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1. Cenvat Credit - Demand of 5%/10% value of exempted goods - The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input...

2. Cenvat Credit - Demand of 5% of the value of the exempted goods cleared from their factory premises which are Bagasse, Press-mud and Bio-compost - demand set aside - AT

3. 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...

4. 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

5. CENVAT credit - input service used for disposal of the press mud, a by-product, which was generated during the course of manufacture of sugar - credit allowed - AT

6. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

7. Reversal of CENVAT Credit - manufacture of dutiable as well as exempted goods - in a case where assessee avails the Cenvat credit on common input service and the same is...

8. Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied....

9. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

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

11. Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

12. CENVAT Credit - common input services for taxable as well as exempt goods - The demand of the duty amount calculated @ 5% or 10% of the exempted value cannot be made...

13. Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

14. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

15. Cenvat Credit - Rule 6 - Press-mud is a by-product or waste. - Just because the press mud is processed further resulting in exempted product, it cannot be said that the...