Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Denial of CENVAT Credit - Capital goods - Rule 9 (5) of Cenvat ...


Manufacturers Must Prove Eligibility for CENVAT Credit on Capital Goods u/r 9(5) of Cenvat Credit Rules, 2004.

August 22, 2015

Case Laws     Central Excise     AT

Denial of CENVAT Credit - Capital goods - Rule 9 (5) of Cenvat Credit Rules, 2004 provides that the burden of proof regarding admissibility of the Cenvat credit shall lie upon the manufacturer taking such credit. - AT

View Source

 


 

You may also like:

  1. Cenvat Credit - Removal of Capital Goods removed – Rule 3(5) of the CENVAT CREDIT Rules, 2004 – the manufacturer shall pay the amount equal to Cenvat Credit taken on...

  2. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  3. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  4. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

  5. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  6. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  7. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

  8. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  9. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  10. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  11. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  12. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

  13. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

  14. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

  15. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

 

Quick Updates:Latest Updates