SSI Exemption - CENVAT credit - whether availing the benefit of ...

Central Excise

November 3, 2015

SSI Exemption - CENVAT credit - whether availing the benefit of MODVAT/CENVAT credit in respect of branded goods of third parties manufactured by the assessees on job work basis, disentitles them from availing the benefit of SSI exemption - Held No - SC

View Source

← Previous Next →

SSI Exemption - CENVAT credit - whether availing the benefit of ...

Central Excise

November 3, 2015

You may also like:

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...

Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat...

Denial of CENVAT Credit - SSI Exemption - delayed reversal of cenvat credit - in respect of inputs lying in stock or used in any finished excisable goods lying in stock...

Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

SSI exemption - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the...

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...

Modvat/Cenvat Credit subsequent to export after declaring that credit not availed in AR-4 & availing duty drawback is not permissible-SC

Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -...

Cenvat credit while availing benefit of abatement - Benefit of N/N. 1/2006-ST dated 01.03.2006 - merely in some of the contract the appellant had availed the cenvat...

Denial of benefit of Abatement Notification of 67% on the ground that Cenvat Credit has been availed - since the cenvat credit has been reversed, benefit of abatement...

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...

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...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly...

Quick Updates: