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1. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

2. CENVAT credit - Rule 6(4) of the CCR, 2004 - whether the goods which are so cleared for export are to be considered as exempted goods or dutiable goods? - the appellant...

3. CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable...

4. 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...

5. Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - 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. Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt...

8. Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

9. Reversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes - Rule...

10. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

11. Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any...

12. Rule 6(3)(b) of CCR are not applicable in the case of arising inevitable waste or bye-product fully exempt from duty .... - AT

13. Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only...

14. Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term...

15. Reversal of CENVAT Credit - empty packaging material of inputs - On plain reading of the definition of ‘exempted goods’ as well as ‘final product,’ it is clear that the...