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 July 2012 Year 2012 This

Cenvat credit – Rule 6 - Maintenance of separate accounts - ...

Case Laws     Central Excise

July 20, 2012

Cenvat credit – Rule 6 - Maintenance of separate accounts - manufacturers of sugar and molasses - SCN issued in these cases are defective inasmuch as neither of the SCN indicates as to which are the input and input services used which have resulted in the generation of press-mud which was converted into bio-compost - AT

View Source

 


 

You may also like:

  1. Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

  2. Cenvat credit - bagasse and press mud emerging during crushing of sugar cane and purification of cane juice – no need to maintained separate accounts for the inputs for...

  3. 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...

  4. Captive Consumption of Molasses - appellant discharged the obligations under Rule 6 of the CENVAT Credit Rules, 2004 - denial of CENVAT credit on the Molasses purchased...

  5. Manufacturer as well as service provider need not to maintain separate Cenvat credit account for payment of Excise duty / Service tax - Article

  6. CENVAT credit - the activities of the assessee at the two separate premises in question were clearly interlinked. 'Factory' under Section 2(e) of the Act, means any...

  7. Notification 67/95 - Manufacturing Sugar & Molasses - Molasses used to produce Etyl Alcohol - Paid 8% of the value of clearance of such undenatured ... - AT

  8. Manufacturer cannot take place of excisable goods being Sugar et cetera, without repair and maintenance of capital equipment like sugar Cane cutter et cetera - the...

  9. CENVAT Credit - Non maintenance of separate accounts - emergence of by-products - action of the assessee tacitly amounted to acknowledgement of the fact that the said...

  10. CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud

  11. Cenvat Credit - Utilization of credit taken on molasses for payment of duty on Sugar - prima facie is in favor of assessee - AT

  12. Cenvat credit on Sugar Cess - Rule 3 - there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. -...

  13. Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit...

  14. Export subsidy on export of sugar - there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an...

  15. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

 

Quick Updates:Latest Updates