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 February 2019 Year 2019 This

CENVAT Credit - exempt goods or not - waste and scrap of ...


CENVAT Credit Denied for Waste and Scrap of Batteries; Demand Exceeded Show Cause Notice Limits.

February 1, 2019

Case Laws     Central Excise     AT

CENVAT Credit - exempt goods or not - waste and scrap of batteries - There was absolutely no proposal to demand the Credit attributable to the inputs involved in the waste of dry cell batteries. - Demand set aside as beyond the scope of SCN.

View Source

 


 

You may also like:

  1. The Appellate Tribunal allowed the appeal and set aside the impugned order. The Tribunal held that the Show Cause Notice did not discuss the unavailability of CENVAT...

  2. Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows...

  3. CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without...

  4. Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

  5. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

  6. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

  7. This case pertains to the utilization of ineligible CENVAT credit by a company. The key points are: The company availed ineligible CENVAT credit amounting to Rs....

  8. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

  9. Denial of CENVAT Credit - scope of SCN - the show cause notice is the foundation of the demand - that the order-in-original and the subsequent orders passed by the...

  10. Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

  11. Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

  12. Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

  13. Cenvat Credit - emergence of waste - there cannot be a demand to reverse any Cenvat credit for the reason that a part of the input is covered in the waste that arises - AT

  14. Show cause notice lacked necessary details for denying transitional credit of Rs.14,05,211/-. Petitioner's reply not considered as it was submitted manually, not...

  15. Rule 16(1) of Cenvat Credit Rules, 2002 - buy-back of non-usable batteries - retrieved material of old batteries underwent certain processes and was cleared as new...

 

Quick Updates:Latest Updates