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1. 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...

2. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

3. Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied....

4. As per the CESTAT, Rule 6 of CCR applies only if some final product is partly exempt and partly dutiable. However, we do not find any such restriction in Rule 6 which...

5. Whether the provisions of Rule 6(3) of the cenvat Credit Rules are applicable or not and whether the Cenvat Credit shall lapse on 29.04.2008 when e-bikes became exempted...

6. Validity of SCN - Reversal of CENVAT Credit - demand at specified percentage of the sales/transfer value of the exempted product - The appellant have reversed the...

7. CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...

8. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

9. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

10. It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant...

11. Reversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes - Rule...

12. CENVAT Credit - manufacture of dutiable as well as exempted products - The SCNs in these appeals were issued proposing to recover under Rule 14 of CCR an amount to...

13. Penalty - Reversal of CENVAT credit - Rule 6(3) of the CCR 2004 - the provisions of Section 11AC of the CE Act are applicable only in respect of short- payment of duty...

14. CENVAT credit - waste - If rule 6(3) is made applicable in these goods this clarification will stand redundant. If legislator has intention even to apply Rule 6(3) on...

15. Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3...