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 September 2014 Year 2014 This

CENVAT Credit - Appellants are not merely undertaking the ...

Central Excise

September 22, 2014

CENVAT Credit - Appellants are not merely undertaking the activity of cutting and slitting of coils, but they are doing the activity of putting of layer of plastic for improving drawability of material, and applying inter-leaving paper for protection of the material so as to be fit for end use application - credit allowed - AT

View Source

 


 

You may also like:

  1. Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

  2. Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

  3. Cenvat credit - input services - appellant has not incorporated the premises in the registration certificate - premises was used for undertaking job work activity of the...

  4. 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...

  5. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

  6. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

  7. Activity Manufacture or Not - The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture - AT

  8. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  9. Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the...

  10. CENVAT credit - reversal of credit related to trading activity - cenvat credit was not allowable towards trading activity - HC

  11. 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...

  12. CENVAT credit - ISD - entire credit distributed to one unit / Hazira Plant - services utilized for the drilling activities undertaken at Mumbai offshore fields - credit...

  13. Manufacture - activity of metalizing - metalized polypropylene film and metalized polyester film - the activity undertaken by the assessee amounts to manufacturer,...

  14. 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...

  15. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

 

Quick Updates:Latest Updates