Home Highlights January 2012 Year 2012 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. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

3. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

4. 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...

5. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

6. 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...

7. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

8. Cenvat credit - Non-possession of capital goods at the time of availment of Cenvat credit and goods were not used in or in relation to the manufacture of the final...

9. 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...

10. CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

11. CENVAT Credit - Whether Cenvat Credit attributable to the quantity of Inputs (Molasses) used in, or in relation to manufacture of exempted final product required to be...

12. CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the...

13. Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs...

14. CENVAT Credit - Capital goods - final product has become not liable to duty - t at the time of procurement of capital goods, the appellant has taken CENVAT Credit...

15. Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...