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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Availment of cenvat credit - inputs such as OPC cement, MS ...

Case Laws     Central Excise

November 17, 2015

Availment of cenvat credit - inputs such as OPC cement, MS plates, MS beam, MS Angle, MS channels, MS sheets, M.S. Flat, TMT Rod and TOR Rod which are used for the construction of their "Dry Process Cement Manufacturing Plant" - credit allowed - AT

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  2. CENVAT Credit - whether the appellants are eligible to take Cenvat credit on MS plates, channels, beams, angles, etc. - prima facie, benefit of Cenvat credit cannot be...

  3. CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. Channels, H.R. Coils, M.S. Angles etc. - no manner of doubt that respondent-assessee is entitled to...

  4. CENVAT credit - inputs/capital goods - Steels goods such as Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. falling under Chapter Heading 72, 73 & 83 of...

  5. CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and...

  6. CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery - it clearly appears that all the goods were used for capital...

  7. CENVAT Credit – M.S. Channels and M.S. Beams - same were used as rollers to move the finished goods - cenvat credit allowed - AT

  8. CENVAT Credit - Whether Cement, used as construction/building material in the mines is eligible as input for the purpose of availment of Cenvat Credit - held no - HC

  9. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

  10. Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

  11. CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in...

  12. Corrugated Ply, M.S. Beam, Channels, TMT Bars, Angles Capital goods or Input - items on which CENVAT Credit was availed, were, in fact, used for fabrication or...

  13. Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of...

  14. Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of...

  15. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

 

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