Home Highlights November 2015 Year 2015 This

You may also like:

1. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

2. 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...

3. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

4. 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...

5. 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...

6. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

7. CENVAT Credit - capital goods - the appellants were paying duty @ 4% on the goods manufactured by using the very same capital goods. There is no room for doubt that the...

8. 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...

9. CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in...

10. Cenvat Credit - capital goods acquired on lease basis - Rule 4(3) only further enlarges scope by stating that the credit would not be disallowed even if capital goods...

11. CENVAT credit - capital goods - Bagassee Bailing Machine - said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel...

12. CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating...

13. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

14. Cenvat credit on the CNC wire cut machine - Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. - HC

15. Cenvat Credit on capital goods - capital goods used in exempted and excisable goods - credit allowed..... - HC