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 2014 Year 2014 This

Cenvat credit - Job Work - Capital Goods - Although the capital ...


Cenvat Credit Valid on Job Work and Capital Goods, Even if Not Returned in Original Form After Use.

February 19, 2014

Case Laws     Central Excise     AT

Cenvat credit - Job Work - Capital Goods - Although the capital goods could not be returned “as such“ after the usage, in that circumstances also the credit cannot be denied - AT

View Source

 


 

You may also like:

  1. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

  2. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  3. CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

  4. Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

  5. 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...

  6. 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...

  7. 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...

  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. HC dismissed appellant's plea regarding duty exemption on goods transferred for job work. The court rejected the revenue neutrality argument based on CENVAT credit...

  10. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

  11. HC held that transitional credit under CGST Act is not available for capital goods in transit as of the appointed date. While Section 140 of CGST Act allows carrying...

  12. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  13. CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

  14. CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

  15. Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat...

 

Quick Updates:Latest Updates