00
3.50
0.00
CENTRAL EXCISE
6 FOCUS MARKET SCHEME -NOTIFICATION No.30/2012
0.00
4.62
0.00
CENTRAL EXCISE
7 AGRI. INFRASTRUCTURE INCENTIVE SCHEME 0.00
0.44
0.00
NOTIFICATION No.31/2012 CENTRAL EXCISE
8 VISHESH KRISHI AND GRAM UDHOG YOFEBA NOTIFICATION
0.00
1.95
0.00
No.32/2012 CENTRAL EXCISE
9 STATUS HOLDER INCENTIVE SCRIP(SHIS) NOTIFICATION
0.00
26.29
0.00
No.33/2012
TOTAL
9965.05 10454.83
4.91
Duties forgone on various Export Promotion Schemes has gone up by 4.91 % upto February 2014
compared to February 2013.In numerical terms, the maximum duty foregone is in respect of 100%
EOU: ( 6477.70 crore) followed by SEZs ( 3398.47 crore) and EPZs/EATPs/STPs ( 432.34 crores).
(VIJAY KUMAR)
DEPUTY DIRECTOR GENERAL
(S.L. MENARIA)
CHIEF STATISTICAL OFFICER
36