Revenue - Central Excise

A tax known as the Central Value Added Tax (CENVAT), commonly referred to as Excise duty, is levied on the manufacture and production of ‘excisable goods’ in India. This tax is levied under Central Excise Act, 1944 and administrative by the Union Government of India.

Dhanbad Commissionerate (earlier Dhanbad Division) was carved out from erstwhile Ranchi Commissionerate which came into existence with w.e.f. 15.10.2014. Dhanbad Commissionerate is basically an Excise Commissionerate. The important commodities produced in Dhanbad Commissionerate are Coal & Coke, Iron Steel, Ceramic products and Biris. However, major revenue is collected from Coal & Coke and the major units of this Commissionerate are units of ECL and BCCL. These units are paying 95% of Central Excise duty of revenue collected in Dhanbad Commissionerate.

The revenue collection for last five years of Dhanbad Commissionerate is as under:

Revenue realized (Rs. in Crore)
Year PLA(Rs.) CENVAT(Rs.)
2010-11 225.19 67.23
2011-12 539.39 80.29
2012-13 814.95 219.37
2013-14 789.96 222.13
2014-15 1156.05 311.21

Major units of the Commissionerate

2010-11

Sl.No. Name of the assessee Payment through PLA (in Rs. in Crore) Payment through Cenvat in (Rs. in Crore)
1 Anjaney Ferro Alloys ltd. 10.93 5.06
2 Maithan Ceramics Ltd. 4.81 5.93
3 McNally Sayajee Engg. Co. Ltd. Unit-II 3.75 1.8
4 McNally Sayajee Engg. Co. Ltd. 3.52 5.87
5 Hyderabad Ind. Ltd., Jasidih 3.47 1.48
6 Hindusthan Malleables & Forgings Ltd 1.94 2.3
7 Pataka Bidi,Pakur 1.87 0.06
8 SBW Udyog, Barharwa 1.7 0.01
9 SBW Udyog, Pakur 1.47 0.01
10 Associated ceramics Ltd. 1.19 0.87

2011-12

Sl.No. Name of the assessee Payment through PLA Payment through Cenvat
1 ECL, CHITRA 21.85 1.22
2 ECL, MUGMA 21.32 0
3 Anjaney Ferro Alloys ltd. 7.17 3.37
4 Maithan Ceramics Ltd. 5.01 6.69
5 McNally Sayajee Engg. Co. Ltd. Unit-I 3.89 4.81
6 Hyderabad Ind. Ltd., Jasidih 3.72 1.61
7 Pataka Bidi,Pakur 2.62 0.12
8 Hindusthan Malleables & Forgings Ltd 1.86 3.25
9 Mars Mercantile Pvt. Ltd., Chhota Ambona 1.67 3.11
10 SBW Udyog, Barharwa 1.51 0.01

2012-13

Sl.No. Name of the assessee Payment through PLA Payment through Cenvat
1 ECL, LALMATIA 122.521 14.38
2 BCCL, AREA-VI 90.63 22.29
3 BCCL, AREA-IV 83.38 14.26
4 BCCL, BLOCK-II AREA 78.28 12.38
5 BCCL, AREA-I 70.73 3.53
6 BCCL., AREA-V 51.35 11.65
7 PANEM, Pakur 41.31 0
8 ECL, CHITRA 34.58 1.34
9 BCCL, AREA-III 22.87 0.74
10 ECL, MUGMA 16.07 1.06

2013-14

Sl.No. Name of the assessee Payment through PLA Payment through Cenvat
1 ECL, RAJMAHAL 166.7 30.82
2 BCCL, AREA-VI 102.33 14.96
3 BCCL, BLOCK-II AREA 96.64 13.16
4 BCCL, AREA-IV 88.39 10.9
5 BCCL, AREA-I 65.48 6.64
6 BCCL., AREA-V 47.94 7.61
7 PANEM, Pakur 40.12 0
8 ECL, CHITRA 34.52 2.56
9 BCCL, AREA-III 31.73 5.48
10 ECL, MUGMA 31.3 2.92

2014-15 (upto Feb, 2015)

Sl.No. Name of the assessee Payment through PLA Payment through Cenvat
1 ECL, RAJMAHAL AREA 218.62 29.59
2 BCCL KUSUNDA, AREA-VI 92.39 28.39
3 BCCL AREA-II 86.68 13.71
4 BCCL BASTACOLLA AREA_IX 73.23 9.29
5 BCCL KATRAS AREA -IV 85.4 15.6
6 BCCL BARORA, AREA-I 90.85 12.28
7 BCCL LODNA AREA_X 51.79 18.22
8 BCCL SIJUA, AREA-V 40.13 17.67
9 PANEM COAL MINES LTD. 21.4 0
10 ECL. S.P.MINES CHITRA 36.49 5.49

Major Commodities of Dhanbad Commissionerate:

Name of the Commodity 2012-13 2013-14
  PLA CENVAT PLA CENVAT
Coal & Coke 753.53 112.86 730.77 111.07
Iron & Steel other Steel plants. 9.49 35.51 11.45 54.17
Biri 13.07 0.45 11.89 0.59
All others falling under chapter 84 7.62 9.34 3.92 7.03
Ceramic products 10.39 3.74 11.88 2.72
Glass & glassware 2.98 3.5 2 3.7
Articles of Iron & Steel 4.87 8.74 3.35 8.23
Articles of Asbestus Cement 3.75 2.05 3.57 0.82
All others falling under chapter 68 2 3.89 4.96 4.22
Explosives 3.61 13.79 3.35 13.7

Name of the Commodity

2013-14

2013-14 (upto Febuary 2013)

2014-15 (upto February 2014)

 

PLA

CENVAT

PLA

CENVAT

PLA

CENVAT

Coal & Coke

730.77

111.07

489.52

76.20

511.71

119.45

Iron & Steel other Steel plants.

11.45

54.17

5.90

25.93

9.61

40.04

Biri

11.89

0.59

8.26

0.40

5.09

0.16

All others falling under chapter 84

3.92

7.03

2.86

4.69

1.39

2.96

Ceramic products

11.88

2.72

7.66

1.85

6.29

2.25

Glass & glassware

2.00

3.70

1.04

2.72

0.96

2.85

Articles of Iron & Steel

3.35

8.23

1.67

4.76

2.90

8.06

Articles of Asbestus Cement

3.57

0.82

3.57

0.83

3.82

2.04

All others falling under chapter 68

4.96

4.22

0.86

2.13

1.02

3.34

Explosives

3.35

13.70

1.83

8.80

1.56

10.66


Name of the Commodity

2013-14

2013-14 (upto Febuary 2013)

2014-15 (upto February 2014)

 

PLA

CENVAT

PLA

CENVAT

PLA

CENVAT

Coal & Coke

982.63

183.29

834.07

153.10

909.70

193.59

Iron & Steel other Steel plants.

6.71

30.66

5.71

27.60

10.90

32.58

Ceramic products

11.90

0.32

10.89

0.28

8.49

0.70

Articles of Iron & Steel

6.49

25.18

5.11

23.25

3.57

25.30

Biri

11.90

0.32

10.89

0.28

8.49

0.70

Articles of Asbestus Cement

5.70

1.98

5.10

1.74

5.27

3.15

Glass & Glassware

1.97

3.79

1.65

3.55

1.36

3.41

All others

78.97

8.18

135.49

29.03

93.42

53.75