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Materials are described for producing memory cells which have a size in the nanometer range and include a CT complex located between two electrodes. The CT complex includes thiophene derivatives, pyrrole derivatives or phthalocyanines together with naphthalenetetracarboxylic acid, dianhydrides, diamides, fullerenes or perylene compounds.
1. A resistive memory cell comprising a compound of the formula I
R2 represents a chemical bond such that the compound of formula I forms a ring;
X=S; and
the radicals R1 are each, independently of one another, H or a linear or branched alkyl chain which has from 1-10 carbon atoms or heteroatoms.
2. The resistive memory cell according to
3. The resistive memory cell according to
4. The resistive memory cell according to
This application claims priority under 35 U.S.C. � 119 to German Application No. DE 103 61 713.2, filed on Dec. 30, 2003, and titled "Charge Transfer Complexes Comprising an Electron Donor and an Electron Acceptor as Basis of Resistive Memories," the entire contents of which are hereby incorporated by reference.
The invention relates to a resisitive memory cell comprising a charge transfer complex comprising an electron donor and an electron acceptor and a process for producing the same.
One of the important aspirations in the further development of modern memory technologies is to increase the integration density; consequently, achieving a reduction in the structural sizes of the memory cells on which the memory devices are based is of great importance. Conventional memory cells are produced by lithographic techniques. To reduce the memory cell size, ever shorter wavelengths are being used for illumination in such lithographic techniques in order to improve the resolution of the lithographic techniques. To further advance this technology, new resist materials continually have to be developed for this purpose and the existing techniques have to be improved. With this in mind, it can be foreseen that lithographic techniques will soon come up against their practical limits. For this reason, new methods which make it possible to reduce the size of electronic components without having to use conventional lithographic techniques are being developed. These are intended to make viable electronic components which have a size in the nanometer range and are therefore several orders of magnitude smaller than the electronic components which can be produced by present lithographic techniques.
A further aspect of increasing the memory available per unit area of a memory device is the provision of memory cells which allow higher quality information units in the form of multiple states at one location in the sense of a multilevel information storage.
In recent years, a number of microelectronic elements which have a size of a few nanometers have been described. These elements are referred to as nanoelements, and the technology for producing them is referred to as nanotechnology. The proposed elements generally have a molecular layer (monolayer) located between two electrodes. The monolayers are preferably formed by self-organization on a suitable substrate. Such elements can, in the ideal case, be reduced to sizes in the molecular range from about 0.5 to 5 nm. In general, a number of individual molecules limited by the electrode area (e.g. 10 nm�10 nm) (e.g. 100, so that the density is about 1 molecule per 1 nm2) is used for producing a memory function so as to increase the statistical certainty. These molecules are preferably located in a passive matrix or in a molecular assembly, with an assembly of molecules forming the memory function at each intersection point of the passive matrix.
In "A nanometer scale electronic switch consisting of a metal cluster and redox-addressable groups," Nature, vol. 408, 2000, pages 67 to 69, Gittins et al. describe gold nanoclusters which have a size of a few nanometers and are functionalized with polymethylene chains. The chains bear a redox-active bipyridinium radical, so that the properties of the gold cluster can be altered as a function of the oxidation state of the bipyridinium radical. Gittins et al. describe the switching behavior of the gold nanoparticles by scanning microscopy (STM) and show that such a molecular switch has various, distinguishable states. The disadvantage of this concept is that the free radical formed by uptake of an electron into the bipyridinium radical is delocalized over only a few atoms and is therefore sensitive to oxygen or other oxidizing agents. This makes the concept described in Gittins et al. unsuitable for use in a microelectronic component.
Collier et al., in "Electronically configurable molecular-based logic gates," Science, vol. 285, 1999, pages 391-393, describe molecular switches which can be used as logic gates. The molecular switches described in Collier et al. can be used as a Programmable Read Only Memory (PROM) cell. The molecular switches described in Collier et al. have a monolayer of mechanically interlocked molecular units (rotaxanes). The molecular units consist of a crown ether which is arranged around a chain bearing two bipyridinium radicals. In this structure, too, the free radical is delocalized over only a few atoms and is therefore very sensitive to oxygen. In addition, the switching process is not reversible.
Lee et al. describe in "Fabrication approach for molecular memory arrays," Applied Physics Letters, vol. 82, 2003, page 645-647, molecular wires comprising phenylene-ethylene oligomers arranged as a monolayer between two palladium nanowires.
U.S. Pat. No. 5,505,879 describes charge transfer complexes between fullerenes and particular electron donors in general. The molecular ratio between the electron donors and the fullerenes is from 1:3 to 6:1, with the preferred ratio being from 1:1 to 3:1. The preferred electron donor is N,N-diethylaniline. The use of these complexes for producing semiconductor elements cannot be deduced from this prior art.
The invention provides: a new way of using known materials for producing semiconductor elements so that the semiconductor elements can be scaled down to a size of a few nanometers; new materials which can be used as a basis of memory elements and in particular memory elements having a size of a few nanometers; non-volatile memory cells which can be scaled down to a size of a few nanometers and preferably operate according to the resistive principle, and also a process for producing them; and new non-volatile memory cells which can be used as multibit memories.
The invention provides a new way of using known materials for producing semiconductor elements so that the semiconductor elements can be scaled down to a size of a few nanometers by the use of oligomeric, polymeric or cyclic derivatives of the general formulae I or II
The compounds of the general formula I in which X=N are known. Possible syntheses are described, for example, in T. A. Skotheim, R. L. Elsenbaumer, J. R. Reynolds; Handbook of Conducting Polymers, Marcel Dekker, Inc., New York, Basle, Hong Kong, ISBN 0-8247-0050-3 (1998), pages 260-276; 423-424 and references cited therein (ibid, 1032ff, 1038ff).
The compounds of the general formula I in which X=S are described, for example, in E. Mena-Osteritz, P. B�uerle, Adv. Mater. 2001, 13, 243-246 "Self-assembled Hexagonal Nanoarrays of Novel Macrocyclic Oligothiophene-Diacetylenes"; J. Kr�mer, I. Rios-Carreras, G. Fuhrmann, C. Mush, M. Wunderlin, T. Debaerdemaeker, E. Mena-Osteritz, P. B�uerle, Angew. Chem. 2000, 112, 3623-3628 "Synthesis of the first Fully π-conjugated Macrocylic Oligothiophenes: Cyclo[n]thiophenes with tunable Cavities in the Nanometer Regime"; E. Mena-Osteritz, P. B�uerle, Angew. Chem. 2000, 112, 2791-2796: "Two-dimensional Crystals of Self-organized Poly(3-alkylthiophene)s: Direct Visualization of Polymer Chain Conformations in Submolecular Resolution"; J. Kr�mer, P. B�uerle, Tetrahedron 2001, 57, 3785-3794: "Homologous Series of Regioregularly Alkylsubstituted Oligothiophenes up to a 11-mer".
The compounds of the general formula II are likewise known and can be prepared by the methods described in T. A. Skotheim, R. L. Elsenbaumer, J. R. Reynolds; Handbook of Conducting Polymers, Marcel Dekker, Inc., New York, Basle, Hong Kong, ISBN 0-8247-0050-3 (1998), pages 381-407 (with references cited therein).
Preference is given to using the compounds of the general formula I in which X=S.
In a particular embodiment, R1 is a t-butyl or i-propyl group.
Particular preference is given to oligothiophenes which can be linear or cyclic (n=1-20).
Among the compounds of the general formula II, particular mention may be made of the compounds in which n=1, R3=F. The preferred metals (M) are Cu, Co and Zn. Particular preference is given to the 1,2,3,4,8,9,10,11,15,16,17,18,22,23,24,25-hexadecafluoro-29H, 31H-phthalocyanonecopper(II) complex.
The materials according to the invention can be used for microelectronic components and in particular for producing CT complexes which can be used for memory cells.
The invention provides new materials which can be used as a basis of memory elements and in particular memory elements having a size of a few nanometers, specifically: charge transfer complexes which comprise an electron donor selected from the group consisting of the compounds of the general formulae I or II and an electron acceptor selected from the group consisting of C20-C1000 fullerenes, and/or the compounds of the general formulae III and IV. A combination of a plurality of electron donors and a plurality of electron acceptors is also possible.
Particularly preferred compounds of the general formula III are derivatives of naphthalenetetracarboxylic acid and in particular derivatives which can be prepared from the (readily available) 1,4,5,8-tetracarboxylic dianhydride. Reaction of the 1,4,5,8-tetracarboxylic dianhydride with alcohols or amines enables, for example, esters or imide or amide derivatives to be prepared. Particular preference is given to imide derivatives which can be obtained by reaction with primary alkylamines such as hexylamine or octylamine.
Particularly preferred compounds of the general formula IV are derivatives of the 3,4,9,10-tetracarboxylic acid, e.g. derivatives which can be prepared by reaction of the 3,4,9,10-tetracarboxylic anhydride with alcohols or primary alkylamines (e.g. hexylamine or octylamine).
Fullerenes are likewise readily available.
In a particular embodiment of the invention, the charge transfer complex comprises an electron donor selected from the group consisting of the compounds of the general formula 1 and fullerenes. Particular preference is given to charge transfer complexes with the compounds of the general formula 1 in which X=S. The charge transfer complexes comprising cyclic oligothiophenes and fullerenes having 60 or 70 carbon atoms have been found to be particularly useful.
Non-volatile memory cells which can be scaled down to a size of a few nanometers can be produced using the above-described charge transfer complexes.
The complexes according to the invention which are located between the anode and the cathode have a certain conductivity even in the ground state. The conductivity of the complexes according to the invention can be explained by the shift of the electron density from electron donors to the electron acceptors. In the ground state, the charge transfer complexes therefore comprise a partially positively charged electron donor molecule and a partially negatively charged electron acceptor molecule. The partial electron transfer in the ground state can be represented by the following formula:
The complex according to the invention also has a state of increased conductivity. This state can be explained by reduction or oxidation of the CT complex. In the reduction, an electron is injected by the cathode into the lowest unoccupied molecular orbital (LUMO) of the CT complex. The electron then exits again at the anode. In another mechanism, a hole is injected into the highest occupied molecular orbital (HOMO) (an electron is abstracted). The hole then exits again at the cathode. Ground state and state having an increased conductivity (due to transfer of a hole or an electron) are separated by a potential barrier. The hysteresis produced in this way can be utilized very well for information storage purposes.
The invention will now be illustrated with the aid of the figures. In the figures:
The manner in which the memory functions can be seen from
The complex according to the invention can be produced on a substrate of, for example, highly orientated pyrolithic graphite (HOPG), gold or other metals. The micrographs shown in
At t=2 min, the CT complexes marked by broken circles are switched by the measurement conditions from OFF to ON, and the CT complex at bottom right was switched from ON to OFF (marked by a dotted circle).
At t=4, the CT complexes marked by broken circles change their state from OFF to ON. The CT complexes marked by dotted circles change their state from ON to OFF.
Although the complexes marked by a continuous circle displayed switching behavior, they did not change their state over a period of two minutes.
At t=6, the complexes marked by a dotted circle changed their state from ON to OFF. It is found that the three right-hand CT complexes have not changed their state as a result of the measurement conditions during the observation time.
The images shown in
The monolayers were deposited on HOPG. For this purpose, the graphite surface was firstly scanned with a Pt/Ir STM tip. The parameters set (tunnel approach) form the basis for the imaging of the deposited cyclo[12]thiophene/fullerene layer. A few drops of solution 1 are subsequently applied to HOPG. As the solvent slowly evaporates over a number of hours, the thiophene monolayer is formed. After the solvent has evaporated in air at room temperature, solution 2 is applied.
The memory cell of the invention is suitable as a multibit memory cell, since a plurality of states having different conductivities can be produced.
A thiophene molecule can transfer a plurality of electrons to the fullerene units, so that a multibit state can be produced.
While the invention has been described in detail and with reference to specific embodiments thereof, it will be apparent to one skilled in the art that various changes and modifications can be made therein without departing from the spirit and scope thereof. Accordingly, it is intended that the present invention covers the modifications and variations of this invention provided they come within the scope of the appended claims and their equivalents.
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from £79 /night help Price for guests, Nights
1 review
from £79 /night help Price for guests, Nights
Estimated nightly price based on a weekly stay. Excludes fees (if applicable). Enter your dates to see the total cost.
Apartment / 2 bedrooms / sleeps 4
Availability Your dates are available
Apartment / 2 bedrooms / sleeps 4
|Key Info
Nice and modern house in Puerto Pollensa town, just behind the lovely and charming Pinewalk. Only 30meters to the sea and beach. Close to supermarkets, banks, shops etc. Lots of street parking.
The ground floor apartment features 2 double bedrooms (one with double bed and one with twn beds) and 2 bathrooms (1 en-suite), fully equipped kitchen, sitting/dining room and terrace. Lots of storage.
It also boasts the all-important WIFI (wireless internet) andc TV.
|Sleeps up to 4, 2 bedrooms
|Nearest beach
|Puerto Pollensa
|Will consider
|Long term lets (over 1 month)
|Car not necessary
|Nearest travel links
|Nearest airport: Palma de Mallorca 60 km, Nearest railway: Sa Pobla 20 km
|Family friendly
|Great for children of all ages
|Some pets are welcome - please contact the owner, Yes, smoking allowed
Features and Facilities
|Internet access
|Central heating, Air conditioning, TV, Safe, Wi-Fi available
|Kettle, Toaster, Iron
|Clothes dryer, Cooker, Microwave, Fridge, Freezer, Washing machine
|2 bedrooms, 2 bathrooms of which 1 Family bathrooms and 1 En suites
|Double beds (1), Single beds (2), Dining seats for 6
|Linen provided, Towels provided
|Balcony or terrace
|Suitable for people with restricted mobility, Not suitable for wheelchair users
|Further details outdoors
Easy on street parking.
The Balearic Islands region
Located just behind the popular Pinewalk in Puerto Pollensa, access from both Pescardor and Formentor street.
30 seconds to the sea and 5 minutes walk to the town centre. Convenience store nearby (5 min walk).
Puerto Pollensa is a family friendly holiday resort, with the flat being located in a quiet residential area, still within short walking distance to all the hustle and bustle of the restaurants and night life of the town centre.
Puerto Pollensa
The stunning beach of Formentor is easily accessible by public bus or by private car (20mins), as well as the "Caribbean like" Puerto de Alcudia Beach.
Water sports like jet ski, kayak, sailing, water ski, and many more are available from Puerto Pollensa beach.
LÁlbufera is a natural treasure for those interested in bird watching.
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30 Jul 2013
"Comfy apartment in perfect location"
We spent a week by the sea in this perfect apartment. Its just located behind the lovely pinewalk and the walk to the beach took less than 2 minutes. All the rooms (bedrooms, living room, kitchen, bathrooms) are spacious enough to allow for 4 adults to share the space comfortably. The kitchen is very well equipped to cook at home and the terrace is perfect for dining outside since it faces a very quiet road. There are also restaurants within 5 minutes walk for when we didnt wish to cook! The TV offers channels in english and german so we could keep up to date with current affairs.
This advert is created and maintained by the advertiser; we can only publish adverts in good faith as we don't own, manage or inspect any of the properties. We advise you to familiarise yourself with our terms of use.
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Calendar last updated:29 Jun 2015
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Rental property is in high demand and availability is low. Rent prices have increased by 7% over the past 3 months. This is 16% higher than the state average of $1,895 and 5% lower than the country average of $2,388.
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|Recently Sold: 148
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|Average Home Price
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|Property Records: 7,741
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The average home price in 60439 is $432,108, which is 25.2% higher than the average sold price in 60439 ($345,150) . The average home price per square foot in 60439 is $152 and about 2% of all homes in 60439 sold in the last 6 months. For 60439 home values, real estate prices, and city market trends, research the 7,741 property records or search our 148 recently sold or 269 homes for sale listings. The listings and properties in 60439 are only a part of the 3,843,653 properties and 96,186 homes for sale in Illinois. Because of this, the average home price and average home value of 60439 also influence the average home price $157,460 and average sale price $242,238 of Illinois. Listing counts, 60439 home prices and home values in 60439 are sourced daily from listing and property data on realtor.com®, which is the most up-to-date and accurate aggregation of real estate listings in the industry and includes approximately 800 regional MLSs and is the official website of the National Association of Realtors®.
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Sheraton Barra Rio de Janeiro Hotel
Our team of professionals is dedicated to enthusiastically providing attentive service to ensure that all of your needs are met. Our services include a business center equipped with state-of-the-art technology and a multilingual staff for office support, laundry, valet parking, and complimentary shuttle service provided by the Barra Shopping Mall, the biggest shopping center in Latin America. Airport pick-up is also available. Please contact the hotel directly to arrange this service.
Our concierge will be delighted to help you plan any outside activities including reservations for a tour around the city, golf outing, a visit to Sugar Loaf and the Christ Statue atop the Corcovado Mountain, or many other attractions including the significant cultural, historical, and architectural sights of Rio de Janeiro.
From the squash courts to temperature-controlled swimming pools and complete fitness center and spa, you'll find plenty of ways to stay active.
Our Beach Service provides guests with towels, chairs and sun shades. Please note that the beach is not a private area of the hotel, and chairs are limited and subject to availability.
Business Services
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Guest Services
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- Medical Services Available
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- Wheelchair Access
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- Air Conditioned Facilities
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Recreation & Entertainment
- Squash Court
- Children's Pool
- Sheraton Fitness
- Outdoor Pool
- Golf Course Nearby
- Valet Parking Facilities 20-24 USD per day
Internet Access
Free internet is available via a variety of our brands, booking channels and membership tiers. Learn more
- Wired Internet Service in All Guest Rooms 16 USD per day
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May 10th, 2013 (08:32 PM).
Not wearin glasses.I wanna look awesome.
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Hello there Shiki. I'm glad you love everyone cause that includes me. lol.
My first game was Pokemon Red. So yep, I'm one of those people who were there from the beginning. :) Diamond was the version I got and I thought it was a great. While it's not my favorite , I really enjoyed it. And I didn't care for half of the 4th gen Pokemon at first but they eventually grew on me. :) My favorite has to be gen III, I enjoyed Emerald a ton and FireRed/Leafgreen too. No matter what generation or Pokemon you like, you're still welcomed here. There's Pokemon fans of all kinds here, so no matter what you'll fit in some how.
I love Dark type too ass well! In fact I have a Dark type club and I think you should check it out. We're not the busiest clubs , but I have fun owning it and we're still cool. My favorite Dark type would be Umbreon. It's not the strongest but it's just cool. Speaking of clubs, the club we have here is one way you can make a good amount of friends. We don't have an anime club, but we have some for certain anime like Fairy Tail and Sword Art Online. So I definitely think you'll fit in here well and I hope you do.Hope you enjoy it here and have fun. If you just like to chat go ahead and send me a friendly visitor's message. See you around!
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May 7, 2015 | Ebola virus can persist for months within survivors' eyes. Live Ebola virus can persist within the eyes for months after a patient recovers from acute Ebola viral disease (EVD), according to a case report to be published in the New England Journal of Medicine.
April 7, 2015 | Bruce awarded a 2014 Clinical Care Innovation Challenge Award by AAMC. Emory Eye Center neuro-ophthalmologist Beau Bruce, MD, PhD, has been tapped as a 2014 Association of American Medical Colleges (AAMC) Clinical Care Challenge Award winner for his work on non-mydriatic ocular fundus photography in the emergency department.
March 11, 2015 | Recently awarded $42,000 by the Georgia Knights Templar Educational Foundation, Inc. The funding will be used to continue important educational and research opportunities that impact the entire state of Georgia. Over the past several years, the Georgia Knights Templar has awarded some $800,000 to the Emory Eye Center.
Jan. 16, 2015 | Offering Argus II ® retinal prosthesis system technology for those with late-stage retinitis pigmentosa. Emory Eye Center is taking a leading role in providing sight restoration to patients in the Southeast and the country. It joins a handful of eye institutions now offering innovative technology that allows a previously blind patient to "see."
June 17, 2015 | Storify.com/emoryhealthsci, "Ebola Virus Can Persist for Months Within Survivor.
June 9, 2015 | TodayTonightAdelaide.com, "Ebola's Adelaide Connection," Dr Ian Crozier is a frontline warrior who risked his own life fighting Ebola but despite all the precautions Dr Crozier was about to become one of the statistics.
May 19, 2015 | Young Ophthalmologists, "On the Ground in Liberia: Two YOs Tackle the Ebola Epidemic in West Africa." After taking the lives of more than 11,000 people, the recent West African Ebola epidemic also left the largest recorded number of survivors in its wake. Those survivors now face Ebola's aftershock.
May 11, 2015 | PBS News Hour, "How Ebola can hide in the bodies of survivors," Dr. Ian Crozier is one American health care worker who nearly lost his life while volunteering in Sierra Leone with the World Health Organization. After contracting the virus, he was evacuated to Atlantas Emory University Hospital and he eventually recovered. Months later, the virus was found in his eye and it nearly blinded him before a series of procedures and treatments. John Fankhauser at the ELWA Hospital, a SIM mission hospital, was seeing patients with eye disease. He invited a small team from Emory headed by Dr. Steve Yeh, who had fairly rapidly become the world's expert in this disease.
May 7, 2015 | "Ebola can lurk in survivors' eyes, study finds," NBC News. "The Ebola virus known to lurk in semen for months after recovery, also can stay in the eye for weeks. Though it doesn't seem to be in the tears or tissues that could infect others, it can damage vision. "This case highlights an important complication of Ebola virus disease with major implications for both individual and public health that are immediately relevant to the ongoing West African outbreak," Dr. Jay Varkey of Emory University Hospital and colleagues write in their report about former Ebola patient, Dr. Ian Crozier."
May 7, 2015 | "After Nearly Claiming His Life, Ebola Lurked in a Doctor's Eye," New York Times, PDF attached. Used with permission of The New York Times. "When Dr. Ian Crozier was released from Emory University Hospital in October after a long, brutal fight with Ebola that nearly ended his life, his medical team thought he was cured. But less than two months later, he was back at the hospital with fading sight, intense pain and soaring pressure in his left eye. At Emory, ophthalmologist Steven Yeh treated him for uveitis, a result of the Ebola virus."
April 30, 2015 | "Host of Ailments Plague African Ebola Survivors," Betsy McKay, The Wall Street Journal [pdf used with permission]. Emory Eye Center physicians Steven Yeh, Jessica Shantha, and Brent Hayek joined Ebola survivor Ian Crozier, MD, who was treated at Emory, in Liberia to discuss issues in Ebola survivors in that country.
March 30, 2015 | Fox 5 News health reporter Beth Galvin covered Emory Eye Center's first Argus II patient, Willie Colllins, and his physical rehabilitation following implantation of the innovative device for those blind from retinitis pigmentosa.
January 31, 2015 | Ophthalmology Times, Ophthalmology remembers friend, LASIK pioneer Dr. George Waring III
Copyright © Emory Eye Center - All Rights Reserved | The Emory Clinic Building B, 1365B Clifton Road, NE, Atlanta, Georgia 30322 USA


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Book your room at Loreto
Double RoomMax Occupancy: 3 guests (up to 2 infants)
Triple RoomMax Occupancy: 4 guests (up to 3 infants)
Single RoomMax Occupancy: 1 guest
Get an overview of this hotelMilan hotel in Citta Studi with free breakfast and bar/lounge
Located in Citta Studi, this hotel is 0.2 mi (0.3 km) from Piazzale Loreto and within 3 mi (5 km) of Cathedral of Milan and Teatro alla Scala. Galleria Vittorio Emanuele II and Piazza del Duomo are also within 3 mi (5 km).
Hotel Features
A bar/lounge, concierge services, and a 24-hour front desk are available at this hotel. Free buffet breakfast and free WiFi in public areas are also provided. Additionally, tour/ticket assistance, multilingual staff, and a front-desk safe are onsite.
Room Amenities
All 14 rooms offer free WiFi, minibars, and flat-screen TVs. Guests will also find room service, ceiling fans, and hair dryers.Information missing or incorrect? Tell us!
Hotel Amenities
Hotel Amenities
A bar/lounge is on site where guests can unwind with a drink. Guests can enjoy a complimentary breakfast each morning. High-speed wireless Internet access is complimentary.
This Milan hotel also offers tour/ticket assistance, multilingual staff, and concierge services.
- 24-hour front desk
- Total number of rooms - 14
- Bar/lounge
- Free breakfast
- Concierge services
- Tours/ticket assistance
- Free WiFi
- Luggage storage
- Multilingual staff
- Safe-deposit box at front desk
- Number of buildings/towers - 1
Family Friendly Amenities
- Free Wi-Fi
- Rollaway/extra beds available
- Cribs/infant beds (complimentary)
Available in all rooms: Free WiFi
Available in some public areas: Free WiFi
Room Amenities
- Climate control
- Air conditioning
- Ceiling fan
- Phone
- Minibar
- Private bathroom
- Free toiletries
- Hair dryer
- Bidet
- Shower only
- In-room safe
- Desk
- Rollaway/extra beds available
- Flat-panel TV
- Free WiFi
- Room service
- Free cribs/infant beds
Where to Eat
A complimentary buffet breakfast is served each morning between 7:30 AM and 9:30 AM.
Room service is available.
Hotel Policies
Check-in time starts at 1 PM
Check-out time is 11:30 AM
Payment types
Children and extra beds
- Children are welcome.
- Kids stay free! Children under 6 years old stay free when using existing bedding.
- Rollaway/extra beds are available for EUR 25 per night.
- Free cribs (infant beds)!
Pets allowed
You need to know
Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card or cash deposit are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
- A tax is imposed by the city: EUR 3 per person, per night, up to 14 nights. This tax does not apply to children under 18 years of age.
- Rollaway bed fee: EUR 25 per night
We should mention
Cash transactions at this property cannot exceed EUR 999.99, due to national regulations. For further details, please contact the property using information in the booking confirmation. Children 6 years old and younger stay free when occupying the parent or guardian's room, using existing bedding.


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Prayer Center
|Submit Prayer Request
Prayer is a very important part of our ministry at The JOY FM. We pray for your needs each weekday. Note: Prayer requests will be approved and posted within 24 hours on weekdays.
Our 24-hour prayer line is available at 1-877-800-PRAY
Prayer Request
Anonymous posted on 05/05/2015 6:30:16 PM
My prayer request is trust God to make me stable and strong. I am experiencing a great deal of anxiety and worry about the students in my future teaching position and my ability to handle it. I know that worry and anxiety is a sign that I do not trust God, so I want to be able to do that. It is difficult for me to cast these anxious thoughts and keep them away. I am exhausted. Thank you.
Prayer Request
Amanda Hayes posted on 05/05/2015 11:40:27 AM
Please pray for safety of all Spalding County 6th graders who left yesterday for Washington DC trip. They will be gone until Saturday morning.
Prayer Request
Lori Wilkins posted on 05/05/2015 09:43:02 AM
I need prayer for the renewal of my mind and freedom from attacks from the enemy.
Prayer Request
cedric white posted on 05/04/2015 10:20:52 PM
Lord let not my heart be troubled; prayer for The Lives of Peoples In This World let not their heart be troubled
Prayer Request
Anonymous posted on 05/04/2015 9:09:59 PM
Please pray that God will fill my son and daughter-in-law with wisdom, patients and compassion concerning their 3 month old twin sons food allergy.
Prayer Request
Anonymous posted on 05/04/2015 11:21:40 AM
Please pray for my sweet husband as he undergoes a medical test this afternoon. I'm nervous about complications.
Prayer Request
L.WRIGHT posted on 05/04/2015 03:22:04 AM
please pray for my son that he will yearn for god and his family before alcohol and that a mothers prayers for her child is answered before satan can destroy him an his family an please pray for me to do what GOD would have and ask of me my heart is so heavy
Prayer Request
cedric white posted on 05/03/2015 10:41:11 PM
Lord let not my heart be troubled; prayer for sister Brittany let not her heart be troubled
Prayer Request
Samuel posted on 05/03/2015 8:27:12 PM
I am wanting prayer that my schizophrenia stays away and I can work. My mom to stay with me she is 65 and various illnesses. God watch over us.
Prayer Request
Anonymous posted on 05/03/2015 10:44:23 AM
Healing and comfort for a friend who is battling cancer.
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Cheddar and Roasted Garlic Biscuits
Made with chicken broth, garlic, and shredded Cheddar cheese, these tender, flaky biscuits will become a family favorite.
Total Time:
Level: Easy
Serves: 24
Advertisement - Continue Reading Below
- 5 c. all-purpose baking mix or buttermilk biscuit mix
- 1 c. shredded Cheddar cheese
- 1.75 c. Swanson® Chicken Broth (Regular, Natural Goodness™, or Certified Organic)
- 2 clove garlic
- Heat the oven to 450 degrees.
- Stir the baking mix, cheese, broth, and garlic in a medium bowl with a fork to form a soft dough. Drop the dough by spoonfuls onto 2 ungreased baking sheets, making 24.
- Bake for 10 minutes or until the biscuits are golden. Serve hot.
Tips & Techniques
From: Swanson
What do you think?
18 Slider Recipes So Good You'll Want One of Each
Pair these mini burgers with a flight of beers and you are SET.
7 Dixie-Cup Popsicles You Cannot Fail at Making
No fancy molds or kitchen gadgets necessary.
Make It A Star!
11 star-shaped things, from pizza to Pop-Tarts. Because are you American or not?
More From Meals & Cooking


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6 Chefs Who Fight Food Waste with Trash Cooking
The stats on food waste are sobering. No less an authority than the World Bank said last year that up to one third of the world's food production billion metric tons every year—is wasted. In the United States alone, the Food Waste Reduction Alliance estimates that 80 billion pounds of food made it to landfills last year.


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How The Build The Perfect Home Earthquake Kit
If you stay in an area vulnerable to seismic activity, it's essential that you have an earthquake kit in your house or in your automobile so that you'll have disaster provisions if you really need them. Perhaps even in the event that you do not live in an area that is generally susceptible to earthquakes, you might really want to create a basic disaster survival kit to be utilized in case of twisters or various other kinds of natural emergencies.
Preferably, your earthquake kit ought to incorporate sufficient equipments for you and your household to survive for a time span of up to 3 days. Beyond the basic considerations of food and drinking water that are actually fundamental concerning survival, individuals will likewise need a few added materials that can help people make it through the after-effects of an earthquake.
Some of the first things that you'll need is some sort of light just in case the electrical power has been knocked out in your location. Given that you're going to wish to make sure that your light will work when needed, your best bet is to pick an LED flashlight or lantern since they have actually a considerably minimized energy use and will certainly keep a charge longer in storage than most standard flashlights. Test any LED flashlight that you have every few months to make sure that it still works, and if you're making use of an LED light that has multiple lighting modes then you need to take the time to check every one of its modes.
Another vital piece of equipment is a multi-purpose device that has knife blades, pliers, screwdrivers, as well as saw blades and can openers in it. Make certain to save your multi-purpose device with your LED light or LED flashlights so that you can find it quickly when you've located your light source. You 'd be impressed at how beneficial a multi-purpose device can be after an earthquake, and you may even discover uses for it that you've never ever thought about.
Likewise in your earthquake kit need to be a fully-stocked emergency first-aid kit so that you can deal with any injuries that might have taken place throughout the earthquake. Ensure that you have typical products such as blankets, toilet tissue, and hand sanitizer with your first help kit so that you can cover standard needs and provide warmth and cleanliness for any individual who is struggling with shock also.
Other useful things to include in your earthquake kit include sufficient cash or traveler's checks to be able to fulfill any financial needs that you may have in case the banks are closed due to the earthquake. You ought to likewise have a safe with copies of any essential files that you don't want to be lost or harmed in an earthquake, as well as clean garments for both warm and winter so that you and your family will not be forced to use the same clothing for several days in a row.
Make certain that you check the expiration dates on any food or medicine that you keep in your earthquake kit, and alter out any kept water that you have every few months. This will certainly avoid you or your member of the family from getting ill due to ended food or stale water.
Preparing an earthquake kit is an important activity that ought to be done as a household to ensure that everybody knows how to utilize the choices inside and where to find it if an earthquake happens. Being prepared for a disaster might effectively save an individual's life. Find out more about earthquake kits at https://www.fema.gov/earthquake/earthquake-safety-home.


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Focus - New Zealand strives to drain wine surplus
Bumper harvests have yielded a nervy two years for New Zealand's wine industry, but the head of the country's wine trade body believes that producers could turn the corner over the next 12 months.
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Reading Programs & Storytimes
Library Branch
Wear a costume and join us for some family fun!
Barbara Frum
A 10 week parent/tot program of hands on Jewish fun! PJ Library stories, music 'n movin', arts and crafts, puppets for you and your child to have an educationally fun experience while embracing Jewish values....
Thu Oct 15
Thu Oct 22
Thu Oct 29
A free 8 Week registered program for ages 10-12 yrs. Focussing on building children's social skills. Pre-registration is required as spaces are limited.
Tue Oct 13
Tue Oct 20
Tue Oct 27
The Learning Circle Drop-in is a free pre-registered, small skill-building play group for children ages 2 to 4 and their parents/caregivers. The program is an opportunity to promote language and learning, information and reso...
Mon Sep 21
Mon Sep 28
Mon Oct 05
Mon Oct 12
Mon Oct 19
A two hour fun filled morning for the whole family. Rhymes, stories, finger plays and lots of playtime....
Wed Sep 02
Wed Sep 09
Wed Sep 16
Wed Sep 23
Wed Sep 30
Join us for a fun 5-week interactive program for children 3-6 yrs and their caretakers. Read stories, create crafts, have snacks based on the stories, and experience the stories in many different, fun ways. With Yorktown Fami...
Mon Jul 20
Mon Jul 27
Mon Aug 03
Mon Aug 10
Mon Aug 17
St. Clair/Silverthorn
Don't sleep in, drop in! Join us Saturday morning for stories, songs and rhymes. No registration required.
Sat Jul 18
Sat Aug 08
St. Clair/Silverthorn
Join us for stories, songs and rhymes. For parents, caregivers and babies 18 months and under. Drop in! No registration required.
Wed Jul 15
Wed Aug 19
Mimico Centennial
A drop-in service for children (from birth to age 6) and their parents/caregivers to meet others and play interactively in an early learning environment. Thursdays, 10:30 am to 12:30 pm. Families may arrive or leave at any ti...
Thu Jul 09
Thu Jul 16
Thu Jul 23
Thu Jul 30
Thu Aug 06
A free 4 Week registered program for ages 10-12 yrs. Focussing on building children's social skills. Pre-registration is required as spaces are limited.
Thu Jul 09
Thu Jul 16
Thu Jul 23
Thu Jul 30


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MANUFACTURE AND EXCISIBILITY Section 3 of Central Excise Act, 1944. Basis of Levy. What is Manufacture?. CE Law gives only a truncated definition for manufacture – Includes Deemed Manufacture. Widest definition is available in Foreign Trade Policy – but that is not applicable to CE Law. …contd The statutory definition of manufacture in central excise act "Manufacture‖ includes any process— (i) Incidental or ancillary to he completion of a manufactured product; (ii) Which is specified in relation to any goods in the section or chapter notes of the First Schedule to the central excise tariff as amounting to manufacture Continued…….. (iii) Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer Continued…… And the word ―manufacturer‖ shall be construed accordingly and shall include not only a person who employs hired labor in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. …contd Leading cases – Decisions of Supreme Court. - ‗Formation of a new Article' Vide Hawkins Cookers Ltd Vs Collector [- 1997 (96) ELT 507 SC. - ‗A new distinct and commercial commodity.' Vide TISCO V.O.I[2004(164) ELT 372 SC. The accepted wisdom about manufacture in central excise Manufacture implies a change; but not every change is a manufacture. A new product should emerge from the raw material stage with a new name, new use and marketability. 2) Ingredients of excisablity Fact of Manufacture. Entry availability in CE Tariff. Marketability. Manufacture in central excise Two concepts Actual substantive manufacture & Deemed manufacture Actual substantive manufacture – does it include mere processing? Deemed manufacture What is deemed manufacture? Process or activity specified in section or chapter notes – for example: Labeling or re labeling of containers Repacking from bulk packs to retail packs Adoption of any other treatment to render the product marketable to the consumer Continued…. Addition of chemicals and other ingredients to certain products of tariff heading 3808 In relation to products of heading no 3920 & 3921 – process of metallization or lamination or lacquering In relation to some products of heading 7013 – the process of printing , decorating or ornamenting Continued…. In relation to flat-rolled iron & steel products under chapter 72 – the process of hardening or tempering In relation to articles of iron and steel under chapter 73 – the process of galvanization Continued…. In relation to motor vehicles under chapter no 87 – building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under 8706 3) Select Decided cases in Manufacture AffixingInformation stickers on goods imported does not amount to Manufacture. -CCE Vs Proctor & Gamble Home Products 2004 [167] ELT 173 – [TRI – D]. Erection of imported Power Plant does not amount to manufacture. -Spectrum Power Generating Co. Ltd VCCE – 2004(177)ELT 968 [Tri-D]. Conversion of old, diesel operated Buses into CNG Buses does not amount to Manufacture. …contd …contd -Nugas Technologies India (P) Ltd. VCCE [- 171 ELT 376 Tri-D]. Gold Plating of watch cases does not amount to Manufacture. -Commissioner Vs Divya cases – 2004[169]ELT225[Tri-D] Mixing of chocolate Powder with Sugar and Skimmed Milk to form drinking chocolate does not amount to Manufacture – CCE Vs Fountain Consumer Appliances Ltd – 2004 [171] ELT 329 (Tri – Chennai) …contd Branding, polishing and affixing MRP on locks acquired from artisans does not amount to Manufacture. Key locks (I) P Ltd Vs CCE – 2004(165) ELT,74 –(Tri- D). Printing of date of Manufacture is a Legal requirement and hence it is a Process of manufacture. - Surat Beverages (P) Ltd Vs Commissioner 2004 (165) ELT313 [Tri- Mumbai]. Rubber lining/ Painting/ Cutting/ Welding/of Iron and Steel pipes and Tanks does not amount to manufacture.- Tega (I) Ltd Vs CCE – 2004(164)ELT390 [SC] …contd Transformation of Catalyst into spent Catalyst does not amount to Manufacture. -CCE Vs Deepak Fertilizers & Petro Corp.Ltd.- 2004 (178)ELT 686 [Tri-M]. The Test of Marketability is a Burden of Revenue. -FGP(I) Ltd Vs U.O.I – 2004(168) ELT 289 [SC] Testing/ Gardening/ Certification of Helium gas cylinders before Sale is an activity amounting to manufacture. - Commissioner Vs Air liquide North (I) P. Ltd - 2004[174]ELT 201 [Tri - Del]. 4]Valuation – The Crux of the matter Tending to become more like an opinion poll. Section 4 and 4A/ Valuation Rules 2000. What is Transaction value?. Requirements for acceptance of Transaction Price Sale of goods. For Delivery, at the time and place of removal Seller and Buyer not related. Price is the sole consideration for sale. The legal fiction created by the definition of time of removal – let us note this A tour of the valuation rules 2000 The official name for the rules is this – Central Excise Valuation ( Determination of price of excisable goods) Rules, 2000 These rules apply when any of the ingredients of transaction value is missing The rules are used for ascertaining the "normal transaction value" at which the greatest aggregate quantity of goods are sold The valuation rules…. They are 11 rules in all Rule 1 – name & entry into force from 1-7- 2000 Rule 2 – definitions Rule 3 – exhortation to decide the value (when the transaction value is unavailable or unacceptable) The valuation rules…. Rule 4 – ascertainable equivalent price of such goods – nearest in time to the time of removal of goods from the factory – margin adjustment on account of differences in dates of delivery allowed Rule 5 – cases when the delivery of goods is at a place other than the factory The valuation rules….. Rule 6 – when there is additional consideration to the sale not reflected in the transaction price charged – solution: monetize the additional consideration and add it up to the tax value Rule 7 – Depot / branch sales – solution: adopt the nearest prevailing depot price Valuation rules…. Rule 8 – captive /self consumption/use – solution: tax value is 110% of the cost of production of the goods (as per CAS 4) Rule 9 – sales to related persons – solution: resale price of related person / 110% of the cost where the related person does not resell but consumes or uses for self Valuation rules…. Rule 10 – sales to inter-connected undertakings /holding company /subsidiary company – solution:: do as per rule 9 above. Rule 10A – job work on behalf of a principal manufacturer – solution: resale price of the principal manufacturer Rule 11 – residual method 5) Exclusions From Value -By Statute Excise Duty. Sales Tax. Other taxes such as Octroi, entry tax. -By Court / Tribunal Decisions Trade Discount. Cash Discount/ Prompt Payment discount. Turn over discount. Quantity discount. Year – end/ Bonus discount. … contd …contd Freight and Freight insurance, including equalised Freight. Bought – out items [not integral/ critical to Product]. Carry bags for Laptops. Syringe bought out and supplied with P & P medicines. Computer Software ( discuss with NCR case) Third party Inspection charges at the instance of and borne by the buyer. Excess of Freight collected over actual expenditure on freight. Interest on receivables …contd …contd Erection, Commissioning charges if products emerge as immovable property. Free items supplied with products. Advertising charges borne by the client – buyer on his own account. Additional warranty charges. Notional interest on Advances/ deposits from buyers not influencing the price. Straw supplied with Juice. Rental paid on durable and returnable container Liquidated damages received for non- lifting of molasses 6) Inclusions into Value -By Statute Advertising. Publicity. Marketing/ Sales Promotion. Storage/ Outward handling. Servicing. Warranty. Commission. -By Tribunal/ Court Decisions Dharmada. Design/ Development/ Engineering. …contd …contd Royalty. Amortised Cost of tools/ dies/ moulds received from buyers. Interest on inventory. Value of waste retained by Jobworker. Packing. Cost of material supplied by Customer. 7) Valuation When goods are assembled at site Isit a Composite/ turnkey/ works contract? Excise duty is not leviable on immovable property but on Parts / Components/ goods already manufactured. Case Studies – Lifts/ Boiler Plants/ Industrial Furnaces. 8) Valuation in Jobwork When does Jobwork amount to Manufacture?. Labor/ Jobwork charges + Raw material costs are includible in assessable value. Ujjagar Prints etc Vs U.O.I. Empire Industries Vs U.O.I. Pawan Biscuits Co. Vs CCE. Is buyer's profit margin includible in Assessable Value in the hands of Jobworker?. Food Specialities Ltd Vs U.O.I. Continued……. The impact of new valuation rule 10A The Central Board of Excise & Customs circular no 902/22/2009 dated 20-10-09 in the case of vehicle body builders Job work exemption under notification no 214/86 9) MRP based Valuation Section 4A/ weights & Measurements Act. MRP minus prescribed abatement is the assessable value. Region – wise MRP accepted If different MRPs are printed, the maximum MRP will be taken as the basis. Sale of phones with MRP fixed, to customer, by phone companies U/S 4A only. Multi – Piece Packages. 10) Refunds & Rebates Section 11B/ Rule 18/ cenvat Rule 5/ Section 11BB. One year time limit / Provision for Interest. Theory of unjust enrichment. Refund claim thro' credit notes – what happens? Mafatlal Industries Vs U.O.I. L&T Sargent Lundy Ltd Vs CCE 11)SSI Exemption Notification no: 8/ 2003 as amended. Basic ceiling Rs.1.5 Cr. Outer ceiling Rs. 4 Cr. Only listed goods benefit. Use of Trademark/ symbol/ brand of another person disentitles. …contd Perennial issues – Clubbing of Clearances and use of Brand name. Use of Foreign – owned Trade mark/ Brand name by Indian SSI Units. Clearances Excluded / included for Computing Rs.1.5 Cr and Rs 4 Cr. Value Caps. Returns Raj in central excise ER 1 – monthly – due by the 10th of the following month ER 2 – monthly, for EOU – due by the 10th of the following month ER 3 – quarterly for SSI units – due by the10th of the following quarter Continued…. ER 4 – Annual financial statement for units paying INR I crore in excise – due by the 30th of April of the following year ER 5 – CENVAT – Annual Return of information relating to principal inputs – due by 30th April of the following year – some class of manufacturers given exemption Continued…… ER 6 – monthly return of principal cenvat inputs due by the 10th of the following month – some class of manufacturers given exemption ER 7 – Annual Installed capacity statement – due by the 30th April of the following year Important procedures in central excise Issue of invoice under Rule 11 of central excise rules 2002 Provisional assessment under Rule 7 & finalization Time and manner of payment of duty under Rule 8 Remission of duty under Rule 21 for damaged/defective/unfit/unmarketable goods Important procedures in central excise Credit of duty paid on sales returns under Rule 16 Rule 16-A – removal of any inputs as such or partially worked outside the factory for testing, repair etc Rule 16-B – removal of semi-finished products for further work / finishing and return Important procedures in central excise Rule -16C – removal of finished goods outside for test etc & return Export without payment of duty as well under claim for rebate of duty – LUT (UT1), Bond, ARE Removal of excisable goods without duty for export warehousing under Rule 20 Penal provisions in central excise – simply draconian & colonial Prosecution for select offenses under section 9 of the Act Demand of duty under section 11A with normal time limit of one year and 5 years for cases where suppression of facts by the assesses is alleged Time limit for adjudication of SCN Penal provisions in central excise Interest for delayed payment under section 11AB Penalty equal to duty under section 11AC in cases involving suppression of facts. Penalty under Rule 25 – maximum upto duty or Rs 2000/-whichever is greater, with confiscation of the goods Penal provisions in central excise Rule 26 – penalty for abettors , transporters, issuers of false invoices – max upto duty or Rs 2000/- whichever is greater Rule 27 – general penalty where no penalty is specified for any offense in the rules, max of Rs 5,000/- with possible confiscation of the goods Penal provisions in central excise Tax default – penalty under rule 8 – daily clearance on payment of duty in cash, plus prohibition of using cenvat credit, till dues are paid up. Rule 12CC – blanket powers given to the department to impose restrictions on Manufacturers and Dealers involved in tax evasion Penal provisions in central excise Section 11DDA – power to order provisional attachment of property to protect "Revenue" during he pendency of proceedings Section 14 – power to issue summons Section 13 – power to arrest CENVAT CREDIT The foundation of the value-added tax system Avoids cascading effect of tax on tax on tax Integrates goods and services Cenvat credit Rules 2004 – apply to Manufacturers & Service providers Cenvat credit rules – what is the gain? Input stage duty relief in the form of tax credit to – Capital goods Inputs Input services Cenvat credit – Capital goods All goods falling under the following chapters – Chapter 82 – tools etc Chapter 83 – miscellaneous articles of base metals Chapter 84 – machinery, equipment etc Capital goods….. Chapter 85 – electrical / Electronic machinery & equipment etc Chapter 90 – optical, photographic, medical , checking, measuring equipment etc Abrasives under heading no 6805 Grinding wheels & the like under heading 6904 Capital goods…… Pollution control equipment Components, spares & accessories of the goods for the above two categories Moulds, dies , jigs and fixtures Refractories, and Refractory materials Tubes, pipes and fittings thereof Storage tank Capital goods… Used in the factory of the manufacturer of final products, but does not include any equipment or appliance used in the office Or, used for providing output service Motor vehicles registered in the name of the following service providers are allowed – courier agency, GTA, Rent a cab operator , tour operator, outdoor caterer Capital goods…. Ownership of capital goods is not required for a manufacturer or service provider except for the motor vehicle credit Credit to be taken for 50% of the duty in the first year and the rest in any subsequent year Depreciation under Income tax prohibited Capital goods….. The 50% restriction does not apply to special CVD of 4% paid on imported capital goods Removal of capital goods requires reversal of credit – 2.5% depreciation on credit for every quarter of use Removal on scrapping of capital goods requires payment of duty on transaction value Capital goods…. Provision for removal of capital goods for test, repair etc Moulds, dies , jigs and fixtures can be deployed at the premises of the job worker Capital goods can be produced and used in the factory of production for manufacture of excisable goods – duty exempt Capital goods…. Capital goods on which credit is taken should not be solely used in the manufacture of exempted goods Capital goods which are not defined in the CCR but used in the factory of production will qualify for credit as "Inputs". – Benco Products Vs CCE – CESTAT larger bench decision INPUTS Wide definition in the CCR "Inputs" means all goods except light diesel oil, high speed diesel and petrol Used in or in relation to the manufacture of final products Whether directly or indirectly Whether contained in the final product or not Inputs…. Inputs include --- Lubricating oils Greases Cutting oils Coolants Accessories of the final products Inputs… Goods used as… Paint or packaging material or as fuel or for generation of electricity or steam Used in or in relation to the manufacture of final products or for any other purpose Within the factory of production Inputs…… For service providers: All goods except light diesel oil, high speed diesel , petrol and motor vehicles And used for providing output service Inputs will not include cement, angles and channels, CTD / TMT bars & other items used for construction in the factory / building or in laying of foundation or structural support of capital goods Input services For manufacturers: Any service used by a manufacturer Whether directly or indirectly In or in relation to the manufacture of final products And clearance of final products upto the place of removal Input services….. For service providers: Any input service used by a provider of output service for providing an output service Input services allowed to both manufacturers to service providers Services used in relation to – Setting up Modernization Renovation Repairs Of a factory or the premises of the service provider Common services…. Or an office relating to such factory or the premises Advertisement Sales promotion Market research Storage upto the place of removal Procurement of inputs Common services…. Activities relating to Business "such as" – Accounting Auditing Financing Recruitment and quality control Coaching and training Common services…. Computer networking Credit rating Share Registry Security Inward transportation of inputs & capital goods Outward transportation upto the place of removal Important features of cenvat credit Input credit can be availed immediately on receipt of the goods accompanied by the relevant invoice No one-to-one correlation between input and output Cenvat credit is a legal and vested right Important features of cenvat credit Input service tax credit should be taken only after settling the service supplier invoice with value and tax Transfer of credit on transfer of business allowed Transitional credit Important features of cenvat credit Importance of new rule 6 in CCR 2004 Options there under Maintain separate accounts Or pay 5% on the value of exempted goods and six % on the value of exempted services Important features of cenvat credit Or take credit proportionate to the taxable turnover as per formula prescribed Inputs & capital goods & input services should not be exclusively utilized in the manufacture / provision of exempted goods or exempted services Clearances to EOU/SEZ/BTP/STP/EHTP & exports will not require reversal of credit Important features of cenvat credit Storage of inputs outside the factory allowed subject to applying for the same Significance of tax invoice in CENVAT credit system First stage dealer/second stage dealer/input service distributor Central sales tax Current rate at 2% Expected to go when GST is introduced Retention of "C" Form Vat credit usage against CST Sale in the course of export and import CST & Works contract
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"1 MANUFACTURE AND EXCISIBILITY"Please download to view full document


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Corsair Clock Radio
Crosley classic design and functionality make it a simple solution for any music lover!
When it comes to our most cherished electronic item, our alarm clock probably doesn't rank at the top of the list.
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Materials: Plastics, Metal, Vinyl.
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Illini Add Bucs Assistant Phair As Co-Defensive Coordinator
Illinois coach Tim Beckman said Friday that he has hired former Tampa Bay Buccaneers defensive line coach Mike Phair to be a co-defensive coordinator.
Big Ten Blitz: 9/26
What I thought would be a boring weekend for the Big Ten turned out to be a very good day indeed.
Illinois and North Carolina Make a Deal
North Carolina and Illinois have agreed to a home-and-home series to take place during the 2015 and 2016 seasons.
Bucs' Spence Enjoying Success on a Steep Learning Curve
Rookie defensive tackle Akeem Spence has had no time to celebrate completing his first NFL training camp. He'll be making his pro debut this Sunday against the New York Jets, lining up opposite Pro Bowler Gerald McCoy. He is
Bulls To Play Illinois in 2017, 2018
USF announced Tuesday a two-game series with Illinois is to begin with a game in Tampa in 2017 before the Bulls head to
After 2012 Troubles, Illini Looking For Progress
Expectations are low at Illinois after a 2-10 performance in head coach Tim Beckman's first season


text: Import Export Product Description HS Code India eyes rare feed grain imports after duty waiver Date: 03-08-2012 Subject: India eyes rare feed grain imports after duty waiver SINGAPORE/NEW DELHI, Aug 2 (Reuters) - India, Asia's top soymeal exporter, could turn into an importer as poor monsoon rains threaten crop yields, lifting domestic prices to a record and deepening global supply concerns triggered by the worst U.S. drought in 56 years.Soymeal prices in India have more than doubled in the last three months, raising concerns over food inflation and prompting the authorities to abolish customs tariffs on oilmeal imports."It is bullish for prices as a supplier is turning into an importer," said one trading manager with an international trading company in Singapore, who declined to be identified because he was not authorised to speak to the media. "We don't see large-scale imports but it is more of a psychological move."India's imports could buoy benchmark Chicago soymeal futures, which have jumped almost 40 percent in the last two months, hitting an all-time on Tuesday, as the U.S. drought curbs yields.Indian soymeal prices have climbed 110 percent since early May to a record $850 a tonne as the June-September monsoon rains, the main source of irrigation for half of its farmlands, have been a fifth below normal.Import duty on oilcakes or oilmeal will be waived to ease tight domestic supplies for the feed industry and edible oil producers, Farm Minister Sharad Pawar announced this week.India exports about 4 million to 5 million tonnes of soymeal annually and around 2 million to 4 million tonnes of corn, mainly to Asia. This year it has sold about half-a-million tonnes of soymeal to sanctions-hit Iran at record prices.Weather conditions make it difficult to track future requirements precisely, and India has previously suffered from production swings of this kind.In 2009, New York raw sugar futures rocketed to their highest in nearly three decades after a severe drought forced India to import about 2 million tonnes after having exported 5 million tonnes a year earlier.As the market awaits a formal order from the government, traders said shipments to India were most likely to be made from China, itself the world's biggest soybean importer.Traders are quoting Chinese soymeal at around $690 a tonne, including the cost of shipping to India."China is most competitive at the moment for supplies to India," said another Singapore trader. "India could buy around 300,000 tonnes from China in the next few months."Imports could ease India's soymeal prices, even though this volume is paltry beside the nation's annual consumption of 3.4 million tonnes, which is used to feed cattle, chickens, pigs and fish. Meal is made by extracting oil from the beans.China, which imports 60 percent of the world's traded soybeans, has an overcapacity in oilseed processing, leading to comparatively lower prices."The duty waiver will be helpful to import oilmeal until new oilseed crops come in October," said a Mumbai-based trader. Import duty on oilmeals such as soybean, groundnut and sunflower stands around 20 percent, including local levies.Traders said India has never imported soymeal, although it has bought other types of oilmeal, such as mustard or canola, palm kernel and groundnut or sunflower, as and when needed.Some traders said about 700,000 to 800,000 tonnes of soybean stocks from the previous season were still available in local markets to feed industry demand until the new harvest starts from October. (Editing by Clarence Fernandez)Source : in.reuters.com/article Import Business Export Import News DateSubjectCompiled By 08-07-2015Brazil Suspends Import of Lupin Antibiotic IngredientsInfodrive India Team 07-07-2015Coal India to relinquish 75 per cent of area of Mozambique blocksInfodrive India Team 06-07-2015Indian company seeks compulsory nod for MNC's drugInfodrive India Team 04-07-2015Food Ministry has proposed 10% import duty on wheat: Ram Vilas PaswanInfodrive India Team 04-07-2015JSPL announces 38% jump in production to 1.1 mt in April-June 2015 quarterInfodrive India Team 12345678910>> Total: 907 Import Business Export Import News , 182 pages Latest Export Import News DateSubjectCompiled By 04-07-2015Government in Talks to Scrap Import Curbs on Gold-Silver Alloy: ReportInfodrive India Team 04-07-2015Government pegs marine exports to grow by 20% to $6.6 billion in FY16Infodrive India Team 04-07-2015JSPL announces 38% jump in production to 1.1 mt in April-June 2015 quarterInfodrive India Team 04-07-2015Numaligarh Refinery looks to develop oilfields, export to MyanmarInfodrive India Team 04-07-2015Food Ministry has proposed 10% import duty on wheat: Ram Vilas PaswanInfodrive India Team


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30/M/In my parents' basement creating an instructional video in the hopes that it will enable more potential partners to give me their information online.
"The Beige Dahlia" is like the Black Dahlia, except instead of getting sliced in half after a date she gets a mild bruise after trying, and failing, to walk drunk in high heels.
Whoever made the photoshop tool that lets you move your chest hair to your head should be shot.


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Welcome to ModMyi.com - your premier Apple & iPhone community. Affectionately coined MMi, we're a community over 900,000 strong who love modifying our iPhones. Be sure to REGISTER to comment, download and ads load last for extra speed! It's free!
Take a few minutes to meet the ModMyi.com Staff!
Chevy - can you make fallback image for the paradigm shift? thanks
Free File Sharing and Storage made Simple.
Hey Chevy, I'm wondering why is that I can't login even though I already activated my account last night? And where do i get the repo for the Paradigm Shift? Can you please help me with this issue? Thanks in advance..
Great work, very beautiful, you can share dock? I like him, requests. Looking for a long time. .
http://modmyi.com/forums/iphone-5-ne...ml#post6873262 #22899
Request you, the great Long live the friendship, good friends,...To thank!
Hey Chevy, hope all is well...u created an iwidget for that would allow me to put any picture i wanted in a frame...i cant seem to find on my computer anymore...would love to rock it on my phone
Chevy, Could you please enlight me on how to get the ape signal bar working. I have the APE signal graphic.
I created and added the graphics into " Ape/UIImages" under "library/theme", resprung, went and click it in Winterboard-> repsrung...but it didnt work.
Hi Chevy, I am trying to get this iwidget for Boss iOS theme going, but not having much luck, keeps showing 'loading data' Do I need any other tweaks to make it work beside iWidgets? Thanks, a newbie to jailbreak/theme-ing
How can i make the status bar clock look like this?
thanks bro
Hi Chevy, a little help if possible, please. I just installed GPS iMatte V2.1, but despite having edited many times the file Config.js
at the line "RotatingWeatherImages" and "StaticWeather" I can not get the desired images.
I.E. If I set "StaticWeather = false" and "RotatingWeatherImages=true" I have no picture and the frame goes blank.
Also seems that the widget uses only 5 images, always the same, took from folder number 3 only (Images/Rotating/3).
Any idea to make use of all images to the widget?
Thanks and greetings from Italy,
Hi Chevy, *I've been trying to pm you but am getting told your inbox is full so you won't get the message, not sure if you got my description of the type of widget I want or not... Could you let me know? And if so, tell me if you're still interested? Might be easiest to talk by email, up to you! Thanks for the help!
Master Color Modder
Etch A
Super Duper Moderator
Moderator Admin
iPhone? More like MyPhone
My iPhone is a Part of Me


text:
Featured video
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|IBM CICS Performance Series: Effective Monitoring for CICS Performance Benchmarks
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Jobs are set to go at one of Cumbria's biggest law firms
Last updated at 14:20, Friday, 09 March 2012
Jobs are set to be axed at one of Cumbria's biggest law firms as Britain's weak economy continues to hamper local businesses.
Burnetts, the Carlisle-based solicitors' practice, is planning to make a "limited number" of redundancies among backroom staff.
The company has blamed the "bleak" economic outlook for the move.
Consultations are currently taking place with staff at its bases in Carlisle, Newcastle and Whitehaven.
A decision on how many jobs will go will be taken at the end of the month.
Burnetts' senior partner John Morris said the decision was taken with "huge regret" after a review of staffing levels.
"We are not immune to the effects of the global economic situation," said Mr Morris. "Since the recession first took hold in 2008, we have done everything possible to protect the employment of our staff, in the hope of an upturn.
"Unfortunately, the economic forecast is as bleak as ever and so, with huge regret, the partners made the decision to review our staffing.
"We have consulted widely and openly with our staff during the review and have adopted many of their suggestions to avoid obligatory job losses. Nonetheless, a limited number of compulsory redundancies may still be necessary.
"Presiding over this review has been one of the saddest occasions of my professional life," he added.
The firm said the redundancies would not affect staff in "client-facing" roles in order to minimise the effects on its customers.
Burnetts has enjoyed a period of sustained growth in the last decade which has included opening offices in Newcastle and Whitehaven.
The firm has two bases in Carlisle – at Victoria Place and at Rosehill.
First published at 14:10, Friday, 09 March 2012
Published by http://www.cumberlandnews.co.uk
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Move over you blonde bombshell, there's a new gal in town and she' red hot! Make an entrance that will cause them to stop, look and listen in this sexy auburn Big Red adult wig.
Disguise yourself with limited effort when you use the Big Nose Glasses. These funny, big nosed glasses features black, plastic frames with attached eyebrows.
Get into the holiday spirit this Christmas when you wear this Big Santa Adult Sweater. This green acrylic sweater features red trim and a large Jolly Old Saint Nick graphic.
Feeling loony, you toon? Then grab your cartoon character costume and slip on these big white cartoon mitts to truly bring you out of the animated pages!
Give yourself an excuse to whine and complain on Halloween when you dress up in the Big Baby Men's Costume. This blue and white jumpsuit comes complete with a hat and sculpted baby face, with a lookout area for your eyes.
Get to workin' when you decide to wear this hilarious Big Willy's Landscaping Work Shirt. The green, button down shirt is a comfortable polyester/cotton blend that features a name tag and business patch.
Pimp costumes aren't complete without the hippest scepter on the street! This sleek black cane, with its decorated diamond "bling" at the tip, is a must for any Halloween hustler.
Add the finishing touch to your grave digger, goblin or ghoul costume with these realistic looking Big Bubba Ghoul Dentures - make your mark on Halloween.
Get in touch with you inner child with this Big Baby Costume Set.Complete with giant diaper, pin, and pacifier, this set of funny Halloween accessories will have everyone guessing how old—or at least how mature—you are!
Pimp your hands and get down with this awesome Big Money ring - it's two rings, one for each hand! The gold metal rings are filled with faux diamond dust and pack a powerful punch - punch through the crowd and make your presence known with these bling things.
Stick to your routine on Halloween when you decide to disguise yourself in this officially licensed Big Bang Theory Sheldon Mask.
If your little entertainer is ready for the big stage dress him for the occasion in the Big Top Clown Toddler Costume! Giggles will ensue when your little one wears this multi-color patchwork top with amusing frill neckline and fluffy red buttons. He'll run around town in these funky striped pants…
There's no crying on Halloween, even if you are dressed in the Big Baby Adult Men's Costume. This white, one-piece, adult-sized baby romper will have you whining all night this Halloween.
Your little clown will bring the happy to Halloween in the Big Top Fun Toddler Costume. This polka dot dress with huge rainbow tutu, suspender detail and adorable hat will put a smile on even the most grim trick or treaters.
Who's afraid of the big, bad wolf - not you! Scare up some Halloween fun when you dress your little one in this classic and comfortable zipper-front Big Bad Wolf baby costume and prowl the neighborhood in search of treats.
He is the ultimate crooner, the leader of the rat pack and the ultimate big guy - meet Big Frank, the star of the monster mash. Steal the spotlight on Halloween when you don the adult men's Big Frank costume and practice your smooth moves. This hilarious costume includes the character mask and…
He is the creature of legend and lore - is he friend or foe? You decide when you wear this adult men's Big Foot costume. Hide behind the faux fur and behave badly if you wish, or be funny - the choice is yours.
Jersey girls have big hair to go with their big personalities. You can never be too tan or too much of a guidette, so embrace your roots even if you're not from New Jersey with this signature style Jersey Poof black adult wig. Go big or go home!
You may be the bride of Frankenstein but you are quite a sight to behold with or without the big guy. All eyes will be on you when you complete or create your costume with this elaborate black and white Lady Monster wig.
You'll make big changes not only to your look, but to the world when you wear this officially licensed Wonder Woman Wig. Black thick curls hang down over golden crown with signature red star logo in the center. It's time to make the world a better place. Starting on Halloween!
…is an independent country diva with a flair and passion for music unmatched by any student at Monster High. Though she can be a bit uptight at times, she has a big heart and a wonderful spirit. Create or complete your Operetta costume with this officially licensed Monster High Operetta child's wig.
Clown around like crazy in this colorful rainbow wig! Big, bushy, and bright, this classic character wig adds some silly circus style to any costume.
Put on Buddy the Elf Wig and even Santa won't be able to tell the difference between you and his little helpers! Bring the spirit of Christmas with this fabulously cute accessory and a jazzy jingle. Just be careful during the holiday season as to not be carried off to the North Pole to make toys.
Send electric waves of happiness when you wear the Officially Licensed Pikachu Big Face Tank Women's Costume. This bright yellow Pokemon shines on this tank featuring a Pickachu face graphic and surprise back tail and lightening bolt graphic.


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A day carved into memory...With head swimming and heart pounding,I slid to the floor.My mind was tearing away at itself,and my heart shattered inside my chest.Tears drowned my eyes and I could feel my throat tightening.I could hear voices all around me,but I could not make out the words.Suddenly a teacher scooped me up,and carried me away. <i>


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iHerb 顾客评论
Artisana Coconut Butter
1 个顾客认为以下的评论有帮助
Reviewer1810935发表于 Jan 11, 2012
Love the product, the jar itself makes it challenging to get the butter out... and does not seem to melt well when the jar is put into a double boiler hot water bath....
great, just not my favorite
1 个顾客认为以下的评论有帮助
Reviewer3119083发表于 Apr 20, 2013
this is quite good, but i have found nutiva's coconut manna better tasting. this feels somewhat "dry" in comparison to my fav coconut butter. i like the fact that it is in a glass jar instead of plastic.
Not as expected
1 个顾客认为以下的评论有帮助
4870910595751893515发表于 Oct 06, 2012
I'm not sure why, it was in a secure package but the jar was not sealed. Because of our own situation I decided to try it and the product was completely fine. Being the first time I'm using iHerb it makes me leary of using them again but the Butter was fine, taste as always. If you haven't used it before, it's great, kinda like a nutbutter but you can make all kinds of things with it or just eat it with a spoon.
1 个顾客认为以下的评论有帮助
ElisMar发表于 May 07, 2012
Very tasty! Been using it with my meal replacement bars, and it's delicious!
This is so yummy its dangerous !
1 个顾客认为以下的评论有帮助
Reviewer2702091发表于 Jul 07, 2012
It was a shok-it tastes like heaven. If you like Coconut-you will love, love this product! Its smooth and easy to use.


text:
You won't be able to dismiss this by usual means (escape or click button), but you can close it programatically based on user choices or actions.
"We ordered our save the dates and received them in less than a week. Looked great. Everyone loved them. We will definitely order everything else from them."
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"I was happy the way the cards looked and felt. They were a lot thicker and more glossy than I was expecting. Everybody who got one keeps telling me how cute they are. I love that I was able to personalize it with our picture, names, dates, and location. The little saying on the back of the card is what sold me, though!"
"Loved the magnet! See it on all my friends refrigerators! Now they won't forget the date! Picture quality was great, loved the back and white and how easy it was to customized. Asked for them to add "Formal invite to follow" at the bottom and it looked amazing! Wish I had added my website also, but I will add that on the invite."
"Loved being able to customize this card however I wanted. the paper quality is wonderful! the order came much quicker than anticipated. These are very nice. planning to place another order soon!"


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User Tip: If you're unsure of your vehicle type, you may skip the machine type selection box.
Please select make, model and yearFork Seals
Leaky or faulty fork seals can be a messy deal. Not only can they let oil come seeping out, but they can also allow contaminants to get in and pollute the fork oil within your fork tube. These scenarios can considerably affect the performance of the suspension on your motorcycle.
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It was hard to find the right tool to tighten them down, but they worked exactly as described. Good productRead All Reviews
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I could have used a screwdriver or pvc tube to put the seals in, but with this tool it was much easier . worked as describedRead All Reviews
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Good longevity but I prefer stockRead All Reviews
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Good quality and decent priceRead All Reviews
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I put these on when i re-sprung my suspension. so far so good. Quality sealsRead All Reviews
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Was a little skeptical at not going OEM or name brand on forks seals but these Tusk seals fit perfect and have had no issues in several rides. Save a few bucks and give the Tusk seals a try. I believe you will find as I have they are OEM quality fit and finish.Read All Reviews


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...sunbuns99 July 4th, 2015 11:06 PM
[TD="colspan: 2"]I find that it's sometimes easier to find out whether somebody's freeballing by what happens at the back of his pants - instead of the front. Not that the front is not...
[TD="colspan: 2"]...
[TD="colspan: 2"]
[CENTER][COLOR=#000000][FONT=Times][URL="http://3.bp.blogspot.com/-cNS624YW6LY/UsBWVARRmAI/AAAAAAAASVI/6QrTqyvt7n0/s1600/rafael+nadal+naked+cowboy+2.jpg"]...sunbuns99 July 3rd, 2015 07:19 PM
Did you mean Southern Europe?
Yes, yes I did. Thank you for asking.
Cock is so beautiful...I weep with joy everytime I have one in my mouth or assvacancy3 July 7th, 2015, 09:45 PM
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There is a railway with only 1 rail.So only one train can be on it at a time.It leads through a tunnel.Two trains go through the tunnel at 5 o clock but facing each other.Why didnt they crash?
Answer One went at 5am and one at 5 pm.
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Guest Message by DevFuse
Two trains
Started by samcnom1, Aug 16 2007 01:55 PM
1 reply to this topic
Posted 16 August 2007 - 01:55 PM
- 0
Posted 17 August 2007 - 05:44 PM
or they went in on different days or months or years... you might want to add: "in the same day" to your post.
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text:
|Sq ft
|3 beds
|1.0 Ba
TO SCHEDULE A SHOWING GO TO: elitetenant.com ELITE Rental Properties Inc. (855) 535-4833 ext. 832 Lansdowne Park Row Home near MFG Hospital! Well kept! Refrigerator included! *PROPERTY INFORMATION* - PROPERTY STATUS: For Rent Only - RENTAL SPECIALS: 1st month free if rented within 30 days of showing. No application fees*. If credit score for all applicants is greater than 650 or above, total move-in costs are reduced*. - MONTHLY RENT: $895 - MOVE-COSTS: $2,685 depending on credit - LEASE TERM: Minimum lease term until Spring 2016 - UNIT TYPE: Row Home - HEATING: Gas-Forced Air - AIR CONDITIONING: Window unit not included - LAUNDRY: Washer and dryer hookups in basement - PARKING: Unlimited street parking and one (1) off-street parking - UTILITIES INCLUDED: None *RENTAL REQUIREMENTS* - MONTHLY NET INCOME: $2,237.50 - CREDIT: 500 or more - PET OCCUPANTS: Cats and dogs welcome. Up two (2) pet occupants. Fees may apply. - SMOKING: Not Allowed - SECTION 8: Accepted (Applican ...(show more)
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23 Flawless Style Moments from the Premiere of 'Dare to Wear' view
27 Exquisite Looks Spotted at the Alvin Ailey Gala view
33 Show-Stopping Looks From the Africa's Out! Gala view
A confident and stylish woman can wear exquisite clothing with grace. This...
A confident and stylish woman can wear exquisite clothing with grace. This beautiful blouse, cream pencil skirt and print peep-toe pumps are fabulous.
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JR Alternative
Partagas Black Maximo · 6 × 50 JRPBM
Bundle of 20
Dominican Republic
Dark Brown / Maduro
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3 out of 3 found this review helpful.
3 out of 3 found this review helpful.
Was this review helpful Yes / NoThanks for your feedback!
Good daily cigar
Heppjm on 03/20/15
Great. Every day stick. Never tired of smoking one I get a bundle in every order I make monthly always in my box except when I run out. First one I reach for when I recieve my order good right out of the wrapper no need to let it rest in my humidor. Great daily cigars for the price did I mention they taste great!
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Jr alt black partagas
Tbi on 06/09/15
What I received was a well made cigar, nice tight roll, with good smoke. The flavor is OK not great but not bad at all. However I am not sure if I received the right cigar. What I got are not 'black' in color not even close. Whatever I received was a very decent cigar for the money.