Secrets About Culture Essay Samples Exposed

<h1>Secrets About Culture Essay Samples Exposed </h1> <p>Culture is numerous one of a kind things, in heaps of various individuals' eyes. Indian food is famous all around the globe. India is notable for heaps of things, yet its customary garments are discernable to the point that they're perceived all through the world. </p> <p>Though culture is nearly steady it isn't inside and out static. Language is among the most significant sorts of material culture, without language there is positively no thought of culture. It is actually fairly easy to form a paper on culture as it very well may be about your own way of life. A culture paper is a significant regular sort of article. </p> <p>Media is accepted to be the most significant explanation which influences culture. Media and culture has come to be a significant attribute of contemporary society. </p> <p>The mystery is in finding the ideal component to expound on. Building up an idea of self or individual personality is a result of association with the individuals who make up your way of life. Actually, there are not two types of people. </p> <p>The truth is culture is comprehended to be the procedure whereby individuals fulfill their needs. One of a kind societies of earth have acquired decent variety in the lifestyles of the people possessing various bits of the planet. Therefore, similar to otherworldliness, sexuality may not be prescriptive. </p> <p>The culture offers answer for the critical issue that is looked to network. Indians incline toward roundabout correspondence with the goal that I would prescribe that to improve successful correspondence there should be a method or connection among representatives and the executives as an approach to discover input from workers. It's conceivable to procure scholastic help from the extraordinary people. So innovation causes correspondence troubles and health challenges and furthermore it lets an individual lose their ability to compose appropriately they utilize the abbreviate words instead of the total word. </p> <p>In case the example is a po rtrayal of what you need to see on your paper, they may simply be the solution for your issue. On the off chance that you own an errand to set up a culture article, use these examples to understand the way that it should resemble. It's additionally ideal that the picked subject isn't abused on the grounds that it can make your educator drop enthusiasm for your paper and quit perusing it by and large. An arranging stage which causes the paper layout will assist with sticking to the rationale and incorporate each fundamental idea recovered during the act of conceptualizing. </p> <p>If you don't see how to begin composing the article the assignment may end up being overwhelming from the outset, you can think about what activities with the models you've discovered on the web. One of the most successive assignments for the account exposition is to cover some of the social issues. The subject of task may appear to be restricted. On the off chance that you have an alternative of composing a social character paper and you genuinely feel not up to the endeavor, you should think about scanning for help. </p> <p>The qualification is in the subject. In the wake of perusing, it is easy to compose my paper and really feel great getting grades as extensive as you can envision. Getting ready to follow along with the ordinary eating regimen design and kill weight is amazing when you're overweight. In the event that you are needing a marvelous culture exposition model yet do not understand how to pick one, remember that you can get prevalent assistance with your assignments at any second. </p> <p>The basic role of the exposition about social personality is to impart an attention to ID to the particular country. Right off the bat, there's no assurance you will be someone who gets such introduction to different societies as it is subject to your situation inside the association. There are numerous sorts of societies, so earlier intensive research might be required to uncover certain attributes every one of them has. Unmistakable societies have diverse kind of structures. </p&g t; <h2>Vital Pieces of Culture Essay Samples </h2> <p>Hispanic legacy is a critical idea that encompasses as long as I can remember. Society is the thing that makes a particular theme well known in the absolute first area. Maybe not every person realizes that Indian culture is among the most seasoned, most extravagant and most different societies on earth. The African American culture is the one with a great deal of history. </p> <p>Gender job is a somewhat huge piece of the Hmong individuals as it's additionally an enormous part that makes up our way of life. In its chronicled development it has a tendency to transform into total. In our relatives, there are a lot of societies and conventions that assume an amazingly noteworthy job in characterizing our family esteems and societies. </p>

Argumentative Essay Topics About Family

Argumentative Essay Topics About FamilyIf you want to write an argumentative essay then you should consider the topic of family, and the way you go about writing a family essay. Some people do this with great success. Others struggle with it and never see success.Arguments about family tend to come up time again in families. It is easy to get caught up in the argument and the drama. What this does is take the argument away from the issue, which can sometimes be harmful. When you can focus on what is important in the discussion you will see a great improvement in your essay.There are many essay topics about family, some of which may be controversial. I recommend you start with one topic for your essay. Then continue working on your research about that topic. You want to make sure you fully understand the subject.This will give you the opportunity to research background information for the topic. You want to make sure you know enough background information so that you can make a sound argument for your point of view. You want to make sure you know enough background information so that you can make a sound argument for your point of view. You also want to make sure you are able to make the best argument possible.If you don't know enough about the topic, or background information about the topic, you may want to avoid this essay topic. Instead of taking the topic to an argumentative one you will want to move on to one of the other topics that are more neutral. These types of essays have been very successful in convincing readers. The focus is on the generalization of the topic.Often we can find out a lot about a family from an article, or other source that relates to that family. If this isn't available in the history of a family, you may have to look for an alternate source. The Internet may be your best bet.To further your knowledge about family essay topics you may want to read about them online. You will find that there are many great resources on the internet. There are many websites that focus on the topic, they will provide a wealth of information.Finally, if you feel you lack the background knowledge to write an argumentative essay then try one of the online essays for family essay topics. Many of these online essays are filled with detail and easily understood. You can move ahead and write a full argumentative essay when you are ready to move on to the next topic.

Are You Ready For A Midwinter Night Dream Quote Essay

Are You Ready For A Midwinter Night Dream Quote Essay?A great way to end your summer semester is to do a Midwinter Night Dream Quote Essay. It is so easy to get carried away with writing out our words. One needs to put a limit on what one can get carried away with. When you start your Midwinter Night Dreams Quote Essay you need to remember that it's not about yourself but it's about your audience, your students.Writing out your thoughts and feelings can be a great way to practice in case you are looking for the perfect topic for your essay. Make sure to have your Midwinter Night Dream Quote Essay topics written down somewhere that you can see it every day. Your ideas may change as you write them down, but that is okay. The important thing is to keep them organized. Let's face it, when you have an idea that comes to you it may seem to be something that you could not believe, and the temptation will be to just start writing out the words and give it some form of shape.However, just rem ember that the purpose of your Midwinter Night Dream Quote Essay is to show off your great expertise, because the purpose of an essay or speech is to show off your knowledge. So make sure that you make a good topic for the essay and then try to follow some proven essay writing tips, and you'll find that the essay will be well worth the trouble.You want to make sure that your essay is complete by having all of your topics ready and knowing the different keywords that you will use throughout the whole piece. The more keywords that you know, the easier it will be to use. Keywords are very important when you are trying to make your essay easy to read. There are many words out there that when used incorrectly can lead to a lot of confusion and possibly even unnecessary errors.Midsummer nights are associated with making wishes and dreams come true, so there is the possibility that many people will wish to write down and quote themselves, or they may wish to quote other people. Many quotes that are associated with the night of the Midwinter come from various stories, plays, poems, and even religious texts. There are millions of people who will be happy to have the opportunity to quote themselves or others.If you can't think of a quotation that fits your Midwinter Night Dreams Quote Essay topics, maybe you can think of a couple of places where your thoughts or poems might occur. Even if they are not your favorite lines, there are a lot of wonderful words that are associated with Midwinter Nights. They can be a great resource for your topic.The Midwinter Night Dreams Quote Essay topics should not be long and drawn out. Keep it short and simple, don't make the reading experience difficult or confusing. These are important factors to remember. A few brief sentences and keywords should do the trick.So keep those topics in mind and get ready to do a Midwinter Night Dream Quote Essay. You can write and submit the assignment today!

Gender Studies The Issue of Gay Marriage - 735 Words

In Favor of Gay Marriage The concept of gay or same sex marriage is controversial. There are a number of countries where homosexual couples are allowed to marry with their relationship gaining the same recognition as heterosexual couples; countries who allow gay marriage include Sweden, Spain, Canada, Iceland and Argentina. In the US nine states, plus Washington DC provide for gay marriages (FTM, 2012). It would appear that there is a gradual movement towards acceptance of gay marriage, but with only a minatory of people living in areas where gay marriage is accepted there is still a great deal of resistance, with a restatement of arguments against gay marriage, but when examining those arguments many are flawed and reflect fears rather than fact. To look at how and why gay marriage should be allowed, the first consideration may be the reasons why many people are opposed. The most common arguments against gay marriage are based on religious and social beliefs, with the critics saying that gay marriage, and gay relationships are against nature. The underlying idea is that natural sexual relationships will result in children. From a religious perspective, marriage was a way of tying together men and women for the creation of a family and the survival of mankind. From a social perspective the creation of the family unit based on a male and female union creation a solid foundation on which the species could grow. But, are these arguments founded in fact? The first and basicShow MoreRelatedThe Issue Of Sex Controversy1343 Words   |  6 Pagesdifferent styles. Someone who is gay is a man who is attracted to other men. Lesbians are women attracted to other women. Someone who is straight is anyone attracted to the opposite sex. Seeing a gay or lesbian couple is becoming as normal as seeing a straight couple. Straight couples used to be the most typical type of couple, and this used to be viewed as the only normal type of couple, however now it’s not uncommon to see couples of the same gender. Couples of the same gender have different roles comparedRead MoreThere Is No Question That Gay Marriage Has Become A Huge1631 Words   |  7 Pagesquestion that gay marriage has become a huge moral and spiritual issue for the church (Brown 2014). Liberal Protestants believe because this issue has torn groups of believers apart we would be better to accept our differences in beliefs and move forward with the mission of spreading Jesus†™s love. The Conservative Protestants viewpoint on this issue is people in homosexual relationships need to be shown love while at the same time helping them understand what the Bible says on this topic. Gay marriageRead MoreThe Deinstitutionalization Of Marriage And The Sanctification Of Gendered Marital Roles1316 Words   |  6 PagesWright, J. D. (2009). Covenant marriage and the sanctification of gendered marital roles. Journal Of Family Issues, 30(2), 147-178. This article contains research on the deinstitutionalization of marriage and the changing gender roles by focusing on a unique group of marriages. The authors use quantitative and qualitative research data from previous studies. The article reveals that covenants are more traditional than standards across religious, marital, and gender attitudes. It discusses covenant-marriedRead MoreGay Marriage Should Be Legal922 Words   |  4 Pages Gay marriage is between partners of the same sex. Gay marriage is one of the most controversial issues in the modern world. For the past thousand years, marriage has been known to be the social union between a man and a women. In most cultures around the world, homosexuality was seen as wrong, and marriages between same-sex couples was forbidden. The Gays Rights Movement has existed for over 89 years in counting since the development of the Society for Human Rights in Chicago. The publicRead MoreSame Sex Marriage Is The Legal Union Essay1562 Words   |  7 PagesAbout Company Legal Site Map Contact Advertise ï‡ º ï‡ ¼ ï‡ ½  ©2015 StudyMode.com Home Same-sex marriage Same Sex Marriage Same Sex Marriage Civil union, Homosexuality, Marriage By kwhite89 Mar 16, 2015 1510 Words 56 Views More info ï„” PDF View Text View Page 6 of 6 Read MoreGay Marriage Essay1431 Words   |  6 PagesThe issue of gay marriage has been stirring controversy among the nation for some years. Previously considered a taboo subject and only discussed within the gay community, the issue of gay marriage has made it to the forefront of national headlines. Many states are currently allowing the issue to be decided on by the voters. However, the gay community still faces some obstacles in their fight for equality. While the issue of gay marriages is gaining more acceptances, homosexual couples who chooseRead MoreThe Equality of Marriage1021 Words   |  4 PagesMarriage Equality is legal action on marriage of same-gender couples. On the other hand, did you know that marriage equality has been discriminated and continues to be an issue amongst society all over the world? Many people oppose the issue while others fight to ensure equality. The homosexual community does not have the same access to rightful benefits equal to the way heterosex ual couples do. Responsibilities and legal benefits are offered by marriage to protect the couples’ families. MarriageRead MoreSame Sex Marriage Should Be Legal1358 Words   |  6 Pagesstraight. Gays and lesbians all over the world often experience harassment, bias, fear, hate and more. And, it’s all because they love someone of the same gender.The discrimination doesn’t just occur because of a same-sex couple being seen together. What gets narrow-minded people even more riled up is the thought of a same-sex couple being allowed to get married. According to Merriam-Webster’s Dictionary, same-sex marriage is the state of being married to a person of the same sex or gender in a relationshipRead MoreGay Marriage Should Be Legal1480 Words   |  6 PagesNew World Dictionary defines the word married as being husband and wife, yet there are millions of gay activists who are fighting for a new meaning. They believe marriage is more than a piece of paper and a set of rings. The hope is that marriage could be defined as a â€Å"public recognition of a private commitment† or â€Å"emotional, financial, and psychological bond† between two people (Sullivan 53). Gay activists believe that taking away the ability to have a publicly recognized relationship or an acceptedRead MoreEssay on Same-Sex Parenting and Child Development1110 Words   |  5 Pagesestablished gay men and lesbians have been increasingly undertaking parenthood through donor insemination, surrogacy, or fostering and adoption (McCann, 2005). Thus, a new type of family formation in American society has been generated. Due to the formation of same-sex households, gay and lesbian parenting is no longer a concept. This type of parenting has become a reality which society as a whole is struggling to accept (McCann, 2005). In 2010, the U.S. Census Bureau counted gay marriages in its survey

Writing Tips - Essay Samples About Virginia Colony in America

<h1>Writing Tips - Essay Samples About Virginia Colony in America</h1><p>Online exposition tests can be a major assistance, especially for the individual who is battling with English piece aptitudes. Paper tests offer pragmatic tips and aides that help the exposition author increment their expertise. Many individuals tragically study a lot in the study hall or in the library about structure. In spite of the fact that composing can be simple on the off chance that you know the guidelines of language structure and formal gauges, they will at present need a training to be perfect.</p><p></p><p>It's typically difficult to get paper tests along these lines. Be that as it may, there are organizations which offer free composing tips and aides for individuals who need them. There are distinctive exposition tests accessible web based, contingent upon the topic.</p><p></p><p>The most regular sort of article tests is the study ha ll based points, for example, Virginia Colony in America. Virginia Colony in America is perhaps the greatest point identified with the nation's history. The point is regularly asked by instructors in schools and universities to help understudies who need to compose a paper about it. As a rule, understudies who study expositions can peruse this article test as a rule for how they ought to compose their considerations and relate them to the principle topic.</p><p></p><p>A number of paper tests on Virginia Colony in America have proposals on the most proficient method to arrange realities and fascinating realities on this point. For instance, there are a few recommendations that understudies ought to pick the correct words and change the exposition to fit the primary theme. This article model likewise has supportive insights, for example, utilizing appropriate grammar.</p><p></p><p>Some paper tests additionally offer a few hints on making joins between the focuses made in the exposition. They additionally give a rundown of the principle topics, plot lines, and occasions found in the subject of this exposition. A few understudies will be astounded to discover that these points cover and that the plots are not in every case clear, particularly when the understudy is as yet finding out about them. The web permits understudies to see the subjects in different diverse ways.</p><p></p><p>The paper test can likewise give you tips on changing things or making them coordinate. Other accommodating insights on this subject are that understudies should transform a couple of parts of the paper to make it all the more intriguing. Composing the paper is a certain something, however understudies must ensure that they can impart their thoughts plainly. Now and again, understudies may neglect to compose the article and different occasions, they would prefer not to alter their work since they believe that the p aper can without much of a stretch be completed.</p><p></p><p>It is likewise useful to take note of that the papers composed with online exposition tests are not on a par with customary papers. These articles are composed online by journalists who can finish the task however think that its difficult to get input from the perusers. This is on the grounds that there are a great deal of amateurs who are composing paper tests, so they think that its hard to set up a unique exposition. In case you're a fledgling, you can give a valiant effort by perusing bunches of tips and aides on the web and rehearsing your composing skills.</p><p></p><p>You can discover online article tests in discussions or on paper gatherings. The discussions are an extraordinary spot to pick up thoughts and direction on various points and skills.</p>

Essay Topics For Mans

<h1>Essay Topics For Mans</h1><p>Although there are numerous helpful article points to use for a school paper, your requirements will change with the theme. In case you're planning for a SAT or ACT test or in case you're in your school confirmations process, you'll need to discover exposition themes that will assist you with accomplishing your objectives.</p><p></p><p>Generally, maus articles are short papers that are not reviewed on a full scale. They are normally used to respond to questions, to introduce assessments or to include data about the subject. Article themes like this are generally worked around a specific inquiry or issue.</p><p></p><p>Writing a paper for Mans is like keeping in touch with one for some other school course. Be that as it may, you'll have to invest somewhat more energy and consider certain focuses before you can compose a great exposition. Here are a few hints that will assist you with gett ing your paper in the most ideal shape.</p><p></p><p>The initial step is to get acquainted with the essential themes that are being utilized. Since paper themes for Mans change broadly, you should look into the subject cautiously before you start. A fast Internet search may furnish you with heaps of thoughts that you wouldn't have thought of on the off chance that you didn't set aside the effort to do your homework.</p><p></p><p>Next, you'll need to invest some energy breaking down the themes that you've looked into. Take a gander at the point cautiously. Take a gander at the nature of the composition, the general plan of the article, the way that the paper doesn't fall into a particular class (e.g., composing style, point, and so on.) and the general agreement of the essay.</p><p></p><p>Finally, you'll need to ensure that the exposition structure you make for your paper subjects really fits into the style and s tructure of the article that you'll be composing. For instance, if your paper has been made with the customary structure (i.e., a start, center and end), however your exposition has an alternate structure (i.e., it is anything but a conventional article, yet a short story), at that point it will be somewhat more hard to get your article acknowledged for Mans than if it was intended for a conventional article. Try not to be debilitated if your paper doesn't fit the customary structure; it happens all the time.</p><p></p><p>So, after you have a general thought of what the subject will be and how you need to structure your exposition, you're prepared to push ahead. You can without much of a stretch make a paper subject for Mans by utilizing some examination and choosing the themes that you feel most great with.</p><p></p><p>The key to composing a very much organized exposition for Mans is to have a smart thought of what you're expounding on. This will be your most prominent resource with regards to making an intriguing article for your objective audience.</p>

Free Online Writing Help

<h1>Free Online Writing Help</h1><p>If you are searching for web based composing help, you will be flabbergasted at the assortment of points that can be introduced to you. There are many free internet composing tips accessible to you that may not generally be related with composing as a calling. A portion of these free web based composing tips are:</p><p></p><p>You can discover helpful composing tips for your blog, email, or in your site. Some web based composing tips include: considering what your item will offer and why you need it and how you will convey it. Remember, there is nothing amiss with a creative pitch in the event that you make it convincing. You may likewise need to make reference to individuals that your site ought to be recorded on the top hunt results.</p><p></p><p>Your clients are what drive you to continue assembling and improving your business. On the off chance that you can build up a web based co mposing help network, this is a surefire approach to go.</p><p></p><p>Writing an article can be a simple and fun approach to grow your client base and speak with a more extensive crowd. You can acquire cash through partner promoting utilizing this technique for composing. While your clients love your thoughts, it is ideal to keep it tasteful and helpful so they will buy.</p><p></p><p>Writing and showcasing articles is one of the most serious types of promoting and advertising accessible. An article composing administration can set aside you cash by selling promotions for you. You may discover a few authors to look over for the option to compose. To find out about how to discover top composing administrations, look at this article.</p><p></p><p>Your author ought to have the option to utilize Word and other word preparing programs. Try not to recruit somebody who is unpracticed in arranging your materials. Legitim ate composing instruments can have an immense effect in how your substance is seen by your readers.</p><p></p><p>Whether you are new to theInternet or on the off chance that you have been on the web for a considerable length of time, you will be happy to realize that there are various sites that offer composing help. Begin composing and offer your administrations to individuals. Over the long haul, your notoriety will develop and your odds of employing authors will increment. By following the above tips, you will see that composing is a remunerating career.</p>

The Questions to Ask About Writing an Essay

<h1>The Questions to Ask About Writing an Essay</h1><p>Are you searching for the correct inquiry to pose to a companion who is searching for a couple of tips for composing an article? Have you been searching for a response to this inquiry for at some point now and have concluded that you need assistance with it? There are numerous inquiries to pose on Yahoo Answers. In the event that you have a thought of the point and a companion or two who is searching for help, the subsequent stage is to request that they add to the topic.</p><p></p><p>A normal inquiry is what occurs if the individual whose answer you need is occupied? This probably won't appear to be a serious deal, yet consider what number of expositions you will write in one day, week, month or year. It is ideal to know whether you will have a companion you can request to help you out.</p><p></p><p>How does somebody approach composing an article? It is regularly as basic as expounding on something that is troubling them. What is the most ideal approach to begin composing a paper? Here and there the best spot to begin is with an inquiry concerning writing.</p><p></p><p>I have been inquired as to whether composing is a workmanship. What is the most ideal approach to figure out how to compose a paper? Everybody needs to discover the responses to these inquiries when searching for help on an essay.</p><p></p><p>Writing isn't simple, however it very well may be made simpler by making changes or adding to a starting note and setting off to the following one. Some of the time it is simpler to utilize a beginning and end note and the entire procedure will get simpler to read.</p><p></p><p>Another regular inquiry is how would I get the entirety of my notes together? Another inquiry is what is the simplest method to utilize MS Word? Probably the most ideal approaches to make a wo rd report without any preparation is to utilize Microsoft Word.</p><p></p><p>You can expound on any point for which you have writing to do, and afterward add some completing contacts to your work by utilizing a word processor. One famous MS Word program utilized by numerous individuals is the Word.</p><p></p><p>I have gone through years composing articles and web content, yet the one thing I am generally used to composing is an expert paper. I would now be able to state that I am alright with composing papers. There are numerous different inquiries to pose about composing an exposition, however this was one of the most straightforward ones.</p>

Custom Essay Writing Jobs Tips & Guide

<h1> Custom Essay Writing Jobs Tips &amp; Guide </h1> <p>Therefore, regardless of whether you're making a decent attempt to draft the paper or having an issue with arranging, we have a variety of arrangement that could satisfy your particular necessities. All things considered, regardless of whether your purpose for saying do my exposition is because of time limitations, issues in the study hall or an interest for extra coaching, our organization is to gracefully you with a top notch arrangement, period. You can be sure of excellent work as a predominant amount of time and exertion is set in looking into process. For an understudy, who has bunches of things to care for, saving a considerable amount of time for another exposition consistently can be a modest drag. </p> <p>Today's level of improvement of data advances makes it very simple to find an expert custom composing administration to make your paper for you, on the off chance that you need such support. The interest for understudies to become scholarly composing help was perceived, so there are a few modified paper benefits promptly accessible on the web. Remember that while a better composing administration needs than be moderate to you, it unquestionably shouldn't be the least expensive you may discover. Today, there are a few administrations on the web that give article composing help to individuals. </p> <h2> The Debate Over Custom Essay Writing Jobs </h2> <p>If you're not having the option to finish an article reliably, our custom composing help can assist you with setting it up inside the cutoff time. To set the request with us, you have to round out the buy structure and mention to us what precisely you should be cultivated. In light of the cutoff time and level of value you select, you will get an economical statement for every page that will discover the last cost of your buy. The system for request finishing depends on the customers' direc tions and legitimate sources, yet phenomenal imagination as well. </p> <p>Your article composing employments that it is conceivable to consider other. Perusing is a huge movement connected to composing papers. 1-2-2016 Essay composing administrations are all through the web. </p> <p>Best proficient on-line exposition essayist business is at your administrations. UK based authors are the ones which are creating your substance. Address the master paper authors for any kind of composing venture you will require help with. Indeed, even understudy don't go for one more author to address a paper. </p> <h2> The Custom Essay Writing Jobs Cover Up </h2> <p>Unfortunately, exposition composing is likewise among the most testing undertakings for some, either because of an absence of information or information on the material. It's obvious that there isn't any duplicating and any kind of ghosting work in how to make an article paper. In case you're feeling that you expect somebody to form my exposition as of now, you can only depend on our legit surveys. Besides, creating an article is a far more prominent gadget of learning contrasted with perusing for instance, because of straightforward certainty that in the event that you have the ability to cover unequivocally what you have really found and looked at, it demonstrates that you've perceived the material perfectly.</p> <h2> The Custom Essay Writing Jobs Game </h2> <p>As an outcome, theory composing for understudies of all bores has come to be easy. Today, you will discover a great deal of British scholarly organizations offering paper composing for school, higher school, and college understudies. Spot an instance of the net, articles to understudies who need. It's ridiculous to foresee all understudies in your study hall to have unequivocally a similar application towards contemplates and a comparable measure of enthusiasm for respects to paper composing. </p> <h2> New Step by Step Roadmap for Custom Essay Writing Jobs </h2> <p>For this explanation, you may have confidence your article will be composed by methods for an expert in that separate field. With an article composing administration given by us, you will have a s ignificant asset containing all the information you should make a staggering exposition. You should be wary to make an interesting subject for the paper. </p> <p>You can procure the best outcomes from the perfect papers. Following that, you can get tweaked expositions on the web, conveyed directly to your email. You will be ready to pick the scholastic necessity of the article we make for you to verify you realize your altered paper will fulfill the required evaluation principles. At whatever point you have the on-line specially crafted exposition paper. </p>

Midterm Exam Solution Essay - 1542 Words

Name__________________ ID _______________________ Midterm Exam MBA501 There are 25 multiple choice questions and each question is worth 3 points. 1) Until recently you worked as an accountant, earning $30,000 annually. Then you inherited a piece of commercial real estate bringing in $12,000 in rent annually. You decided to leave your job and operate a video rental store in the office space you inherited. At the end of the first year, your books showed total revenues of $60,000 and total costs of $30,000 for video purchases, utilities, taxes, and supplies. What is the total economic cost of operating the video store? A. $60,000 B. $42,000 C. $30,000†¦show more content†¦the consumer is willing to give up some of good X to get an additional unit of good Y to achieve a higher level of satisfaction. Answer A) 14) Under the buy one, get one free regime, the A. budget line rotates counter-clockwise. B. Budget line shifts outward in a parallel fashion. C. Opportunity set expands. D. indifference curve is changed. Answer C. 15) Suppose the marginal product of labor is 8 and the marginal product of capital is 2. If the wage rate is $4 and the price of capital is $2, then in order to minimize costs the firm should use A. more capital and less labor. B. more labor and less capital. C. three times more capital than labor. D. none of the statements associated with this question are correct. Answer: B 16) Suppose the production function is Q = min {K, 2L}. How much output is produced when 4 units of labor and 9 units of capital are employed? A. 2. B. 4. C. 8. D. 9. Answer: C 17) Suppose the production function is given by Q = 3K + 4L. What is the average product of capital when 10 units of capital and 10 units of labor are employed? A. 3. B. 4. C. 7. D. 45. Answer C. 18) Suppose the production function is given by Q = 3K + 4L. What is the marginal product of capital when 10 units of capital and 10 units of labor are employed? A. 3. B. 4. C. 11. D. 45. Answer A. 19) For the cost function C(Q) = 100 + 2Q + 3Q2, the total variableShow MoreRelatedMidterm Exam Solutions2084 Words   |  9 PagesAFM 391 Winter 2011 Intermediate Financial Accounting 2 University of Waterloo Midterm Exam Solutions Professor Khim Kelly Part A 1) B 2) C 3) A 4) D 5) C 6) B Part B 1) D $4,000,000 (IFRS is applicable because Street is listed on TSE, no agreement was in place at year end). 2) C PV of $8,000,000 at 5% for 15 years. 3) D $540,000 – $435,000 = $105,000 ($600,000 + $72,000) – $540,000 = $132,000. 4) A 5) C = $2.70. 6) BRead MoreMidterm Exam Part 1 Solutions1799 Words   |  8 Pagesï » ¿00Test Week 5 Midterm Exam Part 1 Started 11/12/14 12:52 PM Submitted 11/12/14 3:39 PM Status Needs Grading Attempt Score 40 out of 50 points Time Elapsed 2 hours, 46 minutes out of 2 hours. Instructions This exam consist of 25 multiple choice questions and covers the material in Chapters 1 through 3. 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Possible Danger Signs on Samples of Research Essay You Should Be Aware Of

<h1>Possible Danger Signs on Samples of Research Essay You Should Be Aware Of </h1> <h2> What Is So Fascinating About Samples of Research Essay? </h2> <p>Research Paper arrangement implies dealing with a lot of data. At the point when you get an exploration paper model APA from us, you are guaranteed first class quality. The title of your task naturally decides the exploration you will need to do to have the option to be in a situation to form the paper. Regardless of whether you require an occasion of a presentation in an examination paper or a tweaked draft, we've found approaches to create your custom paper more affordable. </p> <h2> The Argument About Samples of Research Essay </h2> <p>Planning is the strategy which never finishes for a business and is crucially significant in the principal phases of the organization. While some of the absolute best research paper points are found along these lines, you're probably not going t o find your task theme by unwinding underneath a tree. Remember, you're not embarking to lead look into as an approach to demonstrate a point. In case you will direct your own examination, as through a review or a logical investigation, you should plot the exact procedure that you expect to use.</p> <h2> Top Choices of Samples of Research Essay</h2> <p>You needn't bother with a theoretical, as your paper is anything but a protracted article. Uneven and singular issues aren't appropriate for epitome articles. You should simply choose the point that is reasonable for your current paper composing need. </p> <h2>The Truth About Samples of Research Essay </h2> <p>You may likewise get a few limits on our site which will assist you with saving some more cash for future requests or anything you need to spend them on. You ought to do your exploration that the market does at last need what you will offer, whatever items or administrations that y ou will sell. While there are loads of spots where it is conceivable to gain fabulous examples and subjects, about these choices don't ensure quality and custom help. It likewise gives a significant method to networks to ration cash. </p> <p>Specifically, it is about the standards of reference, for example, an APA explore paper design. A letter of assent will in like manner be sent to them together with an example duplicate of the poll which will be utilized, together with the convention of the scientist. Each exposition composing test is promptly accessible for quick download from our broad on-line database. You may be keen on watching another class, for example, and following what composing a few understudies are in actuality doing. </p> <h2> The 30-Second Trick for Samples of Research Essay</h2> <p>The absolute best article subjects on culture are those that you have decided for yourself. Account paper is a concise tale about an occasion. 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Why Choose Economics Essay Samples?

Why Choose Economics Essay Samples?A lot of academic writing projects are carried out on an essay or in a composition. Many students want to be able to master the subject, to write with clarity and without errors.There are plenty of subjects in various subjects and many do not know how to do the work themselves. They get help from a tutor, and through such a course, they learn the tricks of the trade and get to learn the theories of various subjects. However, this is only an intermediary.The problem arises when they do not know where to go on the Internet. They cannot locate any real good sample essay that would suit their needs. The Internet is filled with so many poor quality and fake essays, the only thing that you can do is to identify one or two good ones.You may have gone through the thesis and essay samples and looked through them to find out what's good and what's not so good. Then, you should be able to go back and sort out the ones that work and those that don't. This is wh at will get you up and going with your own topic on economics.You should also get a hint from these samples of research. You will want to know the various techniques used in the writing process. In addition, you will want to know how the essay is written. You will need a few pointers here.The websites will give you some pointers as to the techniques and the methodologies used in different writing courses. For example, if you want to learn the substance of economics, you will want to get a better idea of what the research and methodology involved are.Through the ideas you get from the Economics Essay Samples, you will be able to know how the best writingis done. You will also find out how certain subjects will be written with certain techniques that will assist the writer to really hook the reader. You will be able to get a great background in what you should be doing and what not to do in the whole process.If you want to know about the general concepts of economics, you will certain ly want to read the essays for this and in a world that seems to be completely focused on the global economy, you need to be able to master the subject in order to be able to prosper economically. The only way to learn this is through the proper knowledge about the subject and the proper writing skills to make your ideas come alive.

Writing the Perfect Topic For College Research Paper

<h1>Writing the Perfect Topic For College Research Paper</h1><p>What's a decent point for school inquire about paper? This is regularly an inquiry that numerous understudies have as a main priority as they set out on their scholarly professions. Finding a decent theme for explore paper can be testing, especially since various subjects will work better for various kinds of understudies. Luckily, there are a few hints that you can use to assist you with narrowing down your search.</p><p></p><p>The first and most significant thing to remember is that your point ought to have the option to feature the characteristics that you are known for. For instance, in case you're keen on a region like brain science, you might need to consider a subject that exhibits your aptitude around there. You'll see that there are a few subjects that intrigue to understudies in various manners, so don't believe that the point you picked must be the equivalent for every body. Simply attempt to consider what sort of understudy you are the point at which you're searching for topics.</p><p></p><p>Another key thing to remember is that the subject you decide for your paper must bode well and be intriguing. Understudies who find out about a subject by perusing and afterward doing research have an a lot simpler time getting snared to the theme. Understudies with other premium may experience difficulty concentrating on the theme they're finding out about. Attempt to see a subject that appears as straightforward and can give a sufficient test to keep you interested.</p><p></p><p>Lastly, don't restrict yourself to themes that intrigue you. While you may feel that your theme is directly for you, you probably won't have the option to discover the points that are most appropriate for you. For this situation, it's a smart thought to discover a subject that intrigues another person. Remember that since you appreciat e composing doesn't imply that you need to put your own emotions behind your work.</p><p></p><p>When looking for a decent point for school inquire about paper, remember that there are a few stages you can take to assist you with examining the theme. In the first place, you ought to consistently ensure that you set aside some effort to set up your own theme. Set aside the effort to assemble data from different sources and consider what data you can get from each source.</p><p></p><p>If you're inexperienced with the subject or on the off chance that you don't feel sufficiently certain to expound on it, it's additionally useful to accumulate different conclusions. Ensure that you contemplate the assessments of others who've expounded on the subject before. Toward the day's end, it's essential to search for a subject that you'll appreciate expounding on and one that will stand apart from the rest.</p><p></p><p>Once you've chosen a theme, simply ensure that you remain consistent with it. Thusly, you'll realize that you're remaining consistent with your unique expectation and you'll additionally have the option to build your odds of making a decent point for look into paper.</p>

The Argument About Research Paper Writing Services in Usa

<h1> The Argument About Research Paper Writing Services in Usa</h1> <h2>Research Paper Writing Services in Usa Can Be Fun for Everyone </h2> <p>In the foot of the online website page you will probably get familiar with the all out paper's worth. In numerous occasions, you don't have to pay for your composing administrations until you're enchanted with them. Moreover, altering administrations are substantially less costly than custom example composing. In case you're watching out for the perfect composing administrations on the web, you're in the perfect spot. </p> <p>An systematic research paper centers around an absolutely new bore of the subject. It centers around an absolutely new element of the theme. In the first place, you may need to understand how to direct legitimate research. Your exploration will be satisfied without any preparation. </p> <h2>New Ideas Into Research Paper Writing Services in Usa Never Before Revealed &l t;/h2> <p>During the birthplace of the web page you'll watch the paper that is by and large cost. You may have the option to get an idea concerning the particular reference style that you're relied upon to introduce in your paper. </p> <p>Don't disregard to make reference to confirmations of whatever you've said in the paper. When you illuminate us about every one regarding the paper information, we will begin searching for an appropriate author for your paper. You must verify you don't forget about any fundamental data concerning the paper theme. </p> <h2> Research Paper Writing Services in Usa: No Longer a Mystery </h2> <p>To start with, when you're on another composing site, put forth an attempt to find a couple of numbers. You'll get your paper in a couple of days (or even hours in the event that you'd like it soon). By realizing that you're handling a troublesome research paper, it gets easier to persevere through some speed breakers and hindrances between. </p> <p>You will get your paper in a couple of days (or even hours on the off chance that you might want it soon). The second you realize what sort of research paper you should compose, you're probably going to need to get a theme. An exploration paper is actually the significance of the entire of your scholastic life. Regardless of the condition, your thesis paper will be crap. </p> <p>In case you haven't ever bought a paper on the internet, you should have a lot of inquiries with respect to how your request will be overseen. Consequently, you may have confidence your research project administration will be conveyed with a master. Along these lines, you may have confidence your research project administration will be conveyed by methods for a professional. Along these lines, you may have confidence your research project administration will be conveyed by method for a pro.</p> <p>The theme you select for your innovation papers should be intriguing and should focus on your district of intrigue. You may purchase your quality on-line research projects at least costs. You're not obliged to create a paper that has very troublesome phrasings, unrecognized subjects and things which are difficult to grasp. Our examination paper composing administrations spread a tremendous scope of themes. </p> <p>For a few people, composing articles is amon g the most problematic undertakings on Earth. Proficient it in every case should be a lot of expert. </p> <p>Whenever you are done with any sort of scholarly composition, it's constantly suggested that you complete your amendment. At the point when you recognize what sort of research paper you must compose, you're probably going to need to find a theme. At the point when you comprehend what sort of research paper you should compose, you're probably going to need to find a theme. </p> <p>At any second you realize what kind of research paper you should compose, you're probably going to need to get broadened a subject. At any second you comprehend what sort of research paper you should compose, you'll need to secure a subject. Remember that it could be hard to start and finish the articulation paper without picking up motivation from different various authors. </p> <p>Academic Writing Pro is among the perfect paper composing administrations in the USA which have been shortlisted as the absolute best understudy help. Composing a paper incorporates numerous activities. Composing a few articles is a significant bit of the instructive methodology. </p>

How to Practice How to Write an Essay

How to Practice How to Write an EssayIf you're trying to teach yourself how to write an essay, one of the most effective strategies you can use is to engage in a scenario that illustrates how you will structure your essay. Here are a few ideas you can use to practice.You've heard the saying, 'A writer is only as good as his last word.' How many times have you found yourself saying this? The idea is that if you can't write an engaging essay, you may not be writing at all. You have to remember that every essay begins with an idea and a premise.Your first step in practicing how to write an essay is to identify the content that you think is going to be your topic. In some cases, you can get away with skipping the thesis statement altogether and just outlining your main points. In other cases, however, the thesis is going to be the strongest part of your essay.You might also find that it helps to make a list of your topics and plan out your essay on the basis of the topics. The next step is to look at your outline and make sure that you focus on what makes your topic special.There are a number of different ways to approach the idea of how to write an essay and the assignment itself. One of the most common is to assume that you'll be teaching a group of students. If you take the time to think about how you'll structure your essay, you'll come up with something that seems to work best for your classroom.Another important factor in using examples is the level of difficulty of the assignment. It's always better to discuss the techniques that will be used to prepare a very challenging essay rather than the easy ones. An easier version of the assigned task might be more appropriate for someone who's more comfortable with the level of difficulty of the assignment.Finally, it's a good idea to look at your writing style. Is your style a conversational tone or do you use prose that's more descriptive? How do you write an essay on a specific topic versus a general topic?These are just a few examples of how to practice how to write an essay. If you want to learn more about how to write an essay, don't hesitate to check out the other resources available online.

Essay Writing Sample - Essay Writing Help

Essay Writing Sample - Essay Writing HelpIf you are still a novice in writing essays, you may want to read through the information below. You will find some of the most reliable and effective essay writing samples that you can use. Some of them have been copied from other web sites, but we have provided many links here so that you can have them easily.Most people who are getting ready to write a free essay usually do not bother to read what they wrote and how they presented their ideas. However, if you really want to write a good essay, then you need to do it properly.You should make sure that the first thing that you put in your own essay is the theme of the essay. You must know the general subject of the topic before you begin writing your essay. The main idea of the essay should be clearly established in your mind.Now, you need to be able to express yourself using the words that you have memorized about specific ideas. It is important that the words that you write down do not come out as an accident, but that you have been practiced writing them correctly. This will ensure that the essay you write will be a success.You need to take time to research the subject of the essay. Even if you feel that you know what you need to say, do not be afraid to get a second opinion. Usually, you need to get different opinions from different people and hear them. This will help you get a better idea about the subject and what you will write about.When you are beginning to write an essay, try to avoid plagiarism. The best way to write an essay is to pick one or two different points from a variety of topics and make a comparison of these points. If you find that you are writing the same essay all the time, then you should either learn to adapt the topics better or stop.Once you are finished with your own essay, make sure that you go back and review what you have written. It will help you to write better essays. Reading through the essay writing samples will help you to get mor e ideas and to improve your writing skills.

Sugar Factory Project Free Essays

A PROJECT REPORT ON â€Å" STUDY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD. † AT [pic] -: Submitted By:- AVINASH CHANRDAKANT IGHE -: The Research Guide:- PRO:-D. D. We will write a custom essay sample on Sugar Factory Project or any similar topic only for you Order Now WALKE -: Affiliated To :- University of Pune N. D. M. V. P. Samaj’s Nashik [pic] Institute of Management Research and Technology (IMRT) For The Academic Year 2008 -2009 PREFACE Indirect tax is the one of the most enormous source of fund collection of the Indian government which aids to development expenses and other aspects. Central excise is one aspects of fund/revenue collection. Features of indirect taxes. Government of India needs funds for various purposes like maintenance of law and order, defence, social /health services etc. Government obtains funds from various sources out of which one main source is taxation, Justice Holmes of US Supreme Court has long ago rightly said that tax is the price which we pay for a civilized society. -view echoed in Parshuram Pottery works ltd vs. ITO (1977) 106ITR 1(sc). Taxes are conventionally broadly classified as Direct taxes and indirect taxes. As the name suggest, direct taxes are paid directly and indirect taxes paid indirectly. In the case of indirect taxes, they are paid by one person, but he recovers the same from another person. Thus, the person who actually bears the tax burden pays it indirectly through some other person, Who practically, merely acts as colleting agent of course, he is liable if fails to collect and pay the taxes. Central excise is totally whit the manufacturing company, which company Produce or manufacture excisable goods as per Central Excise Act 1944. Excisable goods indicate which goods failing under Central Excise Act 1944, And it is also must be movable and marketable and must be produce or manufacture in India. Indirect tax structure on goods. †¢ Excise duty 14%, †¢ Education cess 2%, †¢ Secondary and higher secondary education cess 1%, †¢ Vat 12. 50%. Invoice must be have 4 copy 1) Original for buyer. 2) Duplicate for transporter. 3) Third for assesses. 4) Fourth acknowledgement copy. ACKNOWLEDGEMENT It gives me immense pleasure to present this project report on study of Excise Duty Paid out by GABRIEL INDIA LTD. In partial fulfillment of post-graduate course M. B. A. No work can be carried out without the help and guidance of various persons. I am happy to take this opportunity to impress my gratitude to those who have helped me in completing this project report. At the outset, I would like to thank Mr. Kadam Head of Dept. (Excise) of ‘GABRIEL INDIA LTD’ for their valuable advice and guidance during my project completion, also Mr. Doke for timely help concerning various aspects of project. I would be failing in my duty if I do not express my deep sense of gratitude to Prof. D. D. WALKE without his guidance. It wouldn’t have been possible for me to complete this project work. Lastly I would like to thank all professors and staff at I. M. R. T. , my friends and all those persons who contributed directly or indirectly for successful completion of this project. AVINASH C. IGHE DECLARATION I, Avinash Chandrakant Ighe, student of MBA studying in Institute of Management Research Technology, Nashik solemnly declare that the project titled â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD. was carried out by me in partial fulfillment of the MBA program under University of Pune. This project was under taken as part of academic curriculum as per university rules and norms and by no commercial interest or motive. It is my original work and not submitted elsewhere for any other purpose earlier. PLACE: NASIK AVINASH C. IGHE DATE: INDEX |Chapter No. |Contents |Page No. | | 1 | |INTRODUCTION ABOUT THE STUDY | 1-8 | | |1. |Object of the project | 1 | | |1 . 2 |Selection of the Topic for study | 2 | | |1. 3 |Objective of the project | 3 | | |1. 4 |Research methodology | 4 | | | |Scope of the study | 5 | | |1. |Limitation of study | 6 | | |1. 7 |Revenue collection of major taxes in India | 7 | | |1. 8 |Budget changes 2008 | 8 | | | | | | | 2 | |PROFILE OF THE ORGANIZATION | 9-15 | | |2. |Introduction of the Company | 9 | | |2. 2 |Product Profile | 14 | | |2. 3 |Organizational structure | 15 | | | | | | | 3 | |ANALYSIS AND INTERPRETATION OF DATA | 16-53 | | | | | | | | | | | | | | | | | |DDDDDDDATADATA | | | |3. 1 |Topic under study | 16 | | |3. |Key analysis Data presentation | 35 | | | | | | | 4 | |EXECUTIVE SUMMARY | 54-56 | | | | | | | 5 | |CONCLUSIONS FINDING | 57-58 | | | | | | | 6 | |SUGGESTIONS RECOMMENDATIONS | 59 | | | | | | | 7 | |APPENDICES | 60-61 | | |6. 1 |Bibliography | 60 | | |6. |Glossary | 61 | | | | | | 1. Object of the Project In Master in Business Administration, theoretical knowledge is not sufficient. Practica l knowledge got by the project is very useful in our future. MBA has to play quit responsible role as a manager, so that practical knowledge is must for management student. During the project we come across different real life problems. This practical knowledge helps us in future to overcome such problems in the corporate world. The objectives of the project work are as follows: 1. To enable the MBA student to test their theoretical knowledge in practical. 2. To provide training to student by the organization, this is very useful in their future. 3. Preparation of project report is mandatory for every MBA student, that is why the primary objective of any project is fulfill the requirement of the syllabus with the grasping the knowledge. 1. 2Selection of the topic for study Topic selections the one of the important aspect of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. This topic given by project guide was â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD†. Covers all the things related to excise analysis provided by the company. 1. 3Objectives of the project 1. To study procedure of central excise registration. 2. To study E. R. 1 form of central excise. 3. To study applicability of the central excise. 4. To study journey of Cenvat credit. 5. To study process of Cenvat credit taken. 6. To study drawbacks of central excise. 1. 4RESEARCH METHODOLOGY Research methodology is a way to systematically solve the research problem. It may be understood as a science of studying now research is done systematically. In that various steps, those are generally adopted by a researcher in studying his problem along with the logic behind them. Data collection is important step in any project and success of any project will be largely depend upon now much accurate you will be able to collect and how much time, money and effort will be required to collect that necessary data, this is also important step. Data collection plays an important role in research work. Without proper data available for analysis you cannot do the research work accurately. There are two types of data collection methods available. 1) Primary data: – The information about the Company is gathered from the discussion with the employees/staff. 2) Secondary data:- The secondary data collected – The balance sheets as on the date of 31st Dec 2007 for the period of 1st April 2007 to 31st Dec 2007 The methodology of this study has been adopted on the following basis: Study of various Journals, Notes Books. †¢ Collection of Primary Secondary data records of the organization. †¢ Analysis of the collected data for its application. 1. 5Sco pe of the project The excise is the important tax from indirect tax. This project covers all points about excise and also cenvat credit rules and conditions. The central excise law mainly comprise of Central Excise act 1944, Central Excise rules 2002, Cenvat Credit Rule 2004. This project also comprises central excise registration procedure, assessee profile, rules related with central excise, journey of cenvat credit rule, process of cenvat credit taken and drawbacks of central excise. Central excise is source of Indian Government from collection funds. 1. 6 LIMITATIONS OF THE STUDY †¢ Generally company does not allow outsiders to conduct any study or research work in company. Therefore, get the project done in company itself was very difficult. †¢ Due to confidentiality some important information, which are important for the project, could not be collected. †¢ Some of the information lack in accuracy, due to which approximate values were used for the analysis. Hence, the results also reveal approximate values. †¢ The project is based on theoretical guidelines and as per situations prevalent at the time of practical training. Hence, it may not be apply to different situations. †¢ The time span for the project was very short which was of 2 months, which itself acts as a major constraint. Moreover, studying the guidelines and applied it practically within such short time span was a task of great pressure. 1. 7 Revenue collection of major taxes in India [pic] Note:- (1) N. A – not available. (2) Figures in crores. 1. 8 Budget changes 2008. Budget 2007-08 and Finance Bill 2008 was presented before Parliament on 29-02-2008. The changes which are effective immediately or from 1-04-2008 have been discussed at relevant places. The statutory changes and changes in duty rates are summarized in fort pages. Highlights as follows:- †¢ General rate of basic duty reduced from 16% to 14% from1-3-2008. †¢ Rule 6(3) of cenvat credit rule recast to provide for proportionate credit in case where manufacturer is manufacturing both exempted and taxable goods and service provider is providing both taxable as well as exempted services. †¢ In case of deemed manufacturer, simple repacking will be ‘Manufacture’ 1-3-2008. Till now, labeling, re-labeling and also repacking was required. †¢ Service tax on GTA to be paid by cash only. Controversy relating to cenvat credit of outward freight continues. †¢ Strips of plastics for weaving fabric eligible for SSI exemption 1-4-2008. EOU have to pay duty equal to 50% of customs duty plus excise duty 1-3-2008. †¢ NCCD of 1% imposed on mobile phones but NCCD on PFY and pan masala not containing tobacco has been withdrawn. 2. 1 Introduction of the company Gabriel India sets up its facility in Parwanoo in 1978 in collabora tion with Federal Mogul, USA world leader in thin-walled, bimetal engine bearings, the Parwanoo plant is equipped with a fully integrated facility for the manufacture of a complete range of bimetal bearing, bushes, flanges and thrust washes; including manufacturing of powder metal and bimetal strips. In 2004, Gabriel has put up a new plant in Khandsa (Haryana) for anufacture of aluminum tin bearings. Anand Engine bearing division was emerged in 2007 from Gabriel India Ltd and is now called Anand Engine Component Ltd. Anand Engine Component Ltd is a leading suppler of Engine bearings to domestic OEMS and replacement market in the automotive industry as well as other segments such Railway, Marine and power generation. Its product also being exported to several oversea markets. Name of the company: – Gabriel India limited, Address of company: – 29th milestones, Pune-Nashik Highway, Village Kuruli, Tal: Khed, Dist. Pune -410501 (India) Tel. :+91-9922908401/2/3/4 Fax: +91-2 135-261200 www. anandgroupindia. com 1. Capital Employed – $ 43 Million 2. Net Fixed Assets – $ 31 Million 3. Major Products- Shock Absorbers, Strutsand Front Forks. Engine Bearings. 4. HQ Location- Delhi 5. Established – 1961 2. 1. 1Brief history of Gabriel:- 1997 : Started Plant for OE Passenger car shocks 1998 : HMI, Tata Motors Ford India business started 1999 : Toyota Kirloskar business started (Qualis) 2000 : Acquired certification for QS 9000 by BVQI 2001 : HM business started (Lancer) 2003 : Acquired certification for ISO 14000 2003 : Acquired certification for OHSAS 18000 2003 : Maruti business started 003 : Acquired certification for TS 16949 by BVQI 2003 : Acquired certification for Ford. 2004 : GMI business started. 2. 1. 2 Mission of the Company:- The mission statement of Gabriel is:- â€Å"To champion and accelerate learning by providing world-class technical and managerial solution and act as the hub for transfer of learning throughout the group. † Basic philosophy behind that is â€Å"Increase of value contribution customer satisfaction† which means elimination of non value added activities and emphasis on value stream way of thinking rather than the traditional functional way of thinking. 2. 1. 3 Logo of the Company:- pic] 2. 1. 4 Location of the production: – Company has six branches in India. It is as follows. †¢ Pune. †¢ Dewas. †¢ Hosur. †¢ Parwnaoo (Himachal Pradesh). †¢ Nashik. †¢ Gurgoan. 2. 1. 5 Production capacity:- 1) Struts 1. 5 Million units per annum. 2) Front Forks 1. 5 Million units per annum. 3) Shock Absorbers 10. 0 Million unit per annum. 2. 1. 6 Certification of the Company:- 1:-ISO9002 – Nashik, Hosur, Parwanoo. 2:-ISO14001 – Hosur, Dewas, Pune. 3:-QS9000 – Hosur, Dewas, Nashik. 4:-ISO16949 – Hosur, Pune, Dewas. 5:-OHSAS 18001 – Hosur, Dewas, Pune. 2. 1. 7 Ride control global product range. |Twin tube shocks (gas). | |Twin tube shocks (non-gas). |Mono tube s hocks. | |Spring seat shocks (semi-strut). | |Cab suspension damper. | |Steering damper. | |Strut cartridges. | |McPherson struts. | |Self leveling shocks. | |Active suspension. | |Suspension corner module. | 2. 1. 7 Gabriel Pune [pic] 2. 2Product profile:- [pic] [pic] 2. 3 Organizational chart :- Deep C Anand Foundation Mr. S. G. Kulkarni (D. G. M finance) Mr. A. Vispute Mr. S. Das (Sr. manager) Manager) Mr. M. Dalal Mr. S. Agnihotri Mr. A. Mane Mr. T. J. Kadam (A. M) (A. M) (A. M) (A. M) Miss. Harivanda Mr. A. P. Doke (Asst. ) (Officer) Mr. R. M. Wadekar Mr. M. D. Pardeshi 3. 1 TOPIC UNDER STUDY 3. 1. 1 Theoretical background :- 1) Journey of Central Excise. 2) Central Excise Act 1944. 3) Central Excise Rules 2002. 4) Cenvat Credit Rule 2004. ) Registration procedure of central excise. 6) E. R. 1 form, analysis and format. 3. 1. 2 Journey of Central Excise. Available historical evidence on the organized forms of commodity taxation shows that duty on two commodities – salt and liquor – was levied during flourishing Mauryan period (5% to 10%). During Mughal period, tax on manufactured goods was extended to indigo, cotton, soap, edible oil, tobacco and salt. Early British Rule imposed duty on dairy products, handlooms, leather products. Iron and steel. Excise, as we understand it today, was 1st introduced on cotton yarn in 1894, mainly to check exports of Indian textiles to USA, China, Japan and Hong Kong. Subsequently, excise net was widened and it was imposed on motor spirit (1917), kerosene (1922), Silver (1930), Sugar and matches (1934). More items were covered under excise in 1943. Development of Excise Law Initially, separate Act used to be introduced for each commodity. Thus, by 1944, there were 16 each enactment. All these were consolidated and a consolidating Act was passed in 1944(which is still in force). The consolidated act included various items called Tariff Items (TI) – like Sugar (TI-1), Coffee (TI-2), Tea (TI-3) etc. More and more items were added each year, usually at the time of Budget. Finally, residual item – called Not Elsewhere specified (NES) (TI-68)-was introduced w. e. f. 1-3-1975. Thus, effectively, all items were covered. Duty on TI – 68 was 1% in the beginning, which was raised in stages to 12%. Central Excise Tariff :- Since tariff item were added from time to time, the arrangement and sequence of each was not tariff item was not scientific and logical as items were added in the Schedule to central Excise Act from time to time. In the meanwhile, International Standards were developed for classification of goods and Customs Tariff in India was revised to fall in line with International Standards for classification. Excise tariff was also revised and Central Excise Tariff Act, 1985 was brought into effect from 1-3-1986. Thus, only 15 commodities were covered in 1944, against over 1,300 commodities covered in 1994. MODVAT in 1986 :– Modvat was introduced w. e. f. 1-3-1986, to avoid cascading effect of taxation. Coverage of MODVAT was increased over a period of time and now most of the inputs (except a few), are eligible. MODVAT was extended to capital goods and petroleum products in March 94. (MODVAT was renamed as CENVAT w. e. f. 1-4-2000) Other landmarks – until 1938, excise duties were administered by provincial (Now called State) Governments. Central Excise and Salt Revenue Department was established in 1938. Changes in recent times:- Some important changes in recent times are as follows: 1-4-2000 – Basic Excise Duty will be 16%on almost on all commodities. Branded goods manufactured by SSI in rural area will be exempted from duty. 1-4-2000 – Modvat was renamed as Cenvat. New Cenvat rules 57 AK introduced Duty payment on fortnightly basic, instead of at every time before clearance. 1-7-2000 – All statutory records abolished. Department will rely on private records of assessee. New Valuation section 4 and new Valuation rules introduced. 1-7-2001- New Central Excise Rules made effective and earlier Central Excise Rules, 1944 scrapped. Many procedural simplifications made. September, 2001 – CBEC released ‘New Central Excise Manual, 2001’ and ‘Custom Manual, 2001’. Basically, these are consolidation of many previous trade notices, public notices and CBEC circulars. In addition, general information about customs and excise law is contained in these manual. 9-7-2004 – Introduction of Education Cess @ 2% of duty or tax, Textile Articles practically out of excise net. 10-9-2004 – Integration of Cenvat Credit of Excise duty on goods and service tax. Credit is inter-changeable. 1-1-2005 – Service tax on Goods Transport Agency. Tax payable by consignor/consignee paying freight. 28-2-2005 – Central Excise Tariff converted from 6 digits to 8 digits. 1-3-2006 – AED (GSI) fully exempted. SED merged with basic excise duty. 13-7-2006 – department can provisionally attach property of a person to whom show cause notice has been served (section 11DDA of CEA). Basic procedure in Central Excise As per section 6 of CEA, registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act (b) wholesale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act. As per rule 9 of Central Excise Rules, every person who produces, manufacturers, carries on trade, holds private store room or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue notification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9(1). It has been clarified that registration granted in earlier old rule 174 will be valued under new rules. 3. 1. 3 Central Excise act 1944 (sec 40) This is the first act which gave the power to excise officer for provision of collecting the excise or taking action of arrest, penalty, Valuation. Nature of Excise Act The basic condition for levy of Excise Duty:- 1) The duty is on goods. 2) The goods must be excisable. 3) The goods must be produced or manufactured with aid of power. 4) Such production must be in India. 5) Goods must be movable and marketable. 3. 1. 4 Central Excise Rules 2002 Rule 1:-Short title, extent and commencement. Rule 2: – Definition of. Act †¢ Assessment †¢ Assesses †¢ Board †¢ Duty †¢ Notification †¢ Tariff act †¢ Warehouse Rule 3: – Appointment and jurisdiction of central excise officer. Rule 4: – Duty payable on removal. (Molasses) Every person who produce or manufacture any excisable goods, or who store s uch goods in a warehouse, shall pay the duty livable on such goods in the manner provided in the rule 8 under any law, and no excisable goods, on which any duty is payable, shall be removed without payment of duty from any place, where they are produce or manufactured, or from a warehouse, unless otherwise provided. Rule 5: – Date for determination of duty and tariff valuation. If any excisable are used within the factory, the date of removable of such shall mean the date on which the goods are issued for such use. Rule 6: – Assessment of duty. The assessee shall himself assess the duty payable on any excisable goods. Rule 7: – Provisional assessment. The Assistant Commissioner of central excise or the deputy commissioner of central excise, as may be required for finalizing the assessment, the is available, but within a period not exceeding six months from the date of the communication of the order issued under sub rule (1). Rule 8: – Manner of payment. The duty on the goods removed from the factory or the warehouse during a month shall be paid. Rule 9:-Registration. Any person who produces, manufacture, carries on trade, holds privet store-room or warehouse or otherwise uses excisable goods, shall get registered. Rule 10:-Daily stock account. All such records shall be preserved for a period of five years Immediately after the financial year to which such records pertain. Rule 11:-Goods to be removed on invoice. No excisable goods shall be removed from a factory or a warehouse except under an invoice singed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the inspector of central or the superintendent of central excise before the cigarettes are removed from the factory. Rule 12:-Return to filing Provided that an assesses manufacturing pan masala failing under tariff item 21 06 90 20 or pan masala containing tobacco failing under tariff item 24 09 99 90, shall also file, along with the return ,for the month which the said return relates, a statement summarizing Rule 13: – Export without payment of duty. †¢ Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacture or any other premises, as may be approved by the commissioner. †¢ Any material may be removed without payment of duty from a factory of the producer or the any other premises, for use in the manufacture or processing of the goods which are exported, as may be approved by the commissioner. †¢ The export under sub rule (1) or sub rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. Rule 14: – Warehousing provision. The central government may be notification, extend the fac ility of removal of any excisable goods from the factory of production to a warehouses to another warehouses without of payment duty. †¢ The facility under sub-rule (1) shall be available subject to such condition, including penalty and interest, limitation with respect to the period for which the goods may remain in the warehouse and safeguard and procedure including in the related to the dispatch, movement, receipt, accountable and disposal of such goods may be specified by the Board. 3. 1. 5 Cenvat credit rule 2004. (rule 16) Dated 10/9/2004 amended. Government appointed Dr. Vijay Kelkar for recommending tax reforms and as part of the report. Union budget 2003-2004 clearly recommendation of Kelkar committee have been accepted. A new rule 12 A was inserted vide notification no: 19/2006, dated 30/09/2006. which deals with the procedure and facilities for large tax payer, particularly with reference to the following aspects. 1) Removal of input or capital goods by a large tax payer through a transfer challan/invoice. 2) Transfer of cenvat available with one of the units of the large taxpayer to his other registered premises through a transfer challan. Cenvat credit rule deals with as follows goods, Rules 1 :- Capital goods †¢ All goods failing under chapter 82,84,85,90 heading no 68. 02. †¢ Pollution control equipment. †¢ Component, spares and accessories of the goods. Specified (1) (2) above. †¢ Moulds and dies, jigs and fixtures. Refractory and material. †¢ Tubes and pipes and fitting. †¢ Storage tank. Note:-office equipment and appliance in an industry and hence credit cannot be valid. Rules 2 :- Inputs All goods and raw material Except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. Rule: – 3 A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit. †¢ The duty of excise of specified in the first schedule to the Excise Tariff Act, livable under the excise act. †¢ The duty of excise specified in the second schedule to the Excise Tariff Act. The education cess on excisable goods under section 91. Rule:-4 Condition for allowing CENVAT credit. The cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Rule: – 5 Refund of CENVAT credit to units in specified areas. For the purposes of this rule, â€Å"duty† means the duties specified in the sub rule (1) of rule 3 of these rules. Rule: – 6 Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. Rule: – 7 Distribution of credit on inputs by the office or any other premise of output service provider. A provider of output services shall be allowed to take credit on inputs and capital goods received on the basis of an invoice or a bill or a bill a challan issued by an office or premises of the said provider of output service, which receives invoice, issued in terms of the provision of the central excise rules, 2002, towards the purchase of inputs and capital goods. Rule: – 8 Storage of inputs outside the factory of the manufacturing. Rule: – 9 Documents and accounts. (1) An invoice. (2) A supplementary invoice. (3) A bill of entry. (4) A certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post office. Rule: -10 Transfer of cenvat credit. Rule: – 11 Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, state of Jammu and Kashmir and state of Sikkim. Rule: – 12 Power of central government to notify goods for deemed cenvat credit. Rule: – 13 Recovery of cenvat credit wrongly taken or erroneously refunded. Where the cenvat credit has been taken or utilize wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provision of section 11A B of the excise act or section 73 and 75 of the finance act. Rule: – 14 Supplementary provision. Any notification, circular, instruction standing order trade notice or other order trade issued under the Cenvat Credit Rule 2002, by the Central Government, the central board of excise and customs, the chief commissioner of central excise, and in fore of the commencement of these rules, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued under the corresponding provision of these rules. 6. Registration procedure of Central Excise As per section 6 of CEA 1944, Registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act b(b) wholesale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act. As per rule 9 of central excise rules, every person who produces, manufacturers, carries on trade, holds privet store room or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue notification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9 (1) use the world shall. It has been clarified that registration granted in earlier old rule 174 will be valued under new rules. 1. Application for registration:- Before starting production of excisable goods or dealership for the purpose of issuing invoice to pass Cenvat credit, registration should be obtained. The Application Forms specified for this purpose are given in Annexure (Form A1 for all persons except certain textile processors/cheroot manufacturers). Separate Forms A2 is prescribed for registration of Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readymade garments. Form A3 is the application for registration specified for manufacturers of hand – rolled cheroots tobacco falling under sub – heading 2402. 00 of Central Excise Tariff. The application should be submitted in duplicate to the jurisdictional Deputy/ Asst. Commissioner of Central Excise. An attested copy of permanent Account Number (PAN) allotted by Income Tax Department should be enclosed with the application. Under the New Central Excise Registration Procedure for Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readymade garments, the C. B. E. and C. through Circular No. 708/24/2003- CX, dated 23-4-2003[2003(153) E. L. T(T63)], asked departmental officers to issue registrations even if PAN is not available. 2. Registrations Certificate:- The Registrations Certificate in prescribed format [Form RC-Annexure-2] will be issued within seven days. Normally, RC can be obtained across the table on the date of application itself. Verification of the premises will be made later. 3. Permanent nature of RC:- Registrations Certificate, once issued, is permanent except when it is suspended or revoked. RC is not required to be renewed. 4. No fee for Registration:- Registrations Certificate is issued free of charge and there is no fee prescribed for the same. 5. Same form for intimation of changes:- The same application form is to be used for intimating any change in the information furnished originally at the time of applying for Registrations Certificate. Manufacture of new or additional products need not be intimated. 6. Transfer of Business:- Excise registration is premises-specific. But it is non-transferable and hence, when the business is transferred to another person by way of sale or lease, the taking over the business (transferee) should take fresh registration in this name. 7. Change in the Constitution:- If the entity holding Central Excise Registration is a firm or company or association of persons, any change in the constitutions should be intimated to the concerned Central Excise Officer within 30 days. 8. De- Registration:- If the business is not carried, Registrations Certificate should be surrendered to the superintendent of Central Excise. A declaration specified for this purpose [Annexure-3] should be given while surrendering RC. 9. Quoting RC Number:- The PAN- based Excise registration number is required to be printed on top of all Central Excise invoices, duty challans, PLA other Forms /documents. Textile units coming into Excise fold for the first time can clear their goods and pay duty pending grand of registration. 10. Revocation or suspension of registration:- For contravention of provisions of Central Excise Act, 1944/ Central Excise Rules, 2002 and other specified offences, RC can be suspended or revoked by the deputy/Assistant Commissioner. As there are separate penal provisions to take care of various infractions, this is seldom resorted to. 3. 1. 7 Analysis and detail of Excise Return Form: – Excise Return (E. R. -1) form :- Excise Return (E. R. -1) form is the most important document of excise return. Rule 12 of the Central Excise Rules, 2002 and rule 9(7) of CENVAT Rules, 2004. Each E. R. 1 form have two copies one is original and other is duplicate this document use for return of excisable goods and availment of cenvat credit for the month. Includes details of the manufacture, clearance and duty payable also detail of goods item code, registration number, name of the company, address, quantity manufactured, and quantity cleared assessable value etc. E. R. 1 form has details about basic excise duty 14%, education cess 2% and secondary and higher education cess. Attached all detailed value, item code number, description and also detail of cenvat credit availment and utilized. E. R. 1 form has details about cenvat input goods, cenvat capital goods, and cenvat service tax. The following points are include in cenvat credit availment and utilized. †¢ Credit on manufacture invoice. †¢ Credit taken on Dealers invoices. †¢ Credit taken on capital goods. †¢ Credit taken on input services. †¢ Credit taken on imported capital goods. Credits taken from inter unit transfer of credit by a large taxpayer. E. R. 1 form include Self assessment memorandum, acknowledgment and lastly authorized signature and name. 3 . 1. 8 CENVAT Credit Process:- (1) Cenvat credit is allowed to offset duty liability on final product services. Hence, as per rule, Cenvat credit is not allowed on quantity of inputs and input service used exclusively in the manufacturer of exempted goods/ services. If cenvat credit is availed on inputs and input services used in the manufacture or rendering of both dutiable and exempted goods or services, 10% of total price (excluding sales tax and other taxes if any paid) shall be paid. The output service provider shall utilize credit only credit only to the extent of an amount not exceeding 20% of the amount of service tax payable or taxable output service. Now sub-rule (3A) in Rule 6 Vide Notification No. 10/2008-C. E. (N. T. ), dated 1-3-2008. (w. e. f. 1-4-2008) provides for reversal of credit attributable to the input and input services used in the manufacture of exempted goods as per the prescribed in the said rule. (2) The condition of 10% payment is not applicable if separate accounts of receipt, consumption and inventory of such inputs or input service are maintained cenvat credit is taken on that quantity of inputs and input services used in the manufacture of dutiable goods/ taxable service only. In respect of certain specified services, such restriction doses not operate. Thus credit is allowed on the service tax pay without the requirement of maintaining separate accounts to consulting engineer, architect, and interior decorator, management consultant, real estate agent, commissioning and instillation service, technical inspection and certification service, commercial or industrial construction service security, security agency, scientific or technical consultancy, banking and financial services, life insurance services, technical testing and analysis service, maintenance or repair service and intellectual property service, if these or not used exclusively for providing exempted output services. In the case of general insurance service, when both taxable and exempted services are provided, an optional scheme, utilize Cenvat credit attributable to inputs/ input services used in providing taxable services, has been provided. (3) For manufactured of certain specified exempted goods manufacturer shall pay an amount equivalent to Cenvat credit attributable to inputs and input services used in or in relation to manufacture of such final products. These products are: A – Goods falling within heading No. 2207 of the First Schedule to the Tariff Act; (Ethyl alcohol and other spirits, denatured, of any strength); B – Low sulphur Heavy Stock (LSHS) used in the generation of electricity; C – Naphtha (RN) used in the manufacture of fertilizer; D -. Newsprint, in rolls and sheets, falling within heading No 48. 1 of Central excise tariff; E – Final products failing within chapters 50 to 63 Central excise tariff; F – Naphtha (RN) furnace oil used for gener ation of electricity; G – Goods supplied to defense projects or to the Ministry of Defense for official purposes, under any of the specified notifications; H – Liquefied Petroleum Gases (LPG) falling within item 27111200, 2711300 and 27111900 of the said First Schedule; I – Kerosene for ultimate sale through Public Distribution System. If the above producer is not followed the assessee will be liable not only for recovery under Rule 14 of Cenvat Credit Rule, 2004, but also for interest penalty. (4) Amount of 8% paid (now 10% under Rule 6) while clearing non-dutiable goods and realized from customers was held as not recoverable under section 11D of Central Excise Act, 1944 – Unison Metals Ltd. V. commissioner, 2006 (204) E. L. T. 323(Tri. -LB). But if the amount was collected in respect of dutiable goods, the same Larger Bench judgment says, real identity of the amount collected is not relevant for section 11D; whether the collection ‘represented duty’ of excise alone is relevant. (5) As per new condition â€Å"(d)† in Rule 6(3), the output service provider in the case of general insurance service has to intimate the option in writing to utilize Cenvat attributable to inputs and input services in providing taxable output services to the Range Superintendent, giving prescribed details. The option once exercised cannot be withdrawn during the remaining part of the financial year. (6) Credit is not admissible on capital goods used exclusively in manufacture of exempted goods/rendering of exempted services. 7) Under Rule 6 (3), no distinction is to be made between intended final product and unintended emergency of by – product – 2007 (208) E. L. T. 25(Tri. -LB) – Rallies India Ltd. v. CC E. (8) The substantive provisions of Rule 6 as contain in sub-rule (1),(2) and (3) shall not apply for exempted goods cleared either to :- ? SEZ Unit, ? 100% EOU, ? EHTP,STP unit, ? United Nations or an International Organization for their official use or supplied to projects listed in Notification No. 108/95 – C. E. , or ? For export under bond under Rule 19 of the Central Excise Rules, 2002. [ C. B. E. C. circular No. 785/18/2004 – CX. , dated 17-5-2004 – 2004 (167) E. L. T. T35] ? Gold or Silver arising in the course of manufacture of copper or zinc by smelting, or, All goods which are exempt from the basic duties of Customs and the additional duty (C. V. D. ) when imported into India and supplied against International competitive bidding in terms of Notification No. 6/2006 – C. E. 2. KEY ANALYSIS DATA PRESENTATION 3. 2. 1 EXCISE DATA OF THE COMPANY :- Financial highlight of the period 1st April 2004 to 31st March 2008 A. Value of clearance goods. |S. R. |Particulars |2004 – 2005 |2005 – 2006 |2006 – 2007 |2007 – 2008 | |1 |Domestic clearance |774200060 |1001839000 |1024535335. 87 |761355812. 0 | |2 |Scrap |2990434 |4460621 |4406276 |3947935 | | | | | | | | |3 |Export clearance |11270 |2740620 |5150444 |1958831 | |4 |Other |26581926 |29447903 |8895151. 08 |00. 00 | |5 |Total clearance |803783690 |103783690 |1042987207. 15 |767262578. 50 | B. Central excise duty. |S. R. Particulars |2004 – 2005 |2005 – 2006 |200 6 – 2007 |2007 – 2008 | |1 |Payment in PLA |48740016 |53681491 |41367098 |26186202 | | | | | | | | |2 |Payment through cenvat credit |90119634 |112750237 |169196919 |100193615 | | | | | | | | | | | | | | | |3 | Total |138859650 |166431728 |210564017 |126379817 | | | | | | | | | | | | | | | C. Cenvat credit taken. |S. R | Particulars |2004 – 2005 |2005 – 2006 |2006 – 2007 |2007 – 2008 | |1 |On capital goods |4958440 |4773122 |8147200 |7764147 | | | | | | | | |2 |On input goods |87752967 |109226355 |153488966 |86673644 | | | | | | | | |3 |On input services |165307 |311808 |4044501 |3008152 | | | | | | | | | | | | | | |4 | Total |91776714 |114311285 |165680667 |97445943 | | | | | | | | | | | | | | | Passenger cars in India- Share of Business The following chart shows market share of Gabriel India ltd. Conclusion:- The above pie chart shows Gabriel is the enormous producer in the India which produces automotive components. Gabriel covered about 63%production and other companies covered only 37%. It is indicating Gabriel very important company for the Indian automobile sector. Central excise paid by Gabriel: (Payment in PLA, payment through cenvat credit) The following chart shows payment through personal ledger account and cenvat credit. Conclusion:- The above chart shows central excise payment through personal ledger account and cenvat credit. Cenvat credit is the most important element of excise. As per above chart company paid continuously excise from personal ledger account and continuously growth in payment of duty. Total excise payment of Gabriel (from 2001 to 2008) The following pie chart shows excise payment of Gabriel India ltd. ll payment shows in parentage from 2001 – 02 to 2007 – 08 [pic] Conclusion :- The above chart shows every year increase the total value of excise clearance, that means Gabriel have incessantly growth and also paid the duty regularly. Cenvat credit taken :- The following bar graph shows cenvat credit taken by Gabriel India ltd. The following value shows Capital goods, Input goods and Input Services. [pic] Conclusion :- The above hart shows value of Capital goods, Input goods and Input Services in graphically. As per above chart input goods is one most important goods for cenvat credit and large commitment for cenvat credit. Capital goods and input services covered very small area of cenvat credit. | |[See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004] | |   |   |   |   | |Large Taxpayer unit opted for (Name of City) |   | |   | |   |   |   |   |   | |   |   |   |   |   |   | |Name of the assessee | |   | 29-Mile Stone Pune – Nasik Highway |   | |   |   | |   |Village Kuruli, Pune-410501 |   | |  3. Details of the manufacture, clearance and duty payable: |   | |   |   |   |   |   | |1 |Motor Vehicle parts Accessories : Shock |8708. 00 | | 14 % | | |Absorber Struts / Kits/Tube | | | | | | | |- | | |2 |Tools Dies |8207. 00 | – |14 % | |3 |Waste Scrap of Steel |7204. 90 | – |14 % | 2. List of the principal inputs and capital goods used by the assessee. A) Inputs :- 1) MS Steel Tubes 2) Bright Bar 3) Sintered parts. B) Capital Goods: – As per Annex- G. 4. Brief details of the revenue for the list three years in the Performa given below. |Year. |Total duty paid |Total duty paid through CENVAAT | Total duty | | |PLA |Inputs Cap. Goods | | | | | |payment | | |(In Rs. ) |(In Rs. ) | | | | | |(In Rs. | | | | Inputs /Cap. Goods | | |2002-2003 |28871497 |42919868 / 3224062 | 75015427 | |2003-2004 |39091938 | 61721263 / | 104876428 | | | |4063257 | | |2004-2005 |48740016 | 86010192 / 3369064 | 138119272 | C. SUMMARY OF AUDIT RESULTS Date of preparation 22. 09. 2002 W/P No_____________ Provide an outline of all objections , which involve short/non levy/collection of Duty, amount (say under Sec. 1D), irregular availment / utilization of credit, Irregular payment of refund and non -payment of interest due. Details of objection Of technical /procedural in nature without involving revenue / credit / interest /amounts should also be mentio ned . Indicate whether the assessee has agreed to the objection and if so , has made spot payment (if so details thereof). D. PRELIMINARY OR DISK REVIEW: Date of preparationW/P No_____________ 1. Give reasons for selection of the unit for audit this time (as informed by Planning Cell) The Company has paid Central Excise Duty between 1 to 2 crores through PLA for the last three years; therefore according to the CBEC letter F. No. 598/35/2001-CX DT. 09. 11. 2001, the company has been selected for EA-2000 Audit, under new standard audit programmer 2. The auditor should check whether the Assessee Master File (refer to in Annexure A and B of New SAP) is available in IAD and whether the same is complete. If not the auditor should complete the same as for as possible from the information available in the office. Go through the information available in Assessee Master File. Identify and mention (with justifications), the areas or issues those merit verification during the conduct of audit (refer Para 3. 4. 2 of New SAP) No Assessee Master File has been maintained in IAD. However, now it is being prepared. (i) Obtain and study other documents illustrated in para 3. 4. 2 and Annexure G of New SAP and conduct examination as illustrated in Annexure D of New SAP. List Out the documents studied. 1) Balance Sheet 2) Clearances for last three years 3) Classification list 4) Modvat Declaration (ii) Identify and mention (with justifications), the areas or issues those merit Verification during the conduct of audit (refer para 3. 4. 2 of New SAP). In the balance sheet for the year 2003-04 it is observe that the company has shown Other income Rs. 50,163,700/- the detail of the same are required to be verified (See Annexure â€Å"A†) 3. Work out sum of the important financial ratios as mentioned in para 3. 4. 3 and Annexure C of New SAP. Mention the important indicators which require detailed Verification during the conduct of audit. From the balance sheet for the year 2000-01 2001-02 it is observed that the company have not taken any term loan from bank but during the year 1996-97 the company has taken term loan from ICICI, SBI Patiyala, Deutche bank for installation an of plant as well as purchase of assets. Further the company has not taken major advances from their customers. 4. Mention charges in the law and rates of duty pertaining to the products manufactured and inputs since previous audit. There is no change in rates of duty for products manufactured and inputs since last audit. 5. Mention details of Anti-evasion cases booked in recent past or are in progress and Past audit objections, which have not been settled so far by way of assessee acceptance, Adjudication, appeals etc. No anti-evasion cases booked in recent or past, Audit objections are pending related to service tax on Tech. know how and clearance to Sister Unit, Non payment of interest on rate escalation charges 6. Observation of the Auditor on any other issue emerging during Desk Review. E. GATHERING AND DOCUMENTIING SYSTEMS INFORMATION INTERVIEWS Date of preparation: 16. 09. 2 to 18. 09. 02W/P No_____________ Person (s) Interviewed, their designation and dates of interview. |Person |Designation |Date of interview | |Mr. Sanjay Agrawal |Sr. Manager, Finance | | |Mr. B. Rao |Sr. Manager Production | | Whether the assessee’s as submitted list of all documents maintained in respect of items mentioned und er Para 3. 4. 7 of New SAP. Yes the assessee has submitted the list of all documents i. e. Trial balance, Balance Sheet, profit loss account, Sales tax returns, Income tax returns, Purchase Sales ledger Give the gist of interviews especially in respect of i) related ventures , business with these ventures and annual volume of such Transactions, ii) relationships with the unit and its owners/shareholders , iii) the head office /registered office of the unit , location of its operations and location of its accounting records Head Office/Factory: Kuruli, Pune- Nasik Highway, Tal -Khed, Dist-Pune. iv) whether Company is an ancillary unit or independent unit of productions: It is an independent Unit. v) Any organizational or systems changes that has occurred since last audit CENVAT TO PLA RATIO (in 000) Year |PLA |CENVAT |Ratio | |2003-04 |39092 |65785 |37:63 | |2004-05 |4874 |89379 |35:66 | Excise Duty to Turnover Ratio (in 000) |Year |Excise duty |Turnover |Ratio | |2003-04 |104877 | | % | |2004-05 |138119 | | % | AUDIT PLAN: (Please see para 3,4,22 to 3,4,24 and Annexure J of NEW SAP) Date of preparation 14. 01. 2006 W/P No_____________ Audit Plan approved by___________ ) The Audit Plan must be based on the issues identified in the previous stops as to be verified during the conduct of audit and must be specific in the following format(also given in Annexure J of New SAP) |Srno |Subject No |Specific issue |Source Document |Field Document |Coverage Period |Selection |Verification | | | | | | | |Criteria |Paper No | |1 |Capital goods |Credit availed on |1. Invoice |1)purchase register|December, |Company | 1 | | | |capital goods | |/ |2001. |Availed | | | | |installation |2. RT 12 |order | |Credit in | | | | | | | | |Capital goods of | | | | | |3. Balnce |2) Asset | |Rs. lakhs for | | | | | |sheet |Register, | |the month of Dec. | | | | | | | | |2001. | | | | | |4. Delivery |3)Installatn | | | | | | | |Challan |certificate | | | | | | | | | | | | | | | | |5. Cenvat A/c |4)Gate | | | | | | | |Register. |register | | | | | | | | | | | | | | | | | |5) Issue slip | | | | | | | | | | | | | |2 |Credit on input|Credit availed on |1). Export |1). Purchase |November, 2001. |Company has |2 | | | |inputs of |Invoices |Register, | |availed CENVAT | | | | |utilization |2). RT 12 |2) Purchase | |Credit of | | | | | |3). Balance |order, | |Rs. 62 lakhs | | | | | |sheet |3) Gate | |On input for the| | | | | |4). CENVAT A/c |register, | |month of Nov. | | | | | |register |4). Issue slip | |2001 and March | | | | | | |5) Stock | |2002 | | | | | | |statement. | | | | |3 |Export |Export under bond |1). RT 12 |1). Purchase order,|August, 2001, |Company has | 3 | | | |/ rebate |2). ARE I |2).. Shipping | |exported | | | | | |3) Invoice |bill | |excisable product| | | | | |4). UT1. |3).. Delivery | |under UT | | | | | |5) RG1 |challan | |amounting to Rs, | | | | | | |4). Packing slip, | |30012993 | | | | | | |5). Proof of | | | | | | | | |export, | | | | | | | | |6) Sales register. | | | | |4 |Waste and scrap|Clearance of steel|1). RT 12 |1). Balance sheet. |March 2002 |Company has | 4 | | |of steel |scrap |2). Invoice, |2). Sales register,| |cleared maximum | | | | | |3). Delivery |3).. Tender copy, | |steel scrap in | | | | | |challan, |4). Weight | |March 2002 | | | | | |4). RG1 |slip, | | | | | | | |5) Prodn. Clearance |5) Gate register | | | | | | | |Statement for | | | | | | | | |2001-02 | | | | | |5 |Consulting |Expenditure on |1). Agreement |1). RBI Permission |1997-98 |1997-98 onwards | 5 | | |Engineer |technical know-how|2). Balance |2). Party |Onwards |to August 2002 | | | | |i. e. |Sheet |Ledger, | | | | | | |Consulting | |3) Payment | | | | | | |Engineer | |particular | | | | EXECUTIVE SUMMARY The project titled as â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD† Was done at Gabriel India Ltd Pune. Indirect tax is the one of the most enormous source of fund collection of the Indian government which aids to development expenses and other aspects. Central excise is one aspects of fund/revenue collection. Selection of the topic is one of the important aspects of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. The project is based on the Total excise paid by company also its registration procedure, cenvat credit taken, E. R. 1 form and various rules. The objectives of this project was – 1) To study procedure of central excise registration. 2) To study E. R. 1 form of central excise. ) To study various rule of the central excise. 4) To study journey of Cenvat credit. 5) To study process of Cenvat credit taken. 6) To the study drawbacks of central excise. The central excise tax one of the most important aspects. Every manuf act How to cite Sugar Factory Project, Papers