Home Highlights September 2013 Year 2013 This

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1. CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

2. CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

3. Cenvat Credit - Job Work under Rule 4(5)(a) of Cenvat Credit Rules, 2004 - Job worker paid the duty - Appellant took the Cenvat Credit of the duty paid by the job...

4. CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

5. CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

6. CENVAT Credit - if the job worker has taken any input credit on furnace oil which has been used in the job work goods and same has been cleared without payment of duty...

7. CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

8. CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

9. CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a...

10. CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

11. CENVAT credit - SSI exemption - once excise duty is paid by the manufacturer on branded goods manufactured, the brand name whereof belongs to another person, on job work...

12. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

13. CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

14. Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of...

15. Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat...