Home Highlights February 2014 Year 2014 This

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1. CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the...

2. CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal...

3. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

4. Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC

5. CENVAT Credit - inputs/capital goods - all the items in question has been used by the appellant for fabrication of capital goods - the items in question has been used by...

6. Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of...

7. CENVAT Credit - inputs - HR Sheets, HR Plates and MS Rods used for fabrication of Steel Formers which is in the nature of a consumable in the Appellant’s induction...

8. Eligibility of CENVAT credit - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - AT

9. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

10. CENVAT Credit - capital goods - items of iron and steel - These items are admittedly utilized in the foundation and erection of machinery, the issue stands settled in...

11. Steel items used in fabrication of pollution control equipment would be eligible for Cenvat credit and the Cenvat credit cannot be denied just on the ground that the...

12. CENVAT credit - Bins - if according to the appellant, the item would fall under heading 8474.90, it was for the appellant to explain as to why it has not claimed cenvat...

13. CENVAT Credit - manufacture of capital goods in house - fabrication of immovable goods - use of goods falling under sub-heading 7208 and 7216 as inputs/capital goods - ...

14. CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and...

15. CENVAT credit - applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures...