Home Highlights December 2014 Year 2014 This

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1. Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the...

2. Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

3. Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and...

4. Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT

5. Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore...

6. 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...

7. Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the...

8. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

9. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

10. CENVAT Credit - Aluminium/ Copper coils for the repair of transformers – winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning...

11. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

12. Classification of goods - supply of Stator Coil - the fact of supply of stator (‘oils being meant for manufacture of WOEGs is established - The ‘Stator Coils’ in...

13. Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to...

14. Reversal of Cenvat credit - activity of refilling/relabeling of ink containers - Process not amounting to manufacture - f the activity does not amount to manufacture, in...

15. MODVAT Credit - Whether MODVAT Credit can be availed by the assessee on the basis of certificate issued by superintendent preventive – Held yes - HC