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 2016 Year 2016 This

Cenvat credit - import of capital goods against the Target Plus ...

Central Excise

September 13, 2016

Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied - AT

View Source

 


 

You may also like:

  1. Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in...

  2. CENVAT Credit - Target Plus Scheme - credit was challenged by the Revenue on the ground that since Target Plus scheme is discontinued with effect from 01.04.2006,...

  3. 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...

  4. 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...

  5. Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC

  6. Target Plus Scheme - Discharge of Education Cess @ 2% on the goods imported - revenue submitted that under the Target Plus Scheme, basic customs duty and additional...

  7. CENVAT Credit on capital goods - there is no time limit is stipulated under the Cenvat Scheme, for taking credit on capital goods, since as per the scheme, the balance...

  8. CENVAT credit - goods imported for providing taxable services - Lighting equipments - Gloves and Tissues - the imported goods fall within the definition of parts and...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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,...

  14. Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

  15. Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of "capital goods" given in FTP are...

 

Quick Updates:Latest Updates