Home Highlights March 2014 Year 2014 This

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1. CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how...

2. 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...

3. CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as...

4. CENVAT Credit - Denial of credit on the ground that supplier has paid Duty on exempt product - it is settled that even if Excise duty is not payable on the product for...

5. CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at...

6. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

7. CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the...

8. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

9. Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat...

10. Denial of cenvat credit on the ground that supplier of goods has paid excess duty then required - central excise authorities having jurisdiction over the...

11. CENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - AT

12. CENVAT credit - Duty paying documents - If the appellant were entitled to take credit on their inputs on the strength of the original invoices issued by the supplier,...

13. 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...

14. CENVAT Credit - duty paying documents - sole ground for denial of credit is non-appearance of the signature of the input supplier. The said defect is rectifiable defect...

15. Denial of CENVAT Credit - supplier of the goods is not a manufacturer - Once the supplier of the goods had discharged the duty liability, the recipient can take CENVAT...