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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Assessee is entitled to avail input credit on welding electrodes ...

Case Laws     Central Excise

February 23, 2014

Assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - AT

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  2. Cenvat Credit - welding electrodes used for repair and maintenance of the plant and machinery - Credit allowed. - AT

  3. Cenvat credit on welding rods/electrodes and asbestos sheets - welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final...

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  6. Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT

  7. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

  8. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

  9. Cenvat Credit - use of oxygen and acetylene gases as input - assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and...

  10. CENVAT Credit - inputs/ inputs services used for construction of immovable property - While constructing the immovable properties, assessee would have availed various...

  11. Cenvat Credit - welding electrodes - Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - AT

  12. Cenvat Credit - repair of insured vehicles - insurance company entitled to take input service credit on repair and maintenance services under the cashless scheme - AT

  13. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

  14. Availment of CENVAT Credit - input credit on the items which were used for repairs and maintenance of the capital goods is eligible to the assessee - AT

  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...

 

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