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1. Cenvat Credit - input received from First Stage dealer - It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and...

2. First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted...

3. Cenvat Credit on M.S. scrap - first stage / second stage dealer - dealer could not produce purchase invoice of M.S. scrap supplied to the applicant - prima facie case is...

4. CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be...

5. CENVAT credit - inputs - it would be impractical to require the assessee to go behind the records maintained by the first stage dealers. The respondent under the fact of...

6. Restoration of registration of dealer - the dealer filed returns and also paid the penalty. The dealer also paid the tax with interest. Nothing adverse to the dealer was...

7. Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to...

8. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

9. CENVAT Credit - common inputs and input services - the various options under Rule 6 are options given to the assessee and the Revenue cannot choose one of the options...

10. Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay...

11. Security Waiver to Dealers in Registration. - Notification

12. Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

13. Liability of interest - If an assessee fails to file correct returns and furnish required documents, the interest of the revenue cannot compromised. An assessee/dealer...

14. Validity of reassessment order - Input tax credit on purchases from three dealers - a bonafide purchaser cannot be put at jeopardy, when he has done all that the law...

15. CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit...