Lab Report Electrical Conductivity Essays

Lab Report Electrical Conductivity Essays Lab Report Electrical Conductivity Paper Lab Report Electrical Conductivity Paper When an ionic compound forms, the anion transfers an electron to the action which creates an electrostatic bond and an electrically neutral compound. Also, they readily solve in aqueous solutions and are good conductors of heat and electricity. Further, ionic compounds can be classified as either strong conductors or weak conductors. In contrast, molecular compounds are formed from non-metals. Molecular compounds share electrons between atoms forming a covalent bond. In general, molecular compounds do not dissolve readily in solution and are poor conductors of heat and electricity. They are classified as Nan-electrolyte compounds. The reason of why electrolytes or ionic compounds are supposed to conduct electricity is because of the charge of the molecule, ionic compounds can have either a really positive or a really negative charge. This charge in the molecule makes it easier to electrons to move from molecule to molecule; therefore an electric current is generated. On the other hand, covalent compounds, either polar or non-polar, are not capable of conducting electricity. This is because they have more balanced charges and it is harder for electrons to move from one particle to another one. Also one has to take into account that when dealing with mixtures, if it contains one ionic compound and a covalent compound, its conductivity will be affected by the covalent compound and it probably wont ransoms an electric current. In this experiment, six different substances will be used in order to determine their electrical conductivity. Objectives To know, determine and prove which substances are capable to conduct electricity and which substances cant conduct electricity and if any of these six following substances can conduct electricity by submerging two copper wires connected to a battery that powers up a light bulb when electric current is present and the copper wire conduct it. Also being able to explain at the end the cause of why some substances were not capable to transmit an electric current while other substances could. Material IV battery 3 copper wires 1 small light bulb pup Physiological serum (Electrolytes) Storage Sucrose 1% Nasal KICK 5% 2 screws Method 1 . Connect the copper wires to the battery and the light bulb, (first wire) one end goes to the battery and the other end is left aside, (second wire) one end goes to the battery and the other goes to the light bulb, (third wire) one end goes to a metal part next to the light bulb and the other end is left aside.

A Look at Feminist Utopia and Dystopia Literature

A Look at Feminist Utopia and Dystopia Literature Feminist Utopia Feminist utopia is a type of social science fiction. Usually, a feminist utopia novel envisions a world in stark contrast to patriarchal society. Feminist utopia imagines a society without gender oppression, envisioning a future or an alternate reality where men and women are not stuck in traditional roles of inequality. These novels are often set in worlds where men are entirely absent. Feminist Dystopia Often, a feminist science fiction novel is more of a dystopia. Dystopic science fiction imagines a world gone terribly wrong, exploring the most extreme possible consequences of current society’s problems. In a feminist dystopia, the inequality of society or oppression of women is exaggerated or intensified to highlight the need for change in contemporary society. Explosion of a Subgenre There was a great increase in feminist utopian literature during the second-wave feminism of the 1960s, 1970s and 1980s. Feminist science fiction is often seen as more concerned with societal roles and power dynamics than the technological advances and space travel of â€Å"typical† science fiction. Examples Early feminist utopias: City of Ladies by Christine de Pizan  Herland by Charlotte Perkins Gilman Contemporary feminist utopia novels: Works by Marge PiercyThe Wanderground by Sally Miller Gearhart Feminist dystopia novels: Walk to the End of the World by Suzy McKee CharnasThe Handmaid’s Tale by Margaret Atwood There are also many books, such as Joanna Russ’ The Female Man, that explore both utopia and dystopia.

Securing Critical Infrastructures and Cyber Systems Assignment

Securing Critical Infrastructures and Cyber Systems - Assignment Example rrespondence to securing our cyberspace will eventually affect how safe and secure we are as a country and the benefits our country will reap from this digital era. Infrastructure control systems face risks because of system vulnerabilities, cyber threats and grave probable effect of attacks as displayed by reported incidents. Cyber threats can be targeted or untargeted, intentional or not and come from numerous places. Control systems are nowadays more vulnerable to cyber-attacks because of numerous reasons, counting the increased connectivity of systems through the internet. From evidences of past control attacks, it is clear that effect on critical infrastructure is vast. In 2003 for instance, a computer virus shut down the train signaling system all through the East Coast. In 2006, a foreign hacker planted malicious software that had the ability of affecting a water treatment plant’s operations. Infrastructure owners face organizational and technical challenges to securing control systems. Technical challenges include restricted processing abilities, design constraints and real-time operations all of which deter the owner’s ability to implement information technology security processes. Organizational defies which include difficulty in coming up with convincing business case for capitalizing in security and contradictory priorities of information security personnel and engineers. Numerous private sector acts such as standard setting associations and trade associations are putting up efforts to aid in securing control systems. The efforts put forth by the private sector entities include, providing guidance to members, developing standards and hosting workshops on security of control systems. For instance, the electricity industry recently advanced standards for the cyber security of their control systems and a trade association (gas) is in the process of developing gu idance to members to use encryption as a security measure to protect control

SABIC Essay Example | Topics and Well Written Essays - 1250 words

SABIC - Essay Example Production has steadily grown from a modest 35metric tones in 2001 to 68.5 million metric tons in 2013, painting the picture of a company on the path to global dominance. With a vision to be the most respected market leader in chemicals and a mission to responsibly offer quality products with the help of innovation and seamless operational procedures, SABIC is without doubt, headed to the apex in the global petrochemical industry. Presently, the company has a lean product line of; ethylene glycol, methanol, polythene and engineering plastics (sabic.com). With such a product line, the following four key factors have immense influence on the company’s overall well-being and these are; environmental, economic, technological and innovation issues. The largest strategic business unit at this company is chemicals, which accounts for 60% of the company’s total production and revenue. For this reason, it will by my area of focus. To continue this steady growth path, there must be sustained innovation to optimize operational processes and reduce the impact of the company’s operations to the environment. Presently, SABIC has technology and innovation centers in half a dozen countries from its homeland in Saudi Arabia, to Europe, China and India, just to mention a few. The huge investment in state of the art technology has enabled the company to develop more than 150 products annually, the main reason behind SABIC’s 8000 global patents. It is important to report that the journey towards sustainable operations in the chemicals division has been dotted with important milestones and in 2008, the Safety, Health and Environmental Performance Index (SHEPI) of the company and its affiliates was 0.74, a figure below the ceiling for that year (sabic.com). The company in its massive operations recorded a marginal two injuries, showing massive

Describe Plato Allegory of the Cave Essay Example for Free

Describe Plato Allegory of the Cave Essay Describe Plato allegory of the cave (25 marks) Plato  is one of the most important Greek philosophers and a pupil of Socrates. He founded the Academy in Athens, an institution devoted to research and instruction in philosophy and the sciences. His works on philosophy, politics and mathematics which were very influential. The complex meanings that can be perceived from the Cave can be seen in the beginning with the presence of the prisoners who are chained in the darkness of the cave. The prisoners are bound to the floor and unable to turn their heads to see what goes on behind them. To the back of the prisoners, lie the puppeteers who are casting the shadows on the wall, which the prisoners are perceiving as reality. In the beginning of the  Allegory of the Cave  Plato represents man’s condition as being â€Å"chained in a cave,† in Plato’s allegory the prisoners are chained in a cave, unable to turn their heads. All they can see is the wall of the cave. Behind them burns a fire all the prisoners see and hear are shadows and echoes cast by objects that they do not see. In platos allegory Plato believes the cave is the world the entire human race are prisoners of the world in the same way the cave represents the limits of their universe or knowledge The cave also represents misunderstanding and distraction, similarly Plato believes our body is a cave and inside the body is the soul ,and the soul is trapped inside the body in which humanity lost everything we required in the world of forms which was the true knowledge when we die the soul is released from our body. Another interpretation is when the prisoners are trapped inside the cave the prisoners represent humanity ,who don’t know what reality is, because they think reality is just what they can see (the shadows) which is really not reality at all it is mere representation of the truth The prisoners symbolize those of a sensible world unwilling to see or face reality. In their ignorance the prisoners hide away in the cave, unaware of the transcendent world These prisoners cannot move because they are restrained by chains. The only thing that they can see is a wall  To the prisoners the truth is only the wall and its shadows. The prisoners know nothing outside of the shadows at one point one of the prisoners are released he starts to see the objects of physical reality The released prisoner is a person confronted with the possibility of enlightenment who first sees the truth (the sun in the allegory) and is blinded by it. Another allegory in Platos story is The chains which hold humanity back from their own understanding these prisoners cannot move because they are restrained by chains the chains can be interpreted as a Fear of failure or   delaying something which are examples of the chains that hold back each individual from their full potential. In the allegory these chains keep the prisoners from escaping and finding the truth that is the outside world. The chains that restrain the prisoners, while real to the prisoners in the cave, are no more real than the shadows are. Another interpretation found in the allegory the cave is very dark because there is little light inside it and objects are hardly seen, The sunlight at the end of the path, would be specifically the form of good the allegory could also be about religious enlightenment, the Sun representing the light of the good, the Godly other world which the freed prisoner has surpassed to and was now able to see. The prisoner who was enlightened to religion is momentarily released from the ignorance and darkness of humanity the sun is a form of good, enlightened truth and the escaped prisoner who requires the knowledge and is obliged to return to the people in chains and enlighten them on what has been seen . Improve answer In the outer world there is light and everything is clear and visible the prisoner released from the cave into the outer world slowly and gradually begins to identify everything and becomes to realise that the outer world is the real and the cave is the unreal world likewise also Knowledge, education, and spiritual  enlightenment all symbolize the light. In Allegory of the Cave, light most commonly reflects revelation when prisoners, humanity, leave â€Å"the cave†. (unreal world) the darkness in the cave symbolically represents the world of ignorance The shadows are replicas or copies of reality. The echoes represent items in  life  that have been distorted over time due to gossip, impressions, and rumours   These shadows or teachings where blinding the prisoner from thinking outside of what was placed in front of them equally the prisoners interpret the shadows on the wall as being real who see reflections but instead are just poor shadows of images of things that exist in the outside world for example a tree is a poor reflection of a real things that exists. Above all Because of how we live, true reality is not obvious to most of us. However, we mistake what we see and hear for reality and truth his is the basic premise for Platos Allegory of the Cave, in which prisoners sit in a cave, chained down, watching images cast on the wall in front of them. They accept these views as reality and they are unable to grasp their overall situation: the cave and images are a trick a mere shadow presented to the prisoners.

Effective Use of Imagery in William Blake’s The Lamb and Gabriel Garcia Marquez’s A Very Old Man Wi :: William Blake Lamb Essays

Effective Use of Imagery in William Blake’s The Lamb and Gabriel Garcia Marquez’s A Very Old Man With Enormous Wings "Sailboats as big as cruise ships/ Glide gracefully across the ocean's glassy surface." Have you ever read a piece of literature and found it to be immensely satisfying due to the enormous amount of descriptions used by either the poet or the author? As the opening line illustrates what is happening at the beach, the reader is able to really get to know what the author is trying to explain. These descriptions are referred to as imagery. Imagery is used to give a detailed portrayal of a person, place, or thing. In the short story, "A Very Old Man With Enormous Wings," by Gabriel Garcia Marquez, and in the poem, "The Lamb," by William Blake, both, author and poet, use imagery to depict to their audience their own perception of an angel. In the story, "A Very Old Man With Enormous Wings," Marquez first lets the reader know that, "the fallen body with mute stupor" (828), was an angel by writing that he, "couldn't get up, impeded by his enormous wings" (828). Much of today's societies first initial thought of a man with wings are to believe that this person is an angel. People have many different beliefs of what an angel is supposed to look like. Marquez, not wanting his readers to stray away from what his own personal view of an angel in this story, uses imagery to clarify his perception of the angel. Marquez notes that the angel has an, "incomprehensible dialect with a strong sailor's voice," "he was dressed like a ragpicker," "huge buzzard wings, dirty and half-plucked," "only a few faded hairs on his bald skull and very few teeth in his mouth," and most likely the most significant, "his pitiful condition of a drenched great-grandfather had taken away any sense of grandeur he might have had" (828). Without the latte r details of the "angel", the reader would have the opportunity to use whatever they tend to believe and angel is. Marquez sets up the description of the angel to enable the reader to understand why the townspeople may have treated the angel as they had, "as if he weren't a supernatural creature but a circus animal" (829). In the poem, "The Lamb," Blake uses imagery to explain the way the, "Little Lamb" (Line 1), looks like.

Sugar Factory Project

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. 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. Prac tical 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. 5S cope 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 i s 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 shocks. | |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 – CBE&C released ‘New Central Excise Manual, 2001’ and ‘Custom Manual, 2001’. Basically, these are consolidation of many previous trade notices, public notices and CBE&C 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 |20 06 – 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

Philosophy Questions Essay

1) Explain (the main ideas and views) and evaluate (by giving arguments) the view of Heraclitus regarding the nature of reality? Heraclitus was one of many pre-Socratic philosophers, and he’s considered to be the most important and influential. I don’t know why, I find him a bit contradictory. His way of thinking was the result of perception and intuition. He despised rational, logical, conceptual thought. His pronouncements were purposely self-contradictory. â€Å"We are and at the same time are not.† â€Å"Being and nonbeing is at the same time the same and not the same.† (I’m totally confused) He posed two main ideas – 1- The Heraclitean doctrine of â€Å"flux† or â€Å"Everything is Flux† This doctrine of flux (or as I understood it â€Å"Everything flows†) says that the whole cosmos is in a constant state of change. He expressed this view with his famous remark â€Å"You cannot step in the same river twice†. This remark raises an important philosophical problem of identity or sameness over change. This question doesn’t apply just to rivers, but to anything that change over time: plants, animals, it applies to people too, the problem of personal identity – you are not the same person today as you were yesterday. 2- Things change. (Even though I find him contradictory, I do have to agree that everything is in a state of constant change). Heraclitus wasn’t just looking for the primary substance, he believed that everything was constantly changing and he was looking to explain these constant changes or transformations. He didn’t believe change was random, instead, he saw all change as determined by a cosmic order he called the Logos (Greek for â€Å"word†) According to Heraclitus, all is fire. Fire, whose nature is to ceaselessly change, is the fundamental substance of the universe, even more than water because fire transforms solids into liquids and because it was always in motion. He was also a materialist (all objects are physical or material). I didn’t understand him well, in my opinion I think he just wanted to contradict Parmenides, for the heck of it. 2) Explain and evaluate the view of Empedocles? Empedocles was another major Greek pre-Socratic philosopher, also a materialist. His Pluralistic views declared that everything is made of four elements (or roots, to put it in his own terms) air, water, fire, and earth.  His philosophy is best known for being the originator of the four-element theory of matter. He diplomatically sided partly with Parmenides (being is unchanging) and partly with Heraclitus (being is ceaselessly changing). He thought that true reality is permanent and unchangeable, yet he also thought it absurd to dismiss the change we experience as mere illusion. Because of this he was possibly the first philosopher to attempt to reconcile and combine the apparently conflicting metaphysics of those before him. Although he stated that true reality is changeless, objects do appear to change and this apparent change is brought about by the variation of the relative proportions of the four elements. Empedocles also recognized that an account of reality must explain not merely how changes in the objects of experience occur but why they occur. In other words, he attempted to provide an explanation of the forces that cause change. He taught that the basic elements enter new combinations under two forces or agents — love and strife– which are essentially forces of attraction and decomposition. He was a competent scientist; regarded variously as a materialist physicist, a shamanic magician, a mystical theologian, a healer, a democratic politician, a living god (proclaimed himself a god), and a fraud. 3) Explain and evaluate the view of Anaximander? The second of the Milesians, a pupil of Thales, sought the primary substance. In my opinion, Anaximander was way ahead of his time, he thought that all dying things return to the element they came from. He believed that it wasn’t an element like water, fire, earth, and air, but that the beginning is endless and unlimited and does not age or decay and that it is what all things come from. A primordial mass, containing everything in the cosmos, does it sound familiar? Big-Bang Theory, maybe? Anaximander maintained that the basic substance out of which everything comes must be even more elementary than water and every other substance of which we have knowledge. He thought the basic substance must be ageless, boundless (Greek: â€Å"apeiron†, that is, â€Å"that which has no boundaries†) or infinite, changing, undefined, and indeterminate. He doubted whether any fundamental or primary substance would exist in an observable pure form. In a sense he was correct, as we today know that we don’t observe the primary substance anywhere in the world; even atoms are composed of smaller particles that normally don’t  exist anywhere by themselves. 4) Explain, evaluate and compare (by stating how they are similar or different) the views of Parmenides and Heraclitus. They both agreed that the world could be reduced to one thing, but never agreed on what that one thing was. Even though their philosophies were in direct opposition, they were both named by Plato to be among the wisest of the early Greek philosophers. Heraclitus (H) thought everything was made out of fire, because fire was ever changing. Parmenides (P) disagreed; he thought the entire idea of change was impossible. H– Maintained everything is constantly changing and becoming something else. P– States, everything is constantly staying the same. H– Thought reality is ceaselessly changing, permanence is an illusion. P– Being is unitary, an undifferentiated whole, eternal. All of us, although we seem individual, are part of one great unity or whole. This view is known as monism. Parmenides arrived at his truths through pure logic. He calculated and deduced his doctrine of Being, he did not care about finding the primary substance, or in looking for the features of reality. His methods were completely different that of those before him. While Milesians, Heraclitus, and the Pythagoreans looked around at the world to find answers and tried to figure out its primary substance, Parmenides, simply assumed some very basic principles and attempted to deduce from these what he thought must be the true nature of being. (This guy was simple and logic) He based his philosophy on â€Å"principles of reason†, which just means that they are known prior to experience. For example: if something changes, it becomes something different. Thus, he reasoned, if being itself were to change, then it would become something different. But what is different from being is nonbeing, and nonbeing just plain isn’t. Thus, he concluded, being does not change. Question #1 explains Heraclitus in detail. I would’ve love to see these 2 up close and personal debating, what a pair!!! 5) Explain and evaluate the views of Protagoras.  A sophist, and an expert in rhetoric, was best known for 3 claims. a) That man is the measure of all things (which is often interpreted as a sort of radical relativism) â€Å"Man is the measure of all things. Of the things that are, that they are of the things that are not, that they are not† b) That he  could make the â€Å"worse (or weaker) argument appear the better (or stronger)† Protagoras was a relativist about knowledge; the question is what type of relativist? Is knowledge relative to the species, or culture, or the individual? The species relativism view claims that truth is relative to our species, or relative to humanity as a whole. Cultural relativism view claims that ethics is determined by each culture. What is right and wrong ought to be determined by culture. Individual relativism (Subjectivism) claims that each person ought to determine what is true for themselves. As long as you do what you think is right, then you have acted correctly. Whatever you believe to be true, is true. Descriptive relativism says that as a matter of empirical fact, different cultures have different beliefs about what is true, this seems to be true. c) That one could not tell if the gods existed or not. Protagoras was agnostic (undecided about God’s existence) He said –About the gods, I am not able to know whether they exist or do not exist, nor what they are like in form; for the factors preventing knowledge are many; the obscurity of the subject, and the shortness of human life– 6) Explain and evaluate the views of Pythagoras. Not much is known about Pythagoras because he wrote nothing, and it is hard to say how much of â€Å"his† doctrine is â€Å"his†. He was the founder of The Pythagoreans Cult or Club, (Pythagoras followers), they kept their written doctrines pretty secret, and controversy remains over the exact content of these doctrines. Pythagoras is said to have maintained that all things are numbers, numbers are ideas, ideas are immaterial, therefore; all things are immaterial (Idealist) â€Å"Everything is composed of numbers†, could mean, all things take up space and have measure. He was also a Dualist, dualism states that some objects are physical and some objects are not physical. The Pythagorean combination of mathematics and philosophy helped promote an important concept in metaphysics, one we will encounter frequently. This is the idea that the fundamental reality is eternal, unchanging, and accessible only to reason. 7) Explain and evaluate the views of Anaxagoras. Anaxagoras introduced philosophy to Athens, where it flourished; he also  introduced into metaphysics an important distinction between matter and mind. Unlike Empedocles, he believed that everything is infinitely divisible. He is known best for two theories. First, he held that in the physical world everything contains a portion of everything else. The second is the theory of Mind (Nous) as the initiating and governing principle of the cosmos. He postulated that the source of all motion is something called nous. This Greek word is sometimes translated as â€Å"reason,† sometimes as â€Å"mind,† and what Anaxagoras meant by nous is apparently an equation between mind and reason. Mind, according to him, is separate and distinct from matter in that it alone is unmixed. He believed, the universe was an infinite, undifferentiated mass. Mind did not create matter but only acted on it. 8) Explain, in your opinion, which, if any, of the early Greeks had a reasonable conceptio n of the nature of reality. I might be wrong, but Anaximander seems to have been a pretty down to earth guy, his explanations and theories of the universe, and his believes in the existence of new and older worlds make me think of the constant expansion of the universe (†¦some coming to be), the evolution of our entire universe since the Big-Bang, and how many planets, stars, galaxies, etc, have already â€Å"passed away†. Anaximander, another Milesian thinker, rejected Thales, and argued instead that an indefinite substance — the Boundless — was the source of all things. According to Anaximander, the cold and wet condensed to form the earth while the hot and dry formed the moon, sun and stars. The heat from the fire in the skies; which we see as the stars and other heavenly bodies, through holes in the mist; dried the earth and shrank the seas. The seasons change as powers of heat and cold and wetness and dryness alternate. It’s a rather fantastic scheme, but at least Anaximand er sought natural explanations for the origin of the natural world. He believed that the origin of all things was what he called the â€Å"apeiron† – an unlimited or indefinite indestructible substance, out of which individual things were created and destroyed. He appears, like many pantheists, to have believed that there were many worlds or universes, some coming to be, others passing away. As you can see, he proposed a theory of the universe that explained things in terms of natural powers and processes. 9) Explain and evaluate Plato’s criticism of the views of Protagoras and others that argue that knowledge is relative. Protagoras, an early agnostic, was one of the few  Greek thinkers who did not believe in the pantheon of Greek gods. While it would have been difficult politically for him to just come right out and say, â€Å"these gods aren’t real†, he expressed that feeling in his â€Å"homo-mensura† doctrine, â€Å"man is the measure of all things†; that the only thing that matters is the actions of a person, that the gods are irrelevant and have no influence on a person’s life. Or it can be interpreted the way Plato did, that there is no absolute knowledge: one person’s views about t he world are as valid as the next person’s. Plato thinks that because this world is constantly changing, that truth in this world is impossible, truth for him is something, eternal. Plato also believed objects in this world are not eternal, so are beliefs about them, cannot always be correct and we cannot have truth. Plato argued strenuously against this theory. In the Theaetetus dialogue, Plato pointed out that, if Protagoras is correct, and one person’s views really are as valid as the next person’s, then the person who views Protagoras’s theory as false has a valid view. Protagoras did get in some trouble for his philosophy, and he was also frequently criticized for â€Å"inciting social disorder† by encouraging people to ignore the gods and live rational lives. In the Theaetetus, Plato also tried to show that another popular idea about knowledge is mistaken. This is the idea that knowledge may be equated with sense perception. Plato had several reasons for thinking that this equation was false. One reason for thinking that knowledge is not just sense perception is the fact that knowledge clearly involves more than sense perception. Another reason is that you can retain knowledge even after you are no longer sensing a thing. Finally, and even more important, in Plato’s view true knowledge is knowledge of what it is. The objects of sense perception are always changing; sense perception and knowledge cannot be one and the same (Heraclitus). According to Plato, the highest form of knowledge is that obtained through the use of reason because perfect beauty or absolute goodness or the ideal triangle cannot be perceived. Plato was certain that true knowledge must be concern with what is truly real. So this means that the objects of true knowledge are the Forms because the objects of sense perception are real only to the extent that they â€Å"participate† in the Forms. 10) Explain and evaluate how Plato claims people can know the Forms. Perfect Intelligence- Knowledge of the Forms. Our thoughts become knowledge.  Plato claimed that all physical objects copy the original, unchanging Form or Forms. Physical objects are imperfect copies. Like Heraclitus, he held that this reality is constantly changing and shifting. What is true today may be false tomorrow in this world. In the realm of the Forms- truth is eternal. Let’s say I want to make a dress for my daughter, so I have to think of a kind of dress, her size, what color, all the materials I’ll need in general, and how to sew it together. So the dress idea is going to be born before I sew the actual dress. After I sew it, based on my original idea/pattern, it’s not going to be as perfect as I thought it originally. Because she’s going to wear it, it might get torn, it’ll get old, and at the end it will no longer look even similar to my original design, but my original idea of the dress will remain with me in my head, even if the dress isn’t physically there anymore, my perfect dress idea is immortal, unchangeable. Plato’s metaphysics is known as the Theory of Forms is also called the Theory of Ideas. In other words the nature of reality is a physical realm and a Platonic realm of the Forms. The truth is that the ideas or Forms are what â€Å"really† exist! The Republic, the most famous dialogue, gives Plato’s best-known account of the Theory of Forms. According to the theory, what is truly real are not the objects we encounter in sensory experience but, rather, Forms, and these can only be grasped intellectually. All physical objects are copies of these original entities. The Forms exist in another plain of reality- in an immaterial realm. In Plato’s similes of The Cave and The Divided Line, he argues that to gain knowledge of the Forms, a person must be â€Å"re-oriented†, away from being concerned and caught up in the world of the senses: â€Å"the mind as a whole must be turned away from the world of change until its eye can bear to look straight at reality, and at the brightest of all realities which is what we call the good†. Beauty is another example of a form, there is only one Form of Beauty, but many things can be beautiful. Characteristics of forms according to Plato: ageless, eternal, unchanging, unmoving, and indivisible. Note: For some reason I’m very confused with questions 9 & 10, I’m not able to separate properly between Plato’s theory on Knowledge and Forms, I tried my best and because I wasn’t able to express my views correctly I had to  copy some stuff from the book and the slides. 11) Explain and evaluate Aristotle’s notion of the 4 causes. Four Causes refers to an influential principle in Aristotelian thought whereby causes of change or movement are categorized into four fundamental types of answer to the question â€Å"why?† Aristotle held that there were four kinds of causes: 1- Formal cause: What is the thing? In other words, what is its form? This cause determines what a thing is. It is akin to the essential property or form. 2- Material cause: What is it made of? This cause determines what a thing is made of. 3- Efficient cause: What made it? This cause determines how an object is made or created. 4- Final cause: What purpose does it serve? This cause determines the purpose of function of an object, person or state of affairs. That is, for what end was it made. 12) Explain and evaluate Aristotle’s 10 categories. Aristotle thought that there were yet other ways that humans use to think about things; so he developed ten basic categories of being. These categories allow us to comprehend various aspects of any thing’s being. Not only do we want to know that a thing is; we want to know what it is and how it functions. These are the 10 categories or predicates to distinguish one object from another. 1. Substance 2. Quantity 3. Quality 4. Relationship 5. Activity 6. Passivity 7. Date/ Time 8. Place 9. Posture 10. Constitution/ Possession Note: I wasn’t able to come up with an explanation other than just naming the categories by reading the book and slides only. I searched the internet and found several articles which I saved, but I couldn’t get myself to write anything here based upon them. 13) Explain and evaluate Aristotle’s third  man argument and theory of forms. This was actually formulated by Plato as a way of criticizing his works on the Theory of Forms. The Third Man Argument (TMA) is one of the most compelling arguments against the Theory of Forms. Aristotle thought that Plato’s theory was metaphorical and meaningless. His own views are that the Forms are universals—something that more than one individual can be. Plato says what connect two coins together is circularity. Aristotle says, what connect the individual objects with the â€Å"form† of circularity? Some other form? What connects that form to the form of circularity†¦ this will result in an infinite p rogression of forms†¦ It was Aristotle who actually developed the ‘man’ example. It’s designed to highlight the problem of infinite regress in Plato’s work on Forms. For example, a man who is described as a man because he has the Form of a man, then a third man (or Form) would be needed in order to explain how the man and the Form of the man are both classed as man. This leads to an infinite regress, as to explain how the third man and the form of the third man are classed as man, you would need a fourth man and so on. The Third Man Argument isn’t simply infinite regress, but that each particular form would regress infinitely based on the definition of â€Å"participation.† 14) Compare and Contrast Plato’s view of Forms with Aristotle’s view of forms. Their views were different, but to some extent similar. Aristotle does not agree with Plato about the nature of ideas, forms for Aristotle exist only in the objects, not in some separate reality, it makes no sense to talk about participating in some immaterial essence in a separate realm. I’m going to take a long shot at this and say, Plato was an idealist, and loo ked to the skies and other worlds for his answers, while Aristotle was focused on the world around him. Aristotle was more of a realist, he liked more scientific studies and practical philosophy, and came up with some practical everyday logic which we use today without even realizing it. He disliked theories for which there was no proof or reason, and criticized Plato’s theory of forms. 15) Aristotle says â€Å"Everything which comes into being is brought about by something [else]† if that were the case, would existence not be a paradox as Gorgias points out? Explain. If this were true, then how or what caused the Big-Bang? Personally, I’m a big believer of the Big-Bang theory (as you can probably see from my answers in previous questions), even though I have to admit is mysterious, and confusing; it intrigues me, the fact that we are  here, how did we get here? I find it to be sort of mystical, and fantastic. I used to be atheist, but always had that little pinching feeling that there’s got to be another explanation to â€Å"ALL† these, so I have to agree with Aristotle â€Å"everything comes into being from/by something else†. Just look at the DNA molecule, such a meticulous process, and happening constantly in every living thing, ever since†¦when? The beginning of times, how did it began?, when did it began?, how does DNA knows what to do, in which order and when to do it? So, yes, Aristotle was on the right track, in my opinion, and the only paradox I see is, the who or what started it all, just like what came first, the chicken or the egg? â€Å"You can’t get something from nothing, as such, there must be a being that is pure actuality which sets into motion the world, the world of potential and perishable things.† On the other hand, Gorgias proposed: †¢That nothing exist †¢That if anything does exist, it is incomprehensible †¢That even if it is comprehensible, it cannot be communicated Gorgias’s propositions are said to be logical contradictions, how can they be logical if they contradict each other? How is it that â€Å"nothing exists†? I’m definitely puzzled, and if it does exist, it’s incomprehensible? Was he questioning his/our own existence? How can something be comprehensible but cannot be communicated? I have no explanation for Gorgias’s propositions; as a matter of fact I don’t really understand or know how to even try to make sense of them.

3 Types of Essays Are Models for Professional Writing Forms

3 Types of Essays Are Models for Professional Writing Forms 3 Types of Essays Are Models for Professional Writing Forms 3 Types of Essays Are Models for Professional Writing Forms By Mark Nichol The three types of essay most commonly assigned in school the narrative essay, the persuasive essay, and the expository essay conveniently correspond to those writing forms most frequently published online and in print. Your experience with these prose forms is ideal preparation for writing for publication. 1. The Narrative Essay This form, employed when reporting about an event or an incident, describing an experience, or telling a story, is the basic mode in journalistic writing. Practice in relating what happened when you witnessed an occurrence, or writing about what you were told by someone who witnessed it, is good training for becoming a newspaper reporter. Writing your recollections of something that happened to you is the basis of travel writing and similar content. Meanwhile, effective storytelling is an essential skill for feature writing, which as opposed to reporting, which is event driven focuses on a person, a place, or a thing, such as a company or an organization. (Travel writing, actually, is a hybrid of all three forms of essay writing.) Many magazine articles, for example, and a number of nonfiction books, are basically profiles of one of these types of entities, and fiction writing, of course, is a form of narrative, albeit one that is invented or based on a real-life subject. 2. The Persuasive Essay In this type of essay, the writer attempts to convince readers to agree with an opinion. In a traditional persuasive essay, the writer states the essay’s topic and organizational scheme clearly and concisely, then emphasizes and clarifies the topic’s significance by briefly mentioning the current event or recent publication, for example, that prompted the writer to discuss the topic. The rest of the piece consists of the writer’s argument in favor or in criticism of a position. This persuasion can take the form of a scholarly critique or a review of a creative effort such as a live or recorded performance (for example, a music album) or a work in some medium (a film, for instance). In either case, the writer begins with a thesis, or statement to be proven, summarizes the position (or the plot or theme of a work of art), and provides further detail as necessary to amplify the essay’s points. An essential component of a formal persuasive essay is a balanced discussion of an opposing viewpoint, while an informal review might include a mention of what an artist was attempting to accomplish by performing or creating and, for the sake of courtesy, could refer to how the artist succeeded in part even if the reviewer believes that the work is ultimately unsatisfactory. Persuasive essays, like narrative essays, can be submitted for publication. Guest editorials in newspapers and magazines, reviews in the art sections of periodicals or on entertainment-oriented Web sites, or position statements for nonprofit organizations or political lobbying groups are all forms of persuasive writing that publishers of this content will pay for. 3. The Expository Essay Expository writing can take the form of a how-to manual or other form of instruction, an explanation of a natural or technological process (an outline of the evaporation cycle, for example, or how to rebuild a car engine), a comparison of two similar subjects though this form overlaps with the persuasive essay or a discursion on a historical event or on future possibilities. This last variation also has elements in common with narrative or persuasive writing, and in a sense, none of these types of writing is entirely exclusive. Therefore, if you, like almost all current or former students, have had experience with these forms of essay writing, you’ve already been trained (and, hopefully, coached) in how to write professionally. And if you already do so, be confident that you can easily apply your skill in one form to taking on another: If you write position papers, you have no excuse not to move into instructional writing, if that’s what you want to do. Similarly, if you make a living explaining things in writing, don’t hesitate to explore fiction or nonfiction narrative writing if it appeals to you. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Business Writing category, check our popular posts, or choose a related post below:What is the Difference Between "These" and "Those"?50 Idioms About Arms, Hands, and Fingers

