Home Highlights November 2013 Year 2013 This

You may also like:

1. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

2. Eligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - crates used for transportation of finished goods in to bonded store room, are eligible for...

3. CENVAT Credit - plastic crates were being used for the safe transportation of the goods from the place of the manufacture to the place of consignee and the cost of...

4. CENVAT Credit in respect of plastic crates, trolleys, welding table and welding chair - denial of CENVAT credit on the ground that the material on which credit was...

5. CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...

6. Cenvat credit wrongly availed - appellant had entertained bonafide belief regarding availability of cenvat credit and therefore, extended period is not invokable - AT

7. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

8. CENVAT Credit on PVC crates used for transporting aerated water in bottles - circumstances the PVC crates being used as inputs/capital goods in the manufacture of...

9. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

10. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

11. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

12. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

13. CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

14. CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not...

15. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT