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1. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

2. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

3. Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

4. Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

5. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

6. 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...

7. Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

8. 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...

9. 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...

10. Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit...

11. Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.

12. Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - AT

13. When excise duty is exempted, there is no question of payment of additional duty - SC

14. Utilization of Cenvat Credit of AED(GSI) - Additional Duty of Excise (Goods of Special Importance) Act, 1957 - prima facie case in favor of assessee - AT

15. Utilization of CENVAT Credit - case of Revenue is that cenvat credit availed by them has been utilized by them towards payment of Central Excise Duty on Pre-stressed...