Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Cenvat credit Rules 2002 permitting carry forward of the ...

Case Laws     Central Excise

February 8, 2017

Cenvat credit Rules 2002 permitting carry forward of the unutilised Cenvat credit remained in the hands of the amalgamating company to be utilized by the amalgamated company, there is no question of any demand or recovery of the Cenvat credit amount - AT

View Source

 


 

You may also like:

  1. 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...

  2. Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were...

  3. Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of...

  4. CENVAT Credit - Imposition of interest on unutilized credit - Rule 14 - whether a mere taken of CENVAT credit facilities without actually using it, would carry interest...

  5. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

  6. CENVAT Credit - payment of duty @1% or 2% under N/N. 01/2011-CE - Cenvat credit is not availed by virtue of the provisions of said Rule 3 of Cenvat Credit Rules, 2004...

  7. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  8. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  9. Reversal of CENVAT Credit - clearance of goods (inputs) to their sister concern - Rule 3(6)(a) of the Credit Rules, 2002 will prevail over Rule 3(5) of the Credit Rules,...

  10. Reversal of CENVAT Credit on inputs contained in the waste pharmaceuticals destroyed are governed by the provisions of Rule 21 of Central Excise Rules 2002 read with...

  11. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

  12. Availment of cenvat credit by the appellant is incorrect as the provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has...

  13. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  14. CENVAT credit - goods cleared to SEZ unit - Rule 6(6) of CENVAT Credit Rules, 2004 - the amendment carried out in Rule 6(6) by way of Notification No.50/2008 was retrospective.

  15. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

 

Quick Updates:Latest Updates