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 April 2019 Year 2019 This

CENVAT credit - Violation of import condition - no demand notice ...

Case Laws     Central Excise

April 18, 2019

CENVAT credit - Violation of import condition - no demand notice has been issued for recovery of customs duty, therefore, import cannot be held irregular. Thus, the credit cannot be denied on the allegation of violation of import conditions.

View Source

 


 

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. Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant...

  3. DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment...

  4. Revocation of CB license - the importer had violated the conditions prescribed in the FTP by import of cashew kernels below the threshold MIP, and the appellants had no...

  5. CENVAT Credit - inputs issued for production lying in shop floor but not used for the production and the same was destroyed in fire - remission of duty granted - though...

  6. Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place...

  7. Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice...

  8. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

  9. Recovery of interest on reversal of cenvat credit - If a demand has to be issued only for amount of interest, it has to be quantified. And such quantification is...

  10. The DGFT issued Notification No. 12/2024-25, to amend the import policy conditions for yellow peas. This adjustment extends the timeline for free import conditions under...

  11. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  12. Conditions on import of Refined Palm Oil - Trade Notice

  13. Imports by FAO for specified projects exempted from duty of customs subject to conditions.

  14. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

  15. 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...

 

Quick Updates:Latest Updates