Water Chemistry Definition and Properties

Water Chemistry Definition and Properties Of all the molecules in the universe, the one most important to humanity is water: Water Definition Water is a chemical compound consisting of two hydrogen atoms and one oxygen atom. The name water typically refers to the liquid state of the compound. The solid phase is known as ice and gas phase is called steam. Under certain conditions, water also forms a supercritical fluid. Other Names for Water The IUPAC name for water is, actually, water. The alternative name is oxidane. The name oxidane is only used in chemistry as the mononuclear parent hydride to name derivatives of water. Other names for water include: Dihydrogen monoxide or DHMOHydrogen hydroxide (HH or HOH)H2OHydrogen monoxideDihydrogen oxideHydric acidHydrohydroxic acidHydrolHydrogen oxideThe polarized form of water, H OH-, is called hydron hyroxide. The word water comes from the Old English word wà ¦ter  or from the Proto-Germanic watar or German Wasser. All of these words mean water or wet. Important Water Facts Water is the main compound found in living organisms. Approximately 62 percent of the human body is water.In its liquid form, water is transparent and nearly colorless. Large volumes of liquid water and ice are blue. The reason for the blue color is the weak absorption of light at the red end of the visible spectrum.Pure water is flavorless and odorless.About 71 percent of the Earths surface is covered by water. Breaking it down, 96.5 percent of the water in the Earths crust is found in oceans, 1.7 percent in ice caps and glaciers, 1.7 percent in ground water, a small fraction in rivers and lakes, and 0.001 percent in clouds, water vapor, and precipitation.Only about 2.5 percent of the Earths water is fresh water. Nearly all of that water (98.8 percent) is in ice and ground water.Water is the third most abundant molecule in the universe, after hydrogen gas (H2) and carbon monoxide (CO).The chemical bonds between hydrogen and oxygen atoms in a water molecule are polar covalent bonds. Water readily forms hydrogen bonds with other water molecules. One water molecule may participate in a maximum of four hydrogen bonds with other species. Water has an extraordinarily high specific heat capacity [4.1814 J/(g ·K) at 25  Ã‚ °C] and also a high heat of vaporization [40.65  kJ/mol or 2257  kJ/kg at the normal boiling point]. Both of these properties are a result of hydrogen bonding between neighboring water molecules.Water is nearly transparent to visible light and the regions of the ultraviolet and infrared spectrum near the visible range. The molecule absorbs infrared light, ultraviolet light, and microwave radiation.Water is an excellent solvent because of its polarity and high dielectric constant. Polar and ionic substances dissolve well in water, including acids, alcohols, and many salts.Water displays capillary action because of its strong adhesive and cohesive forces.Hydrogen bonding between water molecules also gives it high surface tension. This is the reason why small animals and insects can walk on water.Pure water is an electrical insulator. However, even deionized water contains ions because water unde rgoes auto-ionization. Most water contains trace amounts of solute. Often the solute is salt, which dissociates into ions and increases the conductivity of water. The density of water is about 1 gram per cubic centimeter. Regular ice is less dense than water and floats on it. Very few other substances exhibit this behavior. Paraffin and silica are other examples of substances that form lighter solids than liquids.The molar mass of water is  18.01528  g/mol.The melting point of water is  0.00  Ã‚ °C (32.00  Ã‚ °F; 273.15  K). Note the melting and freezing points of water may be different from each other. Water readily undergoes supercooling. It can remain in liquid state well below its melting point.The boiling point of water is  99.98  Ã‚ °C (211.96  Ã‚ °F; 373.13  K).Water is amphoteric. In other words, it can act as both and acid and as a base. References Braun, Charles L.; Smirnov, Sergei N. (1993-08-01). Why is water blue?. Journal of Chemical Education. 70 (8): 612.  Gleick, P.H., ed. (1993). Water in Crisis: A Guide to the Worlds Freshwater Resources. Oxford University Press.Water in Linstrom, Peter J.; Mallard, William G. (eds.); NIST Chemistry WebBook, NIST Standard Reference Database Number 69, National Institute of Standards and Technology, Gaithersburg (MD).