CENVAT Credit - returned goods - Rule 16 of CCR - When the ...

Central Excise

January 29, 2019

CENVAT Credit - returned goods - Rule 16 of CCR - When the ‘returned goods’ are subjected to process, which does not result into manufacture, the manufacturer shall pay an amount equal to the CENVAT Credit taken under sub-rule (1) of the said rules.

View Source

← Previous Next →

CENVAT Credit - returned goods - Rule 16 of CCR - When the ...

Central Excise

January 29, 2019

You may also like:

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

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...

Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules,...

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...

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...

Returned goods - Rule 16 - Reversal of CENVAT credit or payment of appropriate duty on goods processed - such goods / vehicles undergo a process of manufacture and...

CENVAT Credit - clean energy cess on Coal - A plain reading of Rule 3 of CCR, 2004 shows that it does not include CEC imposed in FA, 2010 in list for Cenvat credit - If...

Reversal of cenvat credit on goods lost / written off - returned goods - on written off value, Cenvat credit is not admissible - AT

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

Denial of CENVAT Credit -Defective goods, may be final product, have been subjected to such process which amount to manufacturing - credit allowed - HC

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

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...

CENVAT credit - the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of...

Reversal of proportionate cenvat credit in respect of the common input used in the manufacture of exempted goods is an option duly permitted under Rule 6(3)(ii) of the...

Quick Updates: