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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Demand of interest and penalty on reversal of credit - ...

Central Excise

November 18, 2015

Demand of interest and penalty on reversal of credit - manufacture of erection and installation of the furnace within the factory of the appellant - appellant has not disputed the denial of Cenvat Credit and paid the said amount admittedly and not contested - Demand of interest and penalty set aside - AT

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  1. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

  2. Whether the demands regarding denial of CENVAT credit on Installation and Erection services availed by the appellant are sustainable or not - such services are availed...

  3. Reversal of Credit availed but not utilized - penalty waived but demand of interest confirmed - HC

  4. Recovery of CENVAT Credit - Reversal of credit on removal of inputs for job work for setting up factory within same premises - stay granted - AT

  5. Reversal of wrongly taken credit done - whether interest is chargeable from the date when it was taken upto the date of its reversal - demand of interest set aside - AT

  6. Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Not liable to duty of excise - AT

  7. Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

  8. Shortage of goods - CENVAT credit - portion of the pet coke was not received in the factory - demand of duty with interest and penalty confirmed - AT

  9. Activity of laying of pipelines would not come within the purview of “erection, commissioning and installation service“ and it would be more appropriate classifiable...

  10. Reversal of cenvat credit - ‘furnace oil’ used to generate electricity - supplies made to a 100% EOU cannot be considered as exempted goods - AT

 

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