CENVAT Credit - ground for disallowing the Cenvat credit of duty ...

Appellant Likely to Retain CENVAT Credit for Raw Materials Sent to Job Workers; Processes May Qualify as Manufacturing.

August 9, 2014

Case Laws Central Excise AT

CENVAT Credit - ground for disallowing the Cenvat credit of duty paid on the raw material sent by the Appellant to job workers is that the processes carried out by the Appellant do not amount to manufacture - prima facie case is in favor of assessee - AT

View Source

← Previous Next →

CENVAT Credit - ground for disallowing the Cenvat credit of duty ...

Appellant Likely to Retain CENVAT Credit for Raw Materials Sent to Job Workers; Processes May Qualify as Manufacturing.

August 9, 2014

Case Laws Central Excise AT

You may also like:

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...

Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

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,...

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 - Chemicals sent to the job workers for carrying out further process - since the appellant has sent their chemicals in the water base during the process it...

Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the...

Cenvat Credit - Job Work under Rule 4(5)(a) of Cenvat Credit Rules, 2004 - Job worker paid the duty - Appellant took the Cenvat Credit of the duty paid by the job...

The case pertains to the determination of whether the process undertaken by the appellant, a job worker, amounts to manufacture and the consequent duty liability. It was...

Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of...

Modvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - credit allowed - AT

CENVAT Credit - Job work - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not...

Denial of Cenvat credit - The exemption under Notification No. 8/2005 ST being a conditional exemption subject to fulfillment of obligation by the raw material supplier,...

CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the...

Quick Updates: