Home Highlights May 2013 Year 2013 This

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1. 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...

2. 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...

3. 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...

4. CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed...

5. Reversal of CENVAT Credit - common inputs used for taxable as well as exempt goods - non-maintenance of separate records - Ammonia - Revenue is trying to stretch the law...

6. Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

7. Cenvat Credit - manufacture of dutiable and exempted final products - revenue submitted that assessee has neither maintained separate accounts nor paid an amount equal...

8. Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable...

9. Reversal of CENVAT Credit - manufacture of dutiable as well as exempted goods - in a case where assessee avails the Cenvat credit on common input service and the same is...

10. Reversal of CENVAT credit - at the time of availment of Cenvat Credit on inputs, the final product is dutiable, later on the final product became exempt, in such a...

11. Reversal of CENVAT Credit - The appellant has been availing CENVAT credit only on the proportionate amount of inputs which are gone into manufacture of either dutiable...

12. CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that...

13. 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...

14. Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...

15. CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...