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 December 2017 Year 2017 This

CENVAT credit - tyres used in RBO (material handling equipment) ...

Central Excise

December 21, 2017

CENVAT credit - tyres used in RBO (material handling equipment) for mining operations - these vehicles are not meant to be used for movement of materials in the mines. Such goods cannot be covered under capital goods since they are in the nature of motor vehicle other than dumper and dipper - tyres of such vehicle can also not be allowed for availing cenvat credit. - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - Whether Cement, used as construction/building material in the mines is eligible as input for the purpose of availment of Cenvat Credit - held no - HC

  2. Classification of imported goods - Hankook off the road mining tyres 31 x 10.5 R 15 - The impugned tyres are used for replacing the existing tyres whenever the vehicle...

  3. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  4. Input tax credit of VAT paid on the Mining Tippers (and its accessories) which were used in the activity of manufacture or production of iron ore - The Apex Court ruling...

  5. Input Tax Credit - services procured for the operation and maintenance of Diving Support Vehicle owned and used for supplying port and terminal handling services -...

  6. CENVAT Credit - capital goods - Only because the flay ash handling plant is situated 60 kms. away from the factory premises of the Appellant, it cannot be a ground to...

  7. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  8. CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...

  9. CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in...

  10. CENVAT Credit - Volvo chassis - chassis used for operation and maintenance of fuel farm - appellant is not entitled to avail CENVAT credit of the central excise duty...

  11. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

  12. CENVAT credit - input services - tyre re-treading services - maintenance of vehicles - the subject services are used in relation to dumpers which are used in mines for...

  13. 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...

  14. Denial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - Modvat/Cenvat credit is admissible on capital goods...

  15. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

 

Quick Updates:Latest Updates