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1. Reversal of CENVAT Credit - electrical energy is not an excisable goods nor it is exempted goods as defined in rule 2(d) of the Credit Rules. Thus, as electricity is not...

2. Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term...

3. Denial of CENVAT credit - common inputs - electricity energy not being excisable goods nor its is exempted goods in terms of Rule 2(d) of the CENVAT Credit Rules, 2004,...

4. 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...

5. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

6. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

7. Cenvat Credit on capital goods - capital goods used in exempted and excisable goods - credit allowed..... - HC

8. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

9. Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

10. 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...

11. Input Tax Credit - blocked credit - solar power panels procured and installed - electrical energy generated by Solar Panel installed by the applicant is exempted goods...

12. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

13. CENVAT credit - Goods become exempted after taking cenvat credit - Demand of 8% of the price of exempted goods under Rule 6(3) - This reversal done by the respondent is...

14. Cenvat Credit - Exempted goods - Chapter-X procedure cannot be termed as exempted goods. - cenvat credit allowed - AT

15. Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3...