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1. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

2. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

3. 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...

4. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

5. Whether the Modvat/Cenvat credit on the inputs in process and in finished products is liable to be reversed/paid back when the final product becomes exempt from payment...

6. Cenvat credit - Non-possession of capital goods at the time of availment of Cenvat credit and goods were not used in or in relation to the manufacture of the final...

7. Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before...

8. CENVAT Credit - capital goods - electricity generated from such capital goods was captively consumed for the manufacture of dutiable final products - even if such...

9. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

10. Reversal of CENVAT credit - at the time of availment of Cenvat Credit on inputs, the final product is dutiable, later on the final product became exempt, in such a...

11. Reversal of CENVAT Credit - capital goods - removal of equipment as waste / scrap - It is not contemplated, either in Finance Act, 1994 or in general commercial usage,...

12. CENVAT credit on Capital goods - capital goods were used for the manufacture of excisable goods on which duty was paid - subsequently assessee opted for exemption -...

13. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

14. Cenvat credit - since on the date of receipt of capital goods, the final products were chargeable to nil rate of duty, the appellant becomes in-eligible for availing the...

15. CENVAT Credit - capital goods - at the time of procuring of capital goods, the appellant was availing Area Based Exemption which was expired during the FY - appellant...