Credit on packing materials of capital goods – Revenue demanding ...

Central Excise

February 24, 2012

Credit on packing materials of capital goods – Revenue demanding reversal for same considering it to be clearance of waste & scrap of capital goods, relying on sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004 - Held no - AT

View Source

← Previous Next →

Credit on packing materials of capital goods – Revenue demanding ...

Central Excise

February 24, 2012

You may also like:

Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose...

Duty on waste and scrap – packing of intermediate/final goods - packing material has become waste - reversal of cenvat credit - AT

Reversal of proportional CENVAT Credit - trading activity - The Revenue argued that the appellant did not exercise the option u/r 6(2) in writing before the...

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is...

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...

Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT

Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Reversal of CENVAT Credit - capital goods - removal of equipment as waste / scrap - It is not contemplated, either in Finance Act, 1994 or in general commercial usage,...

Reversal of cenvat credit while claiming Exemption from duty - unutilized cenvat credit - Rule 11(3) - the provision of reversal of the credit is provided only in...

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

Removal of capital goods as such to another units - non Reversal of Cenvat Credit - there is a revenue-neutral situation, demand set aside. - AT

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...

Quick Updates: