Home Highlights April 2015 Year 2015 This

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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. 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...

3. 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...

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

6. Cenvat Credit - manufacture of dutiable and exempted final products - revenue submitted that assessee has neither maintained separate accounts nor paid an amount equal...

7. Reversal of CENVAT Credit - common inputs used for taxable as well as exempt goods - non-maintenance of separate records - Ammonia - Revenue is trying to stretch the law...

8. 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...

9. Denial of Carry forward of CENVAT Credit - Conversion of DTA to EOU - Rule 11(3) will apply only in the situation where final products are exempted. - The final products...

10. Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs...

11. CENVAT Credit - inputs - Wash Oil and Sulphuric Acid which were used directly or indirectly, in or in relation to the manufacture of coal Gas - The manufacturing process...

12. Cenvat Credit - Common inputs - emergence of exempted waste - though coke fines arise during the course of manufacture of the final products and are exempted, this...

13. Reversal of cenvat credit - provisions of Rule 6(2) read with Rule 6(3)(b) of Cenvat Credit Rules, 2002/2004 would not be applicable in such cases when in course of...

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

15. Denial of CENVAT Credit -Defective goods, may be final product, have been subjected to such process which amount to manufacturing - credit allowed - HC