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 October 2015 Year 2015 This

Denial of CENVAT Credit - whether the appellants are entitled to ...


CENVAT Credit Denied: Focus on Duty Payment for Bright Bars, Not Manufacturing Process Status, Determines Eligibility.

October 17, 2015

Case Laws     Central Excise     AT

Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT

View Source

 


 

You may also like:

  1. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

  2. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

  3. Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU)...

  4. The appellant, engaged in manufacturing SS Hose Assembly, Flange & Fittings, also procured MS Round, TMT Bars, etc., performed work on them, and cleared them to buyers...

  5. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  6. The Appellate Tribunal allowed the appeal and set aside the impugned order. The Tribunal held that the Show Cause Notice did not discuss the unavailability of CENVAT...

  7. The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

  8. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

  9. CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods...

  10. Adjustment of CENVAT Credit - process of packing of bought out items and manufactured items undertaken by the appellant to make CJK which was not amount to manufacture -...

  11. Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

  12. CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit...

  13. CENVAT Credit - inputs were issued for manufacturing of watches and the same were found defective during the process of manufacture or during the course of Research and...

  14. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  15. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

 

Quick Updates:Latest Updates