Option for payment of duty - SSI Exemption - Assessee in our ...

Assessee Can Choose SSI Exemption or Pay Duty Using Cenvat Credit for Final Product.

April 8, 2014

Case Laws Central Excise HC

Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on the final product by taking Cenvat Credit - HC

View Source

← Previous Next →

Option for payment of duty - SSI Exemption - Assessee in our ...

Assessee Can Choose SSI Exemption or Pay Duty Using Cenvat Credit for Final Product.

April 8, 2014

Case Laws Central Excise HC

You may also like:

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...

The HC allowed the appeal, holding that the insertion of Section 5A(1A) in the Central Excise Act, 1944 is prospective, not clarificatory. Prior to the amendment, the...

Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

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...

CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

CENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - AT

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

The Appellate Tribunal allowed the appeal and set aside the impugned order. The Tribunal held that the Show Cause Notice did not discuss the unavailability of CENVAT...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

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...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Quick Updates: