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 2013 Year 2013 This

Cenvat credit on input packing material - There is no contrary ...

Central Excise

February 5, 2013

Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to the manufacture of finished goods except the Variance statement. - credit allowed - AT

View Source

 


 

You may also like:

  1. CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is...

  2. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

  3. CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

  4. 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...

  5. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

  6. Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper...

  7. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  8. Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is...

  9. Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the...

  10. CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be...

  11. 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...

  12. 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...

  13. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

  14. CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

  15. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

 

Quick Updates:Latest Updates