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 June 2017 Year 2017 This

SSI exemption - availing cenvat credit - The appellant has made ...

Central Excise

June 24, 2017

SSI exemption - availing cenvat credit - The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value exempted goods, as provided in Rule 6(3) of the CENVAT Credit Rules 2004 - the prescription made in CENVAT Credit Rules cannot be imported into the conditions of N/N. 8/2003

View Source

 


 

You may also like:

  1. 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...

  2. Exemption from countervailing duty (CVD) - where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no...

  3. In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed,...

  4. 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...

  5. 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...

  6. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  7. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

  8. 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...

  9. Benefit of section 80G - The fulfilment of conditions under Section 10(23C) of the Act is only one of the conditions prescribed under Section 80G of the Act but besides...

  10. Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries...

  11. 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.

  12. Exemption under Notification No. 17/2001-Cus. - delay in submission of end-use certificate - ubstantive condition of exemption has been satisfied - exemption allowed - AT

  13. Lapse of CENVAT Credit - When the notification which prescribed the nil rate of duty but bearing condition that no Cenvat credit should be availed whether Cenvat credit...

  14. SSI Exemption number 08/03-CE dated 01.03.2003 - Once the credit availed has been reversed it is to be considered as ab initio not availed - AT

  15. 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:Latest Updates