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 March 2014 Year 2014 This

Availment of CENVAT Credit on rail track material - rail used ...


Appellant Denied CENVAT Credit for Rail Track Material: Rail Not Classified as Capital Goods Under Regulations.

March 15, 2014

Case Laws     Central Excise     AT

Availment of CENVAT Credit on rail track material - rail used by the appellant is not covered under the definition of capital goods - AT

View Source

 


 

You may also like:

  1. 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)...

  2. 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...

  3. 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...

  4. Cenvat Credit - eligible inputs - rails and other track materials, namely, sleepers, paints and crossings etc. - adopting the principle of certainty & consistency in...

  5. 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...

  6. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  7. CENVAT credit - capital goods - credit cannot be denied on the ground that the appellant have made a claim of drawback - the appellant is legally entitled for the Cenvat...

  8. CENVAT Credit – Capital Goods or inputs - credit on Racks - They have taken credit on these items by classifying the same as capital goods but that by itself cannot be...

  9. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

  10. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

  11. 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...

  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. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  14. CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the...

  15. CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the...

 

Quick Updates:Latest Updates