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 May 2018 Year 2018 This

Reversal of CENVAT credit - removal of scrap generated and old ...

Central Excise

May 22, 2018

Reversal of CENVAT credit - removal of scrap generated and old capital goods - whether the appellant is required to pay duty by way of reversal under Rule 3(5) or 3(5)(A) of CCR, 2004 on removal of the scrap generated from used and old capital goods? - the show cause notice is presumptive and hence not maintainable. - AT

View Source

 


 

You may also like:

  1. Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -...

  2. 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...

  3. Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of...

  4. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

  5. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

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

  7. CENVAT credit - appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004 - AT

  8. Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A)...

  9. CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

  10. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

 

Quick Updates:Latest Updates