Option to avail full exemption or partial exemption with CENVAT ...

Case Laws Central Excise

November 5, 2015

Option to avail full exemption or partial exemption with CENVAT Credit - appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. - AT

View Source

← Previous Next →

Option to avail full exemption or partial exemption with CENVAT ...

Case Laws Central Excise

November 5, 2015

You may also like:

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries...

In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat...

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

Recovery of sugar cess wrongly collected from the customers - cenvat credit on sugar cess paid - party always has the right to avail or not to avail exemption, as per...

Option for payment of duty - SSI Exemption - Assessee in our view would have the option either to avail the exemption under the exemption notification or to pay duty on...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

CENVAT Credit - CVD paid by availing exemption Notification - In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by...

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing...

WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly...

Job worker can avail cenvat credit while availing exemption notification no. 214/86 where principal is paying duty on such goods

Extension of date for filing of option availed for composition levy - Rule 3 as amended

Refund of Cenvat credit - export - department contended that appellant should have claimed refund of service tax instead of availing the Cenvat credit - two option...

Quick Updates: