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 October 2015 Year 2015 This

CENVAT Credit - use of Capital goods in different premises - ...


Appellants Entitled to CENVAT Credit for Capital Goods Used in Manufacturing at Registered Factory Premises.

October 30, 2015

Case Laws     Central Excise     AT

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in using the machine (capital goods) can be said to be part of its manufacturing activities of final products in its registered factory premises. There is no justification for denying credit - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

  2. CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not...

  3. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  4. 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...

  5. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

  6. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

  7. CENVAT Credit - inputs/capital goods - all the items in question has been used by the appellant for fabrication of capital goods - the items in question has been used by...

  8. CENVAT credit - capital goods - capital goods used in the manufacture of dutiable cotton/ denim fabric - benefit of Rule 6(6)(v) extended - the appellant manufacturer is...

  9. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  10. CENVAT credit - appellant is entitle to avail the Cenvat Credit as these prefabricated structures have been used by the appellant for fabrication of cold room which is a...

  11. CENVAT Credit - capital goods - the appellants were paying duty @ 4% on the goods manufactured by using the very same capital goods. There is no room for doubt that the...

  12. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

  13. CENVAT Credit - manufacture of capital goods in house - fabrication of immovable goods - use of goods falling under sub-heading 7208 and 7216 as inputs/capital goods - ...

  14. CENVAT Credit - inputs/capital goods - fabrication/ creation/ installation of capital goods - The issue involved in Bharti Airtel is about the credit on Tower parts and...

  15. CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the...

 

Quick Updates:Latest Updates