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1. 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...

2. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

3. 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...

4. CENVAT credit - Goods become exempted after taking cenvat credit - Demand of 8% of the price of exempted goods under Rule 6(3) - This reversal done by the respondent is...

5. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

6. Cenvat Credit - Non mainteance of separate accounts - assessee is liable to pay 8% on the price of the exempted final products viz., PD Pumps cleared from factory - HC

7. CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the...

8. CENVAT Credit - Whether Cenvat Credit attributable to the quantity of Inputs (Molasses) used in, or in relation to manufacture of exempted final product required to be...

9. Cenvat Credit - When common inputs are used in the manufacture of dutiable and exempted products, the liability to pay the amount of 8% as it was applicable at the...

10. Cenvat Credit - Utilization of Cenvat Credit lying unutilized in their Cenvat Credit credit availed when goods were dutiable - later goods were exempted - after sometime...

11. Cenvat Credit - Inasmuch as the assesse had reversed the credit attributable to exempted services - they cannot be saddled with the liability to pay amount equal to 8%...

12. 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...

13. Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit...

14. 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...

15. CENVAT Credit - assesee is paying 8% of the value of exempted goods - Cenvat credit cannot be disallowed if an assessee manufactures only exempted goods for a part of